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All Journal Jurnal Akuntansi AKUNESA Jurnal Pendidikan Akuntansi (JPAK) Infestasi AKRUAL: Jurnal Akuntansi INVENTORY: JURNAL AKUNTANSI JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Penelitian Ekonomi Akuntansi (JENSI) Jurnal Revenue : Jurnal Ilmiah Akuntansi Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) International Journal of Economics, Management, Business, and Social Science Akuntansi dan Teknologi Informasi Abimanyu: Journal of Community Engagement J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI BISMA (Bisnis dan Manajemen) Jurnal Akuntansi AKUNESA Jurnal Akuntansi dan Keuangan Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Pendidikan Ekonomi, Akuntansi dan Kewirausahaan (JPEAKU) International Journal of Community Service (IJCS) Journal of Public and Business Accounting Jurnal Perpajakan dan Keuangan Publik International Journal of Emerging Research and Review Intellektika: Jurnal Ilmiah Mahasiswa JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Horizon: Indonesian Journal of Multidisciplinary Ecoducation Equity
Lintang Venusita
Universitas Negeri Surabaya
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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.
Pengaruh Capital Intensity, Inventory Intensity dan Leverage Terhadap Tax Avoidance dengan Komite Audit Sebagai Variabel Moderasi Venusita, Lintang; Septiana, Andini Agustiyas
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 4 (2026): HORIZON: Indonesian Journal of Multidisciplinary
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i4.7326

Abstract

The Tax Justice Network (2024) reported that Indonesia loses approximately US$2.98 billion annually due to corporate tax avoidance practices. This condition indicates that tax avoidance remains an issue that requires serious attention. This study aims to examine the effect of capital intensity, inventory intensity, and leverage on tax avoidance, with the audit committee serving as a moderating variable. This study employed a quantitative approach using secondary data in the form of annual financial statements. The research sample consisted of 61 manufacturing companies in the consumer non-cyclicals subsector listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period, resulting in a total of 183 observations selected through purposive sampling. Data were analyzed using panel data regression and Moderated Regression Analysis (MRA) with EViews version 13 software. The results indicate that capital intensity has a significant effect on tax avoidance, while inventory intensity and leverage have no effect on tax avoidance. In addition, the audit committee is unable to moderate the effect of capital intensity, inventory intensity, and leverage on tax avoidance. Future research is recommended to include additional variables that may influence tax avoidance and extend the observation period to obtain more comprehensive findings.
Co-Authors Achmad Galang Santoso ADE RUDIANA, DHILLA Adinda Febiyanti Aidha, Fitri Nur Aisyaturrahmi Anastasia Filiana Ismawati Anik Lestari Andjarwati Astri Ika Damayanti Dea Andani Nur’aini Diah Windah Pratiwi Dian Anita Nuswantara Dodi Prasetya Dr. Dewi Dwi Astutik Dwi Astutik Dwi Sunu Widyo Pebruanto Elinda Widayu Fadilah, Shinta Nuriyah Fatimah Sariri Femka Dyan Femka Dyan, Femka Fifi Arida Yahya Fikriyah, Khusnul Firmansyah, Alif Hariyati Hariyati Hariyati Hidayat, Rendra Syarief Ika Permatasari Lailatul Fauziah Loggar Bhilawa Luvy Nurfinda Sari Made Dudy Satyawan Maria Asumpta Evi Marlina Mariana Mia Aulia Nisa Muhammad Fiki Firmansyah Nabila Khoirunnisa Asadanie NADYA PARAMITHA, DEVITA Nirma Kurriwati Norbertus Purnomolastu NOVITA EKASARI Novita Ekasari NUNGKY BUDIARTI, ELIZA Octaviani, Eka Pramita Kartika Sari Pramita Kartika Sari, Pramita Kartika Pujiono Pujiono Ramadhani, Pavita Redianto Putra Rediyanto Putra Rista Ninda Silfiana Riyanto, Anis ROCHMATUL LESTARI, NOVIA ROHMAWATI KUSUMANINGTIAS ROKHIM FIRMANSYAH, MIFTAKHUL SABILA SYAHYIDATI, SAL Saino SASONGKO JATI, LINGGAR Septiana, Andini Agustiyas Setiawati, Alifia Arum Siti Anisah Trisa Wahyuningsih Wijita Lutvitasari Yuni Khoirotul Abdiyah