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All Journal Jurnal Pendidikan Akuntansi (JPAK) International Journal of Economics Development Research (IJEDR)
Nilammadi, Wa Ode Musmiarny
Unknown Affiliation
Economics, Econometrics & Finance Education Social Sciences

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The Influence of Environmental, Social and Governance (ESG) Components on Debt Costs in Manufacturing Companies in Indonesia Nilammadi, Wa Ode Musmiarny; Triani, Ni Nyoman Alit; Eni, Wuryani
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 5 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i5.8265

Abstract

This study aims to test and analyze the influence of environmental, social and governance components on debt costs. The subjects of the study were manufacturing sector companies listed on the IDX for the 2020-2023 period. This study uses a quantitative method using secondary data and processed using the SmartPLS application. The results of this study indicate that environmental, social and governance do not have a significant effect on debt costs. This study contributes both academically and practically. From an academic perspective, this study serves as a foundation for further research on environmental, social, governance and debt costs. From a practical perspective, companies have the opportunity to improve the quality and credibility of their corporate sustainability reports.
Efektifitas Sistem Informasi Akuntansi (SIA) dan Tata Kelola Perusahaan (GCG) Di Indonesia Nilammadi, Wa Ode Musmiarny; Wuryani, Eni
Jurnal Pendidikan Akuntansi (JPAK) Vol. 13 No. 1 (2025)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study delves into how Systems for Accounting Information (AIS) influence the implementation of Good Corporate Governance (GCG) within Indonesian companies, set against the backdrop of high-profile financial scandals that have exposed critical flaws in governance practices. The research brings an objective, which is to determine whether an effective AIS can enhance GCG within companies. A quantitative research design was adopted, utilizing a survey-based approach. To gather primary data, questionnaires were disseminated among employees working in accounting departments across Surabaya. Furthermore, the data were processed using measurement model testing techniques and structural model testing with SmartPLS software. From a sequence of research steps, it has indicated that AIS brings an impactful positive influence on GCG. This shows the proof that a well-designed AIS can significantly contribute to improving GCG practices within companies. This research offers value on both academic and practical levels. From an academic perspective, it lays the groundwork for future investigations and deeper exploration on AIS and GCG. Practically, it offers companies the opportunity to enhance the performance of their corporate governance by improving the effectiveness of their AIS.
Co-Authors Eni Wuryani Eni, Wuryani Ni Nyoman Alit Triani