CD Tesis

Risiko Lingkungan, Kepemilikan Blockholder, Dan Biaya Ekuitas (Studi Empiris Pada Industri High Profile Terdaftar Di Bursa Efek Indonesia Periode 2017-2019)

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This study aims to provide empirical evidence of the effect of
environmental risk management, environmental risk disclosure and blockholders
ownership on the cost of equity in high profile industries listed on the Indonesia
Stock Exchange (IDX) in 2017-2019. In contrast to previous research, this study
views the importance of environmental responsibility and its impact on the capital
market in terms of corporate environmental risks and corporate governance. This
study uses disclosure theory, especially in the category of consequences of
disclosure on the capital market, so it is hoped that this research can contribute to
the growing literature on accounting and finance related to the cost of equity.
This study uses the Capital Asset Pricing Model (CAPM) to measure the
level of risk with the expected return on a stock. Environmental risk management
is proxied by the magnitude of the potential impact of environmental damage
obtained from the PROPER database. Environmental risk disclosure is measured
using content analysis in sustainability reports and annual reports. Blockholder
ownership is measured by dummy. The research sample is 62 companies that are
included in the high profile industry and assessed by the PROPER database in
2017-2019. The method used to estimate the parameters of the research model is
the multiple linear regression approach.
The results of this study indicate that environmental risk management has
an effect on the company's cost of equity. While the environmental risk disclosure
variables and blockholders ownership have no effect on the company's cost of
equity.
Key words: Cost of equity, environmental risk, disclosure of environmental
risk, ownership of blockholders.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

10 07. 221 (0027)

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2021

Deskripsi Fisik

xiii, 186 hlm.: ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

10 07. 221 (0027)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

Lampiran Berkas

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