PENGARUH ENVIRONMENTAL, SOCIAL AND GOVERNANCE (ESG) PERFORMANCE TERHADAP COST OF DEBT DAN COST OF EQUITY PADA PERUSAHAAN YANG TERDAFTAR DI BEI

Ayu Safitri, NIM.: 21208012022 (2023) PENGARUH ENVIRONMENTAL, SOCIAL AND GOVERNANCE (ESG) PERFORMANCE TERHADAP COST OF DEBT DAN COST OF EQUITY PADA PERUSAHAAN YANG TERDAFTAR DI BEI. Masters thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

The global financial crisis and the acceleration of technology led to increased interest in the presentation and inclusion of non-financial information in corporate reporting. The company has a good reputation when it comes to ESG. One of the driving factors for companies to engage in ESG activities is to reduce information acid. The purpose of the study is to analyze the influence of environmental, social, governance (ESG) performance on the cost of debt and cost of equity in companies listed on the IDX. This study used quantitative methods with secondary data. The sample used is 33 companies listed on the IDX and have an ESG Score for the 2018-2022 period. The findings of this study show that environmental performance has a negative effect on the cost of debt, social performance and governance peformance does not affect the cost of debt, environmental performance has a positive effect on the cost of equity, social performance and governance peformance does not affect the cost of equity. Based on the results of this research, it is expected to contribute to regulators who can support the implementation of ESG in Indonesia.

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