ANALISIS PENGARUH STRUKTUR CORPORATE GOVERNANCE TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE DAN IMPLIKASINYA TERHADAP COST OF EQUITY CAPITAL (Studi Pada Perusahaan Sektor Pertambangan dan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2007 – 2011)

Purpose of this study to analyze the impact of corporate governance structure such as accounting financial expertise, manajerial ownership, institution ownership, foreign ownership, government ownership, and firm’s financial distress to corporate social responsibility disclosure and to see how it’s implication to cost of equity capital. This study use agency theory and signalling theory as the basic theory. corporate social responsibility disclosure and cost of equity capital are chosen as the dependent variable because former research much to used it. By using the purposive sampling method, samples of 195 firms are selected because the samples is registered on the BEI. The data are analyzed using classical assumption test and hypothesizes are analyzed using the multiple linear regression model and single linear regeression model because in this research have two model. The result of this study shows that accounting financial expertise, manajerial ownership, institution ownership, foreign ownership, government ownership, and firm’s financial distress have a positif impact to corporate social responsibility disclosure extent but only foreign ownership, government ownership, and firm’s financial distress have a significant effect. On the other side, corporate social responsibility disclosure have a negative significant impact to cost of equity capital. The other variables such as size has positive significant impact to corporate social responsibility disclosur