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All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi
Asri Pangestika Lutfiani
Universitas Muhammadiyah Pekajangan Pekalongan
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences Other

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ESG Performance and Ownership Structure on Cost of Capital and Research & Development Investment Asri Pangestika Lutfiani; Rini Hidayah
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 21 No. 1 (2022): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokbis.v21i1.26

Abstract

This study aims to determine the effect of ESG performance, institutional ownership, insider ownership, block holder ownership, and foreign ownership on the cost of capital and investment of research and development (R&D). The sample of this study is companies listed on the Indonesia Stock Exchange (BEI) for 2016-2020. The sample selection uses the purposive sampling method and collects through the Thomson Reuters Database and annual report. The results of this study indicate that ESG performance, institutional ownership, and foreign ownership have a negative significant effect on the cost of capital, insider ownership has a positive significant effect on the cost of capital, but block holder ownership does not show a significant relationship to the cost of capital. As for the relationship to research and development investment, only ESG performance, institutional ownership, and foreign ownership have a positive significant effect, the other two types of ownership have a negative and significant effect.
Pengaruh Pengungkapan ESG dan Karakteristik CEO Terhadap Kinerja Keuangan dan Kinerja Non Keuangan Anida Nurul Hidayah; Asri Pangestika Lutfiani
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 2 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i2.11249

Abstract

This research aims to examine the influence of Environmental, Social, Governance (ESG) disclosure and Chief Excecutive Officer (CEO) characteristic to financial performance and non-finansial performance of companies listed on Indonesia Stock Exchange during the period 2023-2024. The methodology used is quantitative approach involving data collection from entire population of companies listed on Indonesia Stock Exchange using a sampling method based on purposive sampling techniques. The data used in this research is derived from secondary data. Analysis data method used in this research is multiple linear regression. The result of this research show that ESG disclosure has an effect of financial performance, CEO characteristic has no effect of financial performance and non-financial performance. This research has important implication for board practices in improving corporate performance through sustainability strategies.
Co-Authors Anida Nurul Hidayah rini hidayah