ISSN: 2225-8329
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The purpose of this study is to investigate the effect of corporate social responsibility disclosure and value based management on the cost of equity capital. This study uses manufacturing company consumer goods sector which is listed on Indonesia Stock Exchange (IDX) in 2016-2017. By purposive sampling technique, thus research obtained 30 research samples. The results of this study indicate a positive influence between corporate social responsibility disclosure and the cost of equity capital, and the absence of influence between value based management and the cost of equity capital.
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To cite this article: Dirman A. (2019). The Effect of Corporate Social Responsibility Disclosure and Value Based Management on Cost of Equity Capital, International Journal of Academic Research in Accounting, Finance and Management Sciences 9 (2): 266-280.
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