stdClass Object ( [id] => 8012 [paper_index] => EW201804-01-002462 [title] => THE EFFECT OF GOOD CORPORATE GOVERNANCE MECHANISM AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ON THE COST OF EQUITY CAPITAL [description] =>
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[author] => Hari Setiyawati [googlescholar] => https://scholar.google.co.in/citations?user=KeqZGcIAAAAJ&hl=en [doi] => [year] => 2018 [month] => April [volume] => 6 [issue] => 4 [file] => eprapub/EW201804-01-002462.pdf [abstract] =>

This study aims to see the integration of accounting concepts in Good Corporate Governance Mechanism, Corporate Social Responsibility Disclosure and Cost of Equity Capital. This research is explanatory research intended to explain the causal relationship between variables through hypothesis testing. This analysis is used to determine the magnitude of the influence of independent variables to the dependent variable. This research is an empirical and grounded study based on existing theories which then developed into a research model where the model in this study is designed to examine the influence of Good Corporate Governance Mechanism and Corporate Social Responsibility Disclosure on the Cost of Equity Capital. This study aims to find and obtain research empirical evidence to obtain answers to research problems on how much influence Good Corporate Governance Mechanism and Corporate Social Responsibility Disclosure on the Cost of Equity Capital. The benefits of this research are to contribute scientifically to the science of financial accounting and management accounting and to solve problems for managers in the execution of tasks related to Cost of Equity Capital.

The result of this study states that the Good Corporate Governance Mechanism in this case is proxyed by Independent Commissioner, Frequency of Audit Committee Meeting and Audit Quality as follows: The Independent Commissioner and The Frequency of Audit Committee Meeting have no effect on the Cost of Equity Capital, while The Audit Quality affects Cost of Equity Capital. The Corporate Social Responsibility Disclosure also has no effect on the Cost of Equity Capital.

KEYWORDS: The Good Corporate Governance Mechanism, The Corporate Social Responsibility Disclosure and The Cost of Equity Capital

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