PENGARUH ENVIRONMENT, SOCIAL, AND GOVERNANCE (ESG) DISCLOSURE TERHADAP COST OF CAPITAL PADA PERUSAHAAN DI ASEAN PERIODE 2018-2021

Tasya Agnestriana, - (2022) PENGARUH ENVIRONMENT, SOCIAL, AND GOVERNANCE (ESG) DISCLOSURE TERHADAP COST OF CAPITAL PADA PERUSAHAAN DI ASEAN PERIODE 2018-2021. S1 thesis, Universitas Pendidikan Indonesia.

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Official URL: http://repository.upi.edu

Abstract

This study aims to determine and analyze the influence of Environment, Social, Governance (ESG) Disclosure on the Cost of Capital in companies in ASEAN. This study used purposive sampling on companies in ASEAN with the basic materials sector listed in the Thomson Reuters Database for the 2018-2021 period. The type of data used is secondary data in the form of financial statements and annual reports of the company. The analysis technique used is the panel data regression analysis technique with the Random Effect Model (Generalized Least Square) method which is processed with Eviews 12 software. The results showed that ESG Disclosure negatively affects the Cost of Capital, which is measured by the Weight Average Cost of Capital (WACC).

Item Type: Thesis (S1)
Additional Information: ID SINTA dosen pembimbing: Aristanti Widyaningsih : 5975674
Uncontrolled Keywords: Environment, Social, Governance, ESG, Cost of Capital, Biaya modal, Biaya rata-rata modal.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
L Education > L Education (General)
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
Depositing User: Tasya Agnestriana
Date Deposited: 03 Nov 2022 04:39
Last Modified: 03 Nov 2022 04:39
URI: http://repository.upi.edu/id/eprint/85632

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