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

• Main Author: Tasya Agnestriana, - (Author)
• Format: Book
• Published: 2022-08-31.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upi.edu/85632/8/S_PEA_1800388_Tittle.pdf; http://repository.upi.edu/85632/2/S_PEA_1800388_Chapter1.pdf; http://repository.upi.edu/85632/3/S_PEA_1800388_Chapter2.pdf; http://repository.upi.edu/85632/4/S_PEA_1800388_Chapter3.pdf; http://repository.upi.edu/85632/5/S_PEA_1800388_Chapter4.pdf; http://repository.upi.edu/85632/6/S_PEA_1800388_Chapter5.pdf; http://repository.upi.edu/85632/7/S_PEA_1800388_Appendix.pdf
• Keywords: HF5601 Accounting; L Education (General)

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).