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All Journal Journal of Economics, Business, & Accountancy Ventura JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN AKRUAL: Jurnal Akuntansi Liquidity: Jurnal Riset Akuntansi dan Manajemen Jurnal Bisnis dan Akuntansi Spektrum Sipil Navigation Physics : Journal of Physics Education Jurnal Ilmiah Wahana Pendidikan Indo-MathEdu Intellectuals Journal BISMA (Bisnis dan Manajemen) Jurnal Akuntansi dan Keuangan Indonesia International Journal of Community Service (IJCS) JAKBS International Journal of Emerging Research and Review Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Equity Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis KREATIF: Jurnal Pengabdian Masyarakat Nusantara
Ika Permatasari
Universitas Negeri Surabaya
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Journal : equity

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Mapping of Research Themes on Environmental, Social, and Governance (ESG) Using Leximancer Permatasari, Ika; Permatasari, Intan Kurnia; Laksono, Bayu Rama; Putikadea, Insyirah; Hidayat, Rendra Arief
EQUITY Vol 27 No 2 (2024): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v27i2.9249

Abstract

This article presents a study using Leximancer (a text mining tool to visualize themes and concepts in text) to find any themes that still have a great opportunity to be studied further related to ESG. This study used the Scopus database and gathered 159 published articles from 2011 to 2020. The articles were selected based on the analysis of the abstract, the theory used, including the development of hypothesis (if any), and conclusions. Based on the main themes generated by Leximancer software, overall, the ‘social’ theme was the most dominant, while themes such as ‘investor’ and ‘sustainability’ were less dominant. This review reveals that the themes and concepts resulting from Leximancer’s content analysis have not been widely studied in the previous literature. Our study continues the previous literature review with a different scope and method. Leximancer offers a larger list of potentially useful keywords for further analysis and provides a visually appealing display of themes and concepts and their level of importance. The results of this review could be used as a basis for providing academic guidance in future ESG research.   Keywords: Leximancer, ESG, ESG themes, ESG concepts.
Does ESG Disclosure Matter? The Moderating Role of Leverage Fatimah Sariri; Ika Permatasari; Lintang Venusita
EQUITY Vol 29 No 1 (2026): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v29i1.14292

Abstract

The studies look at how sharing ESG information influences a company's cost of capital and how the level of debt in the company affects this cost. This research uses data from companies that are listed on the Indonesian stock exchange for the years 2021 through 2024. This study looks at the total cost of capital, which has two parts: how it affects the cost of debt and how it affects the cost of equity. The study shows that sharing ESG information helps lower the overall cost of capital by reducing the cost of equity, but it did not affect the cost of debt. Moreover, the test results show that ESG has a conditional effect on the cost of capital, meaning its impact is less noticeable when the level of debt is high. For companies that don't have much debt, some ESG disclosures can make a bigger difference in how much it costs them to get capital.But for companies with a lot of debt, the financial risk is more important, and ESG factors don't matter as much to investors. This study adds to what we already know by showing that sharing ESG information doesn't always lead to a lower cost of capital for a company.Instead, it can act as a boundary condition in this relationship. It also shows that investors and creditors in emerging markets react differently to this kind of information.
Co-Authors Adrianus Dhimas Setyanto Alvin Rizani Amanda Galuh Pitaloka Amirul Arif Amirusholihin Amirusholihin Andianti, Putri Wihatma Ariel Rendra Pratama Bambang Supriadi Bayu Rama Laksono Brigitta Aurelia Agatha Budiana, Santi Cantika Sari Siregar Dhita Berliana Tri Rahmawati Rawi Dian Anita Nuswantara Dian Puspitasari Durinda Puspasari Dwi Wulandari Dwiarko Nugrohoseno Eniarti, Miko Fahrullah, A’rasy Fatimah Sariri Febriyanti, Melisa Putri Filqy Nur Lailiyah Fresha Kharisma Hadi Sumarsono Harlina Meidiaswati Hendry Cahyono Insyirah Putikadea Irawati , Winaika Irawati, Winaika Jauhar Fajrin, Jauhar Laila Nazma Arifa Liana Nurul Aini Lintang Venusita LUCKY RACHMAWATI Maryani Maryani Mnassri, Yasmine Nindria Untarini Ningrum, Tika Widiya Nurul Aini, Liana Pathurahman, Pathurahman Permatasari, Intan Kurnia Putri Ulfa Kamalia Pyrenia, Adisty Rendra Arief Hidayat Retno Novitasary Silvira, Lia Suci Rohayati Suparjo Untarini , Nindria Widya Exsa Marita, Widya Exsa Wihara, Dhiyan Septa Wulandari, Pria Nur