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All Journal Jurnal Literasi Akuntansi
Fitriani
Universitas Cipasung Tasikmalaya
Economics, Econometrics & Finance Engineering Social Sciences

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Pengaruh Pelaporan Keberlanjutan terhadap Biaya Modal dengan Kecakapan Manajerial sebagai Variabel Moderasi Fitriani; Rizky Ridwan; Amalia Siti Khodijah
Jurnal Literasi Akuntansi Vol 6 No 1 (2026): Maret 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i1.211

Abstract

Purpose: This study aims to comprehensively examine the impact of sustainability reporting on capital costs through a multidimensional approach and managerial skills as moderation. Method: This study uses a quantitative method with multiple linear regression and moderated regression analysis (MRA) in non-financial companies on the IDX in 2023-2024 by using purposive sampling in the sample selection process to suit the research objectives. Finding: The results of the study show that sustainability reporting in full or per dimension, namely economic, environmental and social, does not have a significant effect on capital costs. The moderation test found managerial proficiency only strengthened the positive relationship between the environmental dimension and the cost of capital. Novelty: This study offers a new contribution to the literature on the influence of sustainability reporting on capital costs and considers managerial skills as a moderation variable by separating the three components of disclosure in sustainability reporting, namely economic, environmental, and social.
Co-Authors Amalia Siti Khodijah Rizky Ridwan