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Adi Susanto
Departemen Litbang Rumah Sakit Onkologi Surabaya
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Journal : Jurnal Akuntansi

 1 
PENGUNGKAPAN ESG: APAKAH BERDAMPAK KE COST OF DEBT? Johan, Joel Jedidyah; Susanto, Adi; Lindrawati, Lindrawati
Jurnal Akuntansi Vol 19 No 1 (2025): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v19i1.5929

Abstract

Creditors, as a source of funding for companies, need to bear the risks inherent in the company to assess the company's ability to pay debts for the use of creditors' funds. One of the risks of concern to creditors is the risk of ESG risk consisting of Environmental (E), Social (S), and Governance (G) because this issue concerns the interests of society, such as climate change, work safety issues, as well as indications of fraud committed by the company and accompanied by government encouragement in achieving sustainability goals. The existence of ESG disclosure as a risk mitigation tool and providing additional information to reduce information asymmetry with external parties makes a company strategy to legitimize the company in the eyes of the public. Legitimacy can affect the perception of external parties, especially creditors, when deciding to determine the cost of debt as a fee for using funds that creditors have provided. The purpose of the study is to analyze the effect of ESG disclosure by using non-financial sector companies listed on the Indonesia Stock Exchange, which were analyzed using simple linear regression analysis. The results showed that ESG disclosure has a negative effect on the cost of debt. This shows that creditors in Indonesia consider disclosure of ESG information as a risk mitigation tool and can reduce information asymmetry between creditors and management as operational actors to reduce the company's cost of debt.
Co-Authors ., Ma'rifah A.W. Bowahk, Bernad Abdillah, Hafizh Aqil Abdullah Abdullah Adhim, Muhammad Fadlil Adi Susanto Adi, Davina Mutiara Adisaputra, Divandra Yogi Aditya Irawan Aditya, Nico Chandra Agriandini, Maulina Agusmanto, Anditia Agustina Ahmad Yusri Alansar, Toufik Alansar, Toupik Ambari, Ahmad Amini, Nurul Andi Nikhlani Andre Kurniawan Anjasmara, Aang Setyawan Anshorullah, Muhammad Auzan Ansyah, Kurdi Antoni, Djaman Fredereik Julian Apriliana Devi Anggraini Arfianto, Afif Zuhri Ari Purbayanto Ariani, Sinta Arinda Nur Cahyani ARIO DJATMIKO, ARIO ARIS ARIS, ARIS Armain, Nana Nurcahya Aryani, Desy Astri, Andi Awalia, Riski B. Yokasing, Yohanes Budiaji, Weksi Cahyarani, Ardelia Damayanti, Sari'ah Cintami Danisworo, Evan Desantos, Gerard Richard Dewi, Iva Rinia Diah Wardani, Gustian Djamilah Bondan Widjajanti Dodi Hermawan Erwiantono , Erwiantono Fachruzzaman, Fachruzzaman Fadhila, Andini Fahresa Nugraheni Supadminingsih, Fahresa Nugraheni Fairuz, Najla Tasya Ferizal, Jemi Fibria Handari, Dheny Ginanjar Pratama Guritno, Dewi Anggraeni Putri Hamzah, Asep Hasanah, Afifah Nurazizatul Hendrawan Syafrie Herjayanto, Muh. Heru Kusdianto Heru Susilo Hery Sutrawan Nurdin, Hery Sutrawan Hikmatyar, Alfito Dicky Husni, Eddi Hutasuhut, Abdul Rahman Irawan, Irman Jahrah, Fatimah Jayanudin Jelita, Dian Kana Hidayati Kasmantoni Khalifa, Muta Ali Komariyah, Dedeh Komsanah Sukarti Krisnawati, Lina kud, Mas Kurniawati, Vaya Lana Izzul Azkia, Lana Izzul Lestari, Dian Endang Lindrawati Lindrawati LOELITA MARCELIA LUMINTANG, LOELITA MARCELIA Mangngi, Frans Maulida Berniz, Yulis Meata, Bhatara Ayi Meiliasari, Aninda Dewi Mercy Patanda Miranti, Indira Pipit Moh. Sahlan Mohamad Ana Syabana Munandar, Erik Nasaruddin Nasaruddin Nur Fitria Nur Fitria, Nur Nuryadin, Devi Faustine Elvina Priyangga, Bayu Putri, Adeliani Putri, Riska Amalia Radityani, Fitri Afina Rahayu, Imbang D. Raihan, Ahmad RAISSA GADRI, RAISSA Ramang, Muhammad Syahrir Rerung, Oktovianus D. Retno Subekti Ririn Irnawati Sagala, Wilmer Santoso, Firman Saragih, Hendry Sart, Theresi Reselyn Amabilis Solahudin, Edo Ahmad Sri Kliwati Sucilawati, Mumung Sudarmo, Agnes Puspitasari Sulistyawati Sulistyawati Sulistyono, Bakti Sutarmin Sutarmin, Sutarmin Sutrawan Nurdin, Hery Tawakal, Anzori Thomas Sri Widodo Tri Utari Wahyu Hidayat Wahyu Widada Wahyu Widodo Wicaksono, Anggit Prabu Zain, Satria G.