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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Aplikasi Akuntansi
Antonetta, Chelsea Diva
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Economics, Econometrics & Finance

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DETERMINAN COST OF DEBT DALAM KERANGKA CSR DAN SDGs Diandra, Prita Karina; Rachman, Adryan; Simon, Febryanti; Antonetta, Chelsea Diva
Jurnal Aplikasi Akuntansi Vol 9 No 1 (2024): Jurnal Aplikasi Akuntansi, Oktober 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v9i1.448

Abstract

Penelitian ini ingin membuktikan adanya hubungan sebab akibat antar variabel independen yaitu kepemilikan manajerial, tax avoidance dan CSR pada variabel dependen yaitu cost of debt serta ukuran perusahaan sebagai variabel moderasi. Jumlah sampel perusahaan penelitian ini 27 perusahaan property dan real estate periode 2020-2022 yang terdaftar di BEI. Analisis data menggunakan software e-views dengan teknik penelitian ini purposive sampling dengan hasil kepemilikan manajerial dan tax avoidance tidak memiliki pengaruh pada cost of debt, melainkan CSR yang memiliki dampak signifikan pada cost of debt. Ukuran perusahaan tidak dapat memperkuat pengaruh kepemilikan manajerial dan tax avoidance pada cost of debt, tetapi ukuran perusahaan dapat memperkuat pengaruh CSR pada cost of debt. Implikasi pada penelitian ini diharapkan dapat menjadi landasan untuk kebijakan yang lebih efektif sehingga dapat memberikan informasi yang relevan bagi praktisi, regulator serta peneliti untuk meningkatkan kebijakan kontrol perusahaan.
Pengaruh Pengungkapan Lingkungan, Sosial, dan Tatakelola (ESG) dan Green Accounting terhadap Nilai Perusahaan Antonetta, Chelsea Diva; Simon, Febryanti
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2955

Abstract

Sustainability aspects are increasingly emphasized in modern business practices, including among companies listed on the Indonesia Stock Exchange. This development has been well supported by the launch of the ESG Leaders Index, which consists of 30 companies with strong sustainability performance. The implementation of Environmental, Social, and Governance (ESG) practices and green accounting not only serves as compliance with regulatory requirements but also acts as a signal to investors regarding a company’s commitment to sustainability. This study aims to analyze the influence of ESG Disclosure (Environmental, Social, and Governance), as well as green accounting, on firm value among companies included in the ESG Leaders Index for the 2022–2024 period. A quantitative approach is employed using panel data regression with the Fixed Effect Model with GLS cross-section transformation. The results reveal that environmental disclosure has a significant negative effect on firm value, social disclosure has a significant positive effect on firm value, governance disclosure has a significant positive effect on firm value, and green accounting shows no significant effect on firm value. These findings indicate that investors have begun to incorporate sustainability aspects as an important consideration when making investment decisions.
Co-Authors Adryan Rachman Diandra, Prita Karina Simon, Febryanti