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Sari Dewi
Universitas Internasional Batam
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Journal : Jurnal Mantik

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The Effect of Environmental Financial Accounting Practices on the Cost of Capital in Public Companies Listed on the Indonesia Stock Exchange Sari Dewi; Natalia Harini
Jurnal Mantik Vol. 5 No. 2 (2021): Augustus: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jurnalmantik.Vol5.2021.1421.pp919-931

Abstract

This study aims to identify the relationship between the Level of Environmental Financial Accounting Practices (EFAP) and the Cost of Capital. The audit results from the financial statements and the Sustainability Report from the 2016 – 2019 period are secondary data used in the research. Fulfillment of the criteria to be used as a research sample amounted to 56 companies which were then tested using the Eviews 10 program. The study proved that company size (SIZE) had a significantly negative effect on the Cost of Equity Capital. Market to Book Ratio (MTB), Return on Assets (ROA), Cash Flow Operations (CFO), Cash Ratio (CR), and Net Loss (LOSS) have no significant effect on the Cost of Equity Capital. Company size (SIZE), Leverage (LEV), and Net Loss (LOSS) have a significant effect on the Cost of Debt Capital in addition, Environmental Financial Accounting Practices (EFAP), Market to Book ratio (MTB), Return on Assets (ROA), Cash Flow Operations (CFO), and Cash Ratio (CR) have no significant effect on the Cost of Debt Capital.
Co-Authors Alysia Callista Marco Angelin Angelin Angeline Angeline Anindya Putri Keisha Salsabilla Antony Antony Aqika Nisa Fadillah Auli Figa Charline Marshella Ong Doni Indo Elva Elva Encik Mohammad Habib Tara Febrianty Forrensa Fiona Fiona Handoko Karjantoro Hendi Irvin Ng Jaslyn Jaslyn Jesslyn Jesslyn Joan Joan Johanes Hottua Sidabutar Joyce Tan Julia Julia Jurnali, Teddy Kelvin Andreas Kelvin Kelvin Lisa Lisa Nabilla Putri Adinda Nany Tan Natalia Harini Olga Yolenta Paskaris Paskaris Ricky Jong Ronaldo Surya Putra Sisilia Wijayanti Siti Khusnil Khotimah Sona Sembiring Stevani Stevani Steven Aditya Leonardi Sudirman Sudirman Sumantri, Sumantri Surny Surny Toni Toni Vanessa Babyliany Vera Vera Vinelya Tan Wirandry Baja Cahaya Yuki Elvira