Pengaruh pengungkapan environmental, social, governance, kepemilikan manajerial, kepemilikan institusional, dan kinerja keuangan terhadap cost of debt.
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2026
Pembimbing 1 : Hexana Sri Lastanti
Kata Kunci : ESG Disclosure, Managerial Ownership, Institutional Ownership, Financial Performance, Cost of Debt
Status Posting : Published
Status : Lengkap
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2026_SK_SAK_023002104034_Halaman-Judul.pdf | 12 | |
| 2. | 2026_SK_SAK_023002104034_Surat-Pernyataan-Revisi-Terakhir.pdf | 1 | |
| 3. | 2026_SK_SAK_023002104034_Surat-Hasil-Similaritas.pdf | 1 | |
| 4. | 2026_SK_SAK_023002104034_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | ||
| 5. | 2026_SK_SAK_023002104034_Lembar-Pengesahan.pdf | 4 | |
| 6. | 2026_SK_SAK_023002104034_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2026_SK_SAK_023002104034_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
| 8. | 2026_SK_SAK_023002104034_Bab-1.pdf | 8 | |
| 9. | 2026_SK_SAK_023002104034_Bab-2.pdf |
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| 10. | 2026_SK_SAK_023002104034_Bab-3.pdf |
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| 11. | 2026_SK_SAK_023002104034_Bab-4.pdf |
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| 12. | 2026_SK_SAK_023002104034_Bab-5.pdf | 5 | |
| 13. | 2026_SK_SAK_023002104034_Daftar-Pustaka.pdf | 5 | |
| 14. | 2026_SK_SAK_023002104034_Lampiran.pdf |
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P Penelitian ini bertujuan untuk mengetahui pengaruh pengungkapan environmental, social, governance (esg), kepemilikan manajerial, kepemilikan institusional, dan kinerja keuangan terhadap cost of debt pada perusahaan sektor energi yang terdaftar di bursa efek indonesia selama periode 2022–2024. metode penelitian yang digunakan adalah regresi data panel. hasil penelitian menunjukkan bahwa pengungkapan esg berpengaruh negatif dan tidak signifikan terhadap cost of debt, kepemilikan manajerial berpengaruh negatif dan tidak signifikan terhadap cost of deb, kepemilikan institusional berpengaruh negatif dan signifikan terhadap cost of debt, dan kinerja keuangan berpengaruh negatif dan tidak signifikan terhadap cost of debt.
T This study aims to examine the effect of environmental, social, governance (esg) disclosure, managerial ownership, institutional ownership, and financial performance on cost of debt of energy sector companies listed on the indonesia stock exchange during the 2022–2024 period. the research method employed is panel data regression. the results indicate that esg disclosure has a negative but insignificant effect on the cost of debt, managerial ownership has a negative but insignificant effect on the cost of debt, institutional ownership has a negative and significant effect on the cost of debt, and financial performance has a negative but insignificant effect on the cost of debt.