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Abstrak :
This paper investigates the impact of corporate social responsibility (CSR) performance by listed companies on the cost of equity capital from the perspectives of enterprise risk management and capital market risk pricing and discusses the mediating effects of operating risk. Using the causal steps approach, we conduct an empirical test with a sample of 7241 Chinese A-share listed companies from 2013 to 2018. This paper uses the price-earnings-growth (PEG) model and the Ohlson-Juettner (OJ) model to calculate the cost of equity capital and accounting earnings volatility to measure operating risk. Our results lead to the following conclusions: First, CSR performance is significantly negatively correlated with the cost of equity capital; second, CSR performance is significantly negatively correlated with operating risk; third, operating risk is a mediating variable between CSR performance and the cost of equity capital, and the mediating effect differs between long- and short-term risks. Our conclusions are confirmed by robustness tests.

Abstrak :
Bank darah tali pusat merupakan suatu produk jasa yang memberikan pelayanan jasa penyimpanan sel punca, yang menjadi harapan terapi bagi banyak penyakit mematikan, dari tali pusat bayi yang baru dilahirkan. Tujuan penelitian ini untuk melihat efektifitas seminar dalam membentuk sikap terhadap produk jasa bank darah tali pusat. Seminar sebagai salah satu bentuk komunikasi marketing yang dianggap dapat membentuk keyakinan dan sikap dilakukan kepada 78 mahasiswa-i akademi kebidanan, yang diharapkan dapat berperan sebagai influencer, untuk melihat proses pembentukan keyakinan dan sikap terhadap bank darah tali pusat. Penelitian ini menggunakan perspektif Elaboration Likelihood Model untuk menilai apakah sikap yang terbentuk merupakan hasil dari proses kognitif. Hasil penelitian menunjukkan bahwa seminar dapat meningkatkan keyakinan dan sikap terhadap produk. Namun pembentukan keyakinan dan sikap tersebut tidak seluruhnya terbentuk melalui proses kognitif.

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Cord blood bank is a services product that provide storage services for stem cells, which become the futures hope for many letal diseases therapy, from the umbilical cord of new born babies. The purpose of this study to see the effectiveness of seminars in shaping attitudes toward the product. Seminar as a form of marketing communications that are considered to form beliefs and attitudes conducted to 78 students from academy of obstetrics, which is expected to become an influencers, to see the process of the formation of beliefs and attitudes towards cord blood bank. The perspective of this study use Elaboration Likelihood Model to assess whether attitudes are formed in the result of cognitive processes. The results showed that the seminar can increase confidence and attitude toward the product. However, the formation of beliefs and attitudes are not entirely formed through cognitive processes.