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标题：HUBUNGAN ANTARA BIAYA MODAL EKUITAS DENGAN TINGKAT PENGUNGKAPAN TANGGUNG JAWAB SOSIAL DAN MODAL INTELEKTUAL PADA SEKTOR PERBANKAN DI INDONESIA
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作者：Shanty Debora Yutriny Sirait ; Sylvia Veronica Siregar
期刊名称：JURNAL AKUNTANSI DAN AUDITING
印刷版ISSN：1412-6699
出版年度：2012
卷号：9
期号：1
页码：70-85
语种：English
出版社：JURNAL AKUNTANSI DAN AUDITING
摘要：This study aims to test association between cost of equity capital and level of corporate social responsibility(CSR) and intellectual capital disclosure in banking sector in Indonesia. The samples in this study are listedbanks in Indonesia between 2007-2009 with total observations are 49 firm-years. The result of this studyshows that there is no significant association between subsequent years’s cost of equity capital and level ofCSR and intellectual capital disclosure in banking sector in Indonesia. Also there is no significant associationbetween change in level of CSR disclosure and the change of cost of equity capital in subsequent year. On theother side, significant and negative correlation is found between change in level of intellectual capitaldisclosure and the change of cost of equity capital in subsequent year.Keywords:cost of equity capital, CSR disclosure, intellectual capital, bank