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All Journal Journal of Accounting and Investment EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis CogITo Smart Journal Journal of Economic, Bussines and Accounting (COSTING) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Dinasti International Journal of Education Management and Social Science Management Studies and Entrepreneurship Journal (MSEJ) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Business, Law, and Education Interdisciplinary Social Studies Jurnal Ekonomi Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan International Journal of Humanities Education and Social Sciences IJFBP International Journal of Family Business Practices Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Transformasi: Journal of Economics and Business Management Jurnal Pendidikan Indonesia (Japendi) Jurnal Ekonomis Jurmas Azam Insan Cendikia Journal of Innovative and Creativity Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) Jurnal Akuntansi
Judith Tagal Gallena Sinaga
Unknown Affiliation
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Public Health Social Sciences Other

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ESG Score and Cost of Debt: Evidence from Indonesia Siagian, Valentine; Sinaga, Judith Tagal Gallena; Sinaga, Nensy Dwi Putri
Journal of Accounting and Investment Vol. 27 No. 1 (2026): January 2026
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v27i1.27111

Abstract

Research aims: This study explores the influence of Environmental, Social, and Governance (ESG) practices on corporate debt costs. The primary objective is to determine whether comprehensive ESG adherence can function as a mechanism to reduce financial liabilities by lowering borrowing costs.Design/Methodology/Approach: The research employs a quantitative methodology, using a dataset of ESG scores from 635 firm-year observations in Indonesian data covering 2013-2022, and analyzes it using OLS regression. The analytical approach involves comparing corporate debt costs with overall ESG scores and with the disaggregated ESG scores independently.Research findings: ESG scores are associated with lower debt costs. However, when the components are analyzed separately, only the Governance score shows a statistically significant negative correlation with debt costs. Environmental and Social scores do not demonstrate a meaningful standalone effect. It suggests that creditors place greater emphasis on governance-related factors in assessing credit risk.Theoretical contribution/Originality: This study makes a significant contribution to the literature on sustainable finance by providing empirical evidence of the differential impact of ESG components on corporate financing costs. It advances understanding of how ESG factors, particularly governance, shape firms’ financial outcomes.Practitioner/Policy implication: The results highlight the strategic importance of governance-focused ESG initiatives for firms seeking to lower financing costs. Policymakers and corporate strategists should recognize the value creditors place on governance practices and incorporate this insight into ESG frameworks and disclosure standards.
The Influence of Building Quality, Strategic Location, and Price on the Decision to Purchase Subsidized Housing in the Cileungsi Area Yosua B Rachmat; Harlyn Siagian; Judith Tagal Gallena Sinaga
Dinasti International Journal of Education Management And Social Science Vol. 5 No. 4 (2024): Dinasti International Journal of Education Management and Social Science (April
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijemss.v5i4.2534

Abstract

This study aims to present a comprehensive depiction of the factors influencing the decision-making process regarding the purchase of subsidized housing, focusing specifically on variables such as building quality, strategic location, and price. The research objectives include identifying the key variables impacting the choice of acquiring subsidized housing in the Cileungsi region through a quantitative descriptive approach. Utilizing purposive sampling, the study surveyed one hundred local residents who recently acquired homes through government assistance programs. Structural Equation Modeling (SEM) employing variance-based methods or component-based structural equation modeling, specifically Partial Least Squares (PLS), was utilized for data analysis. The anticipated outcomes of this investigation are expected to contribute significantly to understanding consumer behavior in the context of subsidized housing purchases in Cileungsi. Moreover, the application of PLS analysis methods is poised to provide an in-depth comprehension of the interrelationships among variables within the tested model and furnish strategic recommendations for developers of subsidized housing and pertinent stakeholders to enhance product appeal.
The Role Of Corporate Sustainable Management In Moderating The Effect Of Audit Quality On Tax Aggressiveness In Companies Listed On The IDX30 For The 2022-2024 Period Kunu, Lisa; Sinaga, Judith Tagal Gallena; Hutapea, Joan
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 4 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i4.10635

Abstract

Penelitian ini bertujuan untuk mengkaji peran Corporate Sustainable Management (CSM) sebagai variabel moderasi dalam mempengaruhi hubungan antara kualitas audit dan agresivitas pajak perusahaan. Kualitas audit dioperasionalisasikan melalui discretionary accruals (DAC) sebagai indikator kemampuan auditor dalam membatasi akrual diskresioner, sementara agresivitas pajak diukur menggunakan Effective Tax Rate (ETR) sebagai representasi tingkat perencanaan pajak agresif perusahaan. Variabel CSM diukur berdasarkan indeks pengungkapan keberlanjutan yang merujuk pada standar Global Reporting Initiative (GRI). Populasi penelitian terdiri dari perusahaan yang tergolong dalam indeks IDX30 dan terdaftar di Bursa Efek Indonesia selama periode 2022–2024. Analisis dilakukan menggunakan regresi moderasi untuk menguji pengaruh langsung kualitas audit serta peran moderasi CSM terhadap agresivitas pajak. Hasil empiris menunjukkan bahwa kualitas audit yang diukur melalui DAC tidak memiliki pengaruh signifikan terhadap agresivitas pajak dan CSM tidak memoderasi hubungan tersebut secara signifikan. Temuan ini mengindika sikan bahwa mekanisme pengawasan eksternal dan implementasi keberlanjutan perusahaan belum cukup efektif dalam membatasi praktik perpajakan agresif yang berbasis kebijakan akuntansi diskresioner. Penelitian selanjutnya disarankan menggunakan indikator alternatif serta memperluas cakupan sektor dan periode pengamatan.
Co-Authors Alberto Harianja Amelia Setiawan Andrew Fernando Pakpahan Anissa Graciella Sagala Ayuhelfia Maylinda B Rachmat, Yosua Budi Dharmadi C Rantung, Melinda Chris Octsantri Newin Huise Christian Vanda Situmeang Christopher Gerald Sanger Deo Dio Du Simanjuntak Desi Cindy Preniaty Limbong Enduru Simbolon Fernando Cornelius Sitohang Francis Hutabarat Frischa Sitohang Friska Valentine Kaunang Gallena Sinaga Gideon Gimson Tamba Grace Orlyn Sitompul Hakuna Matata Ginting Hamfri Djajadikerta Harlyn L. Siagian Harlyn Siagian Harman Malau Harry Jonathan Hilery Br Ginting, Jesicha Hutapea, Joan Isnayanti Isnayanti James Sylvanus Uly Reke Jhon Rinendy Jonathan, Harry Juergen Klinsman Daniel Simanjuntak Kevin Revido Butar Butar Kunu, Lisa Lenita Waty Marlinda Siahaan Meidy Lieke Karundeng Patricia Angelique Peranginangin, Elfrida Br Risma Ida Gultom Rolyana Ferinia Ronny Buha Sihotang Rulyna Sabathini Tesalonica Silvia Swasti Sinaga, Nensy Dwi Putri Sirait, Mila Oktavia Sirait, Yemima Eveline Romauly Susanti, Mila Tambunan, Regina Miranda Rachel Valentine Siagian Victor Sinaga Yemima Eveline Romauly Sirait Yosafat Arya Permata Yosie William Iroth Yosie William Iroth Yosua B Rachmat