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| dc.description.abstract | This research examines the effect of Corporate Governance (CG) such as institutional ownership, managerial ownership, audit committee, composition of independent directors board and size of independent directors board to the Corporate Social Responsibility (CSR) disclosure and Cost of Equity Capital CSR index of this research used GRI 2013 with 149 items. Cost of equity capital measured by EBO model had developed by Edwards and Bell (1961), Ohlson (1995), Feltham and Ohlson (1995), Abarbanell and Bernard (1994), Botosan and Plumlee (2010).Population of this research is all mining companies listed in Indonesia Stock Exchange during 2012-2014. The sample selected by purposive sampling. The sample is 72 companies. Data analysis used MRA (Moderated Regression Analysis).The result of analysis showed that CSR Disclosure has significant effect on cost of equity capital. The moderating variable such as managerial ownership moderated CSR to cost of equity capital, institutional ownership has not moderated CSR to cost of equity capital, composition of independent directors board has not moderated CSR to cost of equity capital, Size of independent directors board moderated CSR to cost of equity capital and audit committee size has not moderated CSR to cost of equity capital. | in_ID |
