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Kesuma, Indrawati Mara
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Pengaruh Pengungkapan Sustainability Report Terhadap Biaya Modal Dengan Sustainability Assurance Sebagai Variabel Moderasi Pada Perusahaan Manufaktur Yang Terdaftar di Bei Monica, Iwi; Anggraini, Dewi; Kesuma, Indrawati Mara; Andrinaldo, Arisky
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.7627

Abstract

Meningkatnya perhatian investor terhadap isu keberlanjutan mendorong perusahaan untuk semakin transparan dalam mengungkapkan informasi Environmental, Social, dan Governance (ESG) melalui sustainability report. Pengungkapan ini diharapkan dapat memberikan sinyal positif kepada investor mengenai komitmen perusahaan terhadap praktik bisnis yang berkelanjutan. Namun demikian, kredibilitas informasi yang disajikan dalam laporan tersebut masih sering dipertanyakan, sehingga keberadaan sustainability assurance menjadi penting dalam meningkatkan kepercayaan pemangku kepentingan serta memengaruhi keputusan investasi dan biaya modal perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan sustainability report terhadap biaya modal dengan sustainability assurance sebagai variabel moderasi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan pendekatan kuantitatif dengan populasi sebanyak 228 perusahaan manufaktur. Sampel penelitian terdiri dari 30 observasi yang diperoleh dari 10 perusahaan selama periode tiga tahun dengan teknik purposive sampling. Data yang digunakan berasal dari laporan tahunan dan sustainability report perusahaan. Metode analisis yang digunakan meliputi regresi linier berganda dan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa pengungkapan aspek Environmental berpengaruh signifikan terhadap biaya modal, sedangkan aspek Social, Governance, dan total skor ESG tidak berpengaruh secara langsung. Selain itu, sustainability assurance tidak mampu memoderasi pengaruh parsial masing-masing aspek ESG, tetapi terbukti memperkuat pengaruh total pengungkapan ESG terhadap biaya modal. Temuan ini menunjukkan bahwa sustainability assurance berperan penting dalam meningkatkan kredibilitas informasi ESG secara keseluruhan serta berpotensi menurunkan risiko pendanaan perusahaan.
Tax Avoidance, Risk, and Profitability Shaping Debt Costs in Emerging Market Manufacturing Companies Listed on IDX Ayu Ramadhan, Tania Fitri; Kesuma, Indrawati Mara; Triharyati, Eri; Anggraeni, Dewi
Jurnal Cendekia Keuangan Vol 5 No 2 (2026): October
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/jck.v5i2.9293

Abstract

Introduction/Main Objectives: This study examines whether tax avoidance, tax risk, and profitability affect the cost of debt of food and beverage manufacturing companies listed on the Indonesia Stock Exchange during 2020–2024. Novelty: The study integrates tax avoidance, tax risk, and profitability in one panel-data model and focuses on the food and beverage subsector during a period marked by post-pandemic financial adjustment. Research Methods: Secondary data were obtained from annual financial statements. Purposive sampling produced eight companies and 40 firm-year observations. Tax avoidance was proxied by Cash Effective Tax Rate (CETR), tax risk by the standard deviation of CETR, profitability by Return on Assets (ROA), and cost of debt by interest expense relative to total debt. The data were analyzed using panel regression with EViews 13 and a Fixed Effect Model. Finding/Results: Tax avoidance and tax risk do not have significant partial effects on the cost of debt, whereas profitability has a significant effect. The three variables jointly have a significant effect on the cost of debt. Conclusion: Creditors appear to assess financing risk more comprehensively, with profitability providing a stronger individual signal than the two tax-related variables.
Co-Authors Ady Inrawan Alfarizi, Randi Andrinaldo, Arisky Andrinaldo, Arizky Anggraini, Susia Ayu Ramadhan, Tania Fitri Azzahra, Virandita Betti Nuraini Debi Eka Putri Dewi ANGGRAENI Dewi Anggraini Dheo Rimbano Dwi Lestari Effendi, Muhammad Esha, Muhammad Putra Fitria Fitria Jihan Ambar Sari Judina, Rupia Krisda Siagian Maya Sari, Wisdalia Meliani, Inggit Naula Monica, Iwi Musa Fernando Silaen Nelly Ervina NURHAYATI, YULI Nurlael, Sarifa Paleni, Herman Putri, Rani Ryani Rabeta, Yulpa Ronal Aprianto Sardiyo Sardiyo, Sardiyo Siswahyudianto Surajiyo Surajiyo Suwarno Suwarno Suwarno Syahputri, Anggraini Tika Andriani Triharyati, Eri Triwulan, Nindia Wati, Yenny Widiyanti Widiyanti, Widiyanti