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All Journal Jurnal Reviu Akuntansi dan Keuangan Journal of Business & Banking Jurnal Akuntansi Multiparadigma Jurnal Manajemen dan Kewirausahaan (JMDK) Jurnal Kajian Akuntansi Jurnal Ekonomi dan Bisnis Jurnal Bisnis dan Akuntansi Menara Ilmu Jurnal Proaksi Jurnal Informatika Ekonomi Bisnis The Indonesian Journal of Accounting Research Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Kajian Akuntansi dan Auditing ProBisnis : Jurnal Manajemen Journal of Social Research Jurnal Akuntansi dan Keuangan Indonesia Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Informatika Ekonomi Bisnis Journal of Economics and Management Scienties
Fivi Anggraini
Fakultas Ekonomi Dan Bisnis, Universitas Bung Hatta Padang
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Library & Information Science Social Sciences

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Intellectual capital, CSR, and earnings quality impact on equity cost of capital Fivi Anggraini; Ethika Ethika; Selvi Adenia Safitri
Journal of Business & Banking Vol 14 No 1 (2024): May-October (2024)
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jbb.v14i1.4649

Abstract

Companies need additional funds to improve their business activities, and one source of these funds is investors, which involves the cost of equity capital. Several factors influence the cost of equity capital, including the disclosure of intellectual capital, corporate social responsibility (CSR), and earnings quality. This study empirically examines the impact of intellectual capital disclosure, CSR, and earnings quality on the cost of equity capital. The research sample consists of 30 manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange during the 2017-2021 period. The results show that intellectual capital disclosure, CSR, and earnings quality significantly affect the cost of equity capital in manufacturing companies within the consumer goods industry. Higher disclosures of intellectual capital and CSR are expected to enhance a company’s transparency and reputation, thereby reducing the cost of equity capital. However, the findings also indicate that increased disclosure can heighten investors’ perceived risk, which, in turn, raises the cost of equity capital. The implication is that companies need to balance information disclosure to effectively manage perceived risk and optimize the cost of equity capital.
Board Gender Diversity as A Moderator in The Effect of ESG Performance on Systematic Risk Fivi Anggraini; Ferli Meidiana Cahyati; Dwi Fitri Puspa; Meihendri; Aza Azlina Md Kassim
Jurnal Kajian Akuntansi Vol 9 No 2 (2025): DECEMBER 2025: Article in Progress
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v9i2.10032

Abstract

The gender diversity of the board is essential to reduce the systematic risk of manufacturing companies. To mitigate this risk, manufacturing companies in Indonesia need to pay attention to and strengthen environmental, social, and governance (ESG) performance. This study aims to empirically examine the influence of environmental, social, and governance (ESG) performance on systematic risk with gender diversity of the board as moderation in manufacturing companies in Indonesia. The sampling technique used is purposive sampling. The number of samples in this study is 16 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2019-2023. Data analysis was carried out using the SPSS and Gretl programs. The empirical results of this study provide evidence of the negative influence of environmental and governance performance on systematic risk. However, social performance does not have systematic risk. This study succeeded in proving that the gender diversity of the council moderates the relationship between environmental performance, social performance, and governance performance to systematic risk. This research can be a foundation for companies to strengthen and improve the environmental, social, governance (ESG), and gender diversity performance of the board to reduce systematic risks and meet stakeholders' expectations.
Intellectual capital, CSR, and earnings quality impact on equity cost of capital Fivi Anggraini; Ethika Ethika; Selvi Adenia Safitri
Journal of Business & Banking Vol 14 No 1 (2024): Mei -Oktober (2024)
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jbb.v14i1.4649

Abstract

Companies need additional funds to improve their business activities, and one source of these funds is investors, which involves the cost of equity capital. Several factors influence the cost of equity capital, including the disclosure of intellectual capital, corporate social responsibility (CSR), and earnings quality. This study empirically examines the impact of intellectual capital disclosure, CSR, and earnings quality on the cost of equity capital. The research sample consists of 30 manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange during the 2017-2021 period. The results show that intellectual capital disclosure, CSR, and earnings quality significantly affect the cost of equity capital in manufacturing companies within the consumer goods industry. Higher disclosures of intellectual capital and CSR are expected to enhance a company’s transparency and reputation, thereby reducing the cost of equity capital. However, the findings also indicate that increased disclosure can heighten investors’ perceived risk, which, in turn, raises the cost of equity capital. The implication is that companies need to balance information disclosure to effectively manage perceived risk and optimize the cost of equity capital.
Co-Authors Ananda Karisma Yuliawati Annisa Annisa Arie Frinola Minovia Aza Azlina Md Kassim Dahliana Kamener Daniati Puttri Desiyanti, Rika Dwi Fitri Puspa Erni Febrina Harahap Ethika Ethika Febri Yanto, Febri Ferli Meidiana Cahyati Hakim, Luqmannul Hana Nabila Juwita, Siti Pritiza Kemal, Surya Djorgi Meihendri Meihendri, Meihendri Nadia Dwi Astri Nurhuda Putri Yolanda Rangkuti, Sri Wahyuni Reni Yuliviona Riska Gustivani Sahab, Syarifah Mulya Safitri M Selvi Adenia Safitri Seprijon, Yenni Pillisia Silvira Helmi Siti Rahmi Siti Rahmi, Siti Surya Djorgi Kemal Syarifah Mulya Safitri M Sahab Wahyuni, Nengsih Sri Wati Indah Sari Yeasy Darmayanti Yenni Pillisia Seprijon Yunilma Yunilma, Yunilma Zefriyenni Zefriyenni