<mets:mets OBJID="eprint_78988" LABEL="Eprints Item" xsi:schemaLocation="http://www.loc.gov/METS/ http://www.loc.gov/standards/mets/mets.xsd http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-3.xsd" xmlns:mets="http://www.loc.gov/METS/" xmlns:mods="http://www.loc.gov/mods/v3" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><mets:metsHdr CREATEDATE="2026-10-17T14:25:40Z"><mets:agent ROLE="CUSTODIAN" TYPE="ORGANIZATION"><mets:name>Institutional Repository UIN Sunan Kalijaga Yogyakarta</mets:name></mets:agent></mets:metsHdr><mets:dmdSec ID="DMD_eprint_78988_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:titleInfo><mods:title>PENGARUH ESG DAN TRANSFORMASI DIGITAL TERHADAP BIAYA UTANG PADA PERUSAHAAN NON-KEUANGAN</mods:title></mods:titleInfo><mods:name type="personal"><mods:namePart type="given">NIM.: 22108040095</mods:namePart><mods:namePart type="family">Sofia Nur Fadila</mods:namePart><mods:role><mods:roleTerm type="text">author</mods:roleTerm></mods:role></mods:name><mods:abstract>This study aims to analyze the influence of Environmental, Social, Governance (ESG) and digital transformation on the cost of debt non-financial companies listed on the Indonesia Stock Exchange for the 2017-2024 period. The method used is panel data regression with the Common Effect Model (CEM) and robust standard erorr and log transformation using Stata 17 software. The result show that Environmental, Governance, and digital transformation aspect have a significant negative effect on cost of debt, indicating that improving environmental performance, governance, and the implementation of digital technology within a company can reduce creditor perception, thereby lowering cost. However, social aspects have a significant positive affect on the cost of debt, indicating that social activities are perceived as an additional burden that has the potential to increase company risk. This fiding confirms that the application of non-financial factors and digital innovation can be considered in determining a company’s cost of funding.</mods:abstract><mods:classification authority="lcc">332 Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan</mods:classification><mods:originInfo><mods:dateIssued encoding="iso8061">2026-06-03</mods:dateIssued></mods:originInfo><mods:originInfo><mods:publisher>UIN SUNAN KALIJAGA YOGYAKARTA;FAKULTAS EKONOMI DAN BISNIS ISLAM</mods:publisher></mods:originInfo><mods:genre>Thesis</mods:genre></mets:xmlData></mets:mdWrap></mets:dmdSec><mets:amdSec ID="TMD_eprint_78988"><mets:rightsMD ID="rights_eprint_78988_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:useAndReproduction>
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