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All Journal Jurnal Akuntansi dan Keuangan Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Masyarakat, Kebudayaan dan Politik Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Journal of Food System and Agribusiness (JoFSA) Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Jurnal Bisnis, Ekonomi, dan Sains JURNAL ILMU MANAJEMEN SABURAI (JIMS) NEAR: Jurnal Pengabdian kepada Masyarakat Jurnal Ilmiah ESAI
Evi Yuniarti
Politeknik Negeri Lampung
Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Library & Information Science Nursing Public Health Social Sciences Transportation Other

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ESG Disclosure and Cost of Debt in Indonesia's Energy Sector: Evidence from 2021-2024 Tarisa Aulia; Evi Yuniarti; Damayanti
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 4 (2026): August
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i4.652

Abstract

This study examines whether Environmental, Social, and Governance (ESG) disclosure is associated with the cost of debt of Indonesian energy sector companies while controlling for leverage and firm size. Secondary data were collected from the annual, financial, and sustainability reports of 17 energy companies listed on the Indonesia Stock Exchange (IDX) during 2021-2024, producing 68 firm-year observations. Environmental, social, and governance disclosure was measured through content analysis of GRI 2021 indicators, while the cost of debt was proxied by interest expense divided by total liabilities. The source study estimated multiple linear regression in SPSS 31 after applying a square-root transformation to the cost of debt. Environmental disclosure is insignificant (B=0.037, p=0.571), social disclosure is negative and significant (B=-0.138, p=0.048), and governance disclosure is insignificant (B=0.012, p=0.631). The reported OLS model is jointly significant, F(5,62)=4.058, p=0.003, with R²=0.247 and adjusted R²=0.186. A separate Cochrane-Orcutt lag diagnostic increases Durbin-Watson from 1.194 to 1.820, but the source thesis does not report the corrected coefficients for that specification. Social disclosure is the ESG dimension most consistently associated with lower borrowing costs in the reported model. The short sector-specific panel, disclosure-based measures, accounting cost-of-debt proxy, and incomplete corrected-regression output constrain the causal interpretation. This study adds Indonesian energy sector evidence by separating ESG pillars and distinguishing source-reported Ordinary Least Squares (OLS) results from autocorrelation correction.
​Managerial Ownership, Audit Committee, Leverage, Firm Size, and Earnings Persistence in Consumer Staples Rima Kusumawati Putri; Rusmianto; Evi Yuniarti
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 5 (2026)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i5.665

Abstract

This study examines the associations between managerial ownership, audit committee meeting intensity, leverage, and firm size with earnings persistence among consumer non-cyclic firms listed on the Indonesia Stock Exchange. Purposive sampling yielded 14 firms from 2021 to 2025. Three outliers were removed from the 70 initial firm-year observations, leaving 67 observations. Multiple linear regression was performed using IBM SPSS 27. Because the residuals were non-normal, the primary inference used 10,000 bootstrap resamples and 95% bias-corrected and accelerated confidence intervals. Leverage was positively associated with earnings persistence (B=0.298, p=0.018, 95% BCa [0.035, 0.532]). Managerial ownership, audit committee meeting frequency, and firm size were not significant because their confidence intervals crossed zero. The model produced R²=0.140 and adjusted R²=0.085, while the omnibus test was exactly at the conventional threshold (F=2.526, p=0.050). A single sector, five-year period, small sample, and unavailable raw inputs for the persistence score constrain generalizability and measurement replication. The discipline and monitoring accompanying debt financing explain earnings persistence more consistently than quantitative governance indicators or asset scale. This study updates the evidence for Indonesian consumer staples and employs bootstrap inference.
Co-Authors Andreas Bagus Primadani Artie Ardhita Rachman Artie Arditha Rahman Choirunnisa Nurahayu Cholid Fatih Damayanti Dayang Berliana Deddy Sulaimawan Destia Pentia Destry Faradila Nur’avisa Dian Nirmala Dewi Dewi Dwi Haryono Dwi Puji Hartono Endang Asliana Fadila Marga Saty Fadila Marga Satya Fitriani Hadi Gustara Hesty Yana Sari Hesty Yana Sari Irawan Irawan Irwandi . Irwandi Irwandi Lestari, Dyah Aring Hepiana Luluk Atu Zahroh Marlinda Apriyani Nurmala M.M. Nurmala Nurmala R Hanung Ismono Rima Kusumawati Putri Rusmianto Rusmianto Rusmianto Rusmianto Sri Handayani Sudiyo Sudiyo Sutarni Sutarni Sutarni Sutarni Tarisa Aulia Teguh Budi Trisnanto Ulin Nuha Alfani Yosmar Ilham