  @prefix epid: <http://digilib.uin-suka.ac.id/id/> .
  @prefix void: <http://rdfs.org/ns/void#> .
  @prefix xsd: <http://www.w3.org/2001/XMLSchema#> .
  @prefix cc: <http://creativecommons.org/ns#> .
  @prefix ep: <http://eprints.org/ontology/> .
  @prefix eprel: <http://eprints.org/relation/> .
  @prefix dc: <http://purl.org/dc/elements/1.1/> .
  @prefix bibo: <http://purl.org/ontology/bibo/> .
  @prefix geo: <http://www.w3.org/2003/01/geo/wgs84_pos#> .
  @prefix owl: <http://www.w3.org/2002/07/owl#> .
  @prefix event: <http://purl.org/NET/c4dm/event.owl#> .
  @prefix skos: <http://www.w3.org/2004/02/skos/core#> .
  @prefix foaf: <http://xmlns.com/foaf/0.1/> .
  @prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
  @prefix rdf: <http://www.w3.org/1999/02/22-rdf-syntax-ns#> .
  @prefix dct: <http://purl.org/dc/terms/> .

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<http://digilib.uin-suka.ac.id/id/eprint/78988#authors>
	rdf:_1 <http://digilib.uin-suka.ac.id/id/person/ext-8946eef03e08d09d5c29ffbdf904dc30> .

<http://digilib.uin-suka.ac.id/id/eprint/78988>
	bibo: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."^^xsd:string;
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	dct:creator <http://digilib.uin-suka.ac.id/id/person/ext-8946eef03e08d09d5c29ffbdf904dc30>;
	dct:date "2026-06-03";
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		<http://digilib.uin-suka.ac.id/id/org/ext-19494ec503dfa5bfdd42e0d48d9b7513>;
	dct:subject <http://digilib.uin-suka.ac.id/id/subject/332>;
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<http://digilib.uin-suka.ac.id/id/subject/332>
	rdf:type skos:Concept;
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