Azura, Surya (2025) PENGARUH PENERAPAN VOLUNTARY DISCLOSURE DAN ENVIRONMENTAL SOCIAL GOVERNANCE TERHADAP COST OF EQUITY CAPITAL (STUDI EMPIRIS PADA PERUSAHAAN FOOD & BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2024). S1 thesis, Universitas Malikussaleh.

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Abstract

ABSTRAK Nama : Surya Azura Program Studi : Akuntansi Judul : Pengaruh Voluntary Disclosure, dan Environmrntal Social Governance Terhadap Cost of Equity Capital Studi Empiris Pada Perusahaa Food &Beverage Yang Terdaftar Di Bursa Efek Indonesia Tahun Periode 2021-2024. Penelitian ini bertujuan untuk menguji pengaruh voluntary disclosure, dan environmental social governance terhadap cost of equity capital pada perusahaan food & beverage yang terdaftar di Bursa Efek Indonesia. Data yang digunakan dalam penelitian ini adalah data sekunder. Populasi dalam penelitian ini adalah 84 perusahaan dengan menggunakan teknik purposive sampling, sehingga sampel yang diperoleh sebesar 36 perusahaan. Metode analisis data dalam penelitian ini menggunakan analisis regresi data panel. Hasil penelitian menunjukkan bahwa secara parsial voluntary disclosure dan environmental social governance berpengaruh negatif dan signifikan terhadap cost of equity capital pada perusahaan food & beverage yang terdaftar di Bursa Efek Indonesia. Kata Kunci: Voluntary Disclosure, Environmental Social Governance dan Cost of equity Capital ABSTRACT Name : Surya Azura Study Program : Accounting Title : The Effect of Voluntary Disclosure and Environmental Social Governance on the Cost of Equity Capital: An Empirical Study of Food & Beverage Companies Listed on the Indonesia Stock Exchange for the Period 2021-2024 This study aims to examine the effect of voluntary disclosure and environmental social governance on the cost of equity capital in food & beverage companies listed on the Indonesia Stock Exchange. The data used in this study is secondary data. The population in this study consists of 84 companies using purposive sampling techniques, resulting in a sample size of 36 companies. The data analysis method used in this study is panel data regression analysis. The results of the study indicate that, partially, voluntary disclosure and environmental social governance have a negative and significant effect on the cost of equity capital in food and beverage companies listed on the Indonesia Stock Exchange. Keywords: Voluntary Disclosure, Environmental Social Governance and Cost of equity Capital

Item Type:	Thesis (S1)
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance H Social Sciences > HJ Public Finance
Divisions:	Fakultas Ekonomi dan Bisnis > 62201 - Jurusan Akuntansi
Depositing User:	putri Surya Azura
Date Deposited:	25 Aug 2025 07:02
Last Modified:	25 Aug 2025 07:02
URI:	https://rama.unimal.ac.id/id/eprint/14359

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