MENGUNGKAPKAN DAMPAK PENGUNGKAPAN PERBUDAKAN MODERN TERHADAP BIAYA MODAL DI G20

  • Vidya Intani Universitas Indonesia, Depok
  • Ancella A Hermawan Universitas Indonesia, Depok

Abstract

Tujuan penelitian ini adalah untuk menjelaskan bagaimana praktik pengungkapan perusahaan mengenai perbudakan modern berhubungan dengan biaya ekuitas mereka, yang merupakan faktor penting dalam membentuk strategi pembiayaan perusahaan dan persepsi investor. Penelitian ini menggali potensi implikasi pengungkapan perbudakan modern di perusahaan-perusahaan G20 terhadap biaya modal melalui biaya ekuitas, dengan menggunakan sampel sebanyak 3.108 entitas dalam 6.303 tahun data mulai dari 2015 hingga 2020. Menggunakan analisis regresi data panel dan mengambil data sekunder yang bersumber dari Eikon, temuan ini mengungkapkan tren penting: pengungkapan perbudakan modern dan biaya ekuitas memiliki hubungan negatif di antara keduanya. Hasil ini menggarisbawahi keuntungan strategis dari penerapan transparansi dalam mengatasi permasalahan perbudakan modern. Perusahaan yang mengungkapkan apa yang mereka ketahui akan memperoleh keuntungan dari biaya ekuitas yang lebih rendah dan berkontribusi pada praktik bisnis yang etis. Hal ini berarti peningkatan kinerja keuangan dan peningkatan daya tarik bagi calon investor, yang berpotensi meningkatkan profitabilitas bagi perusahaan-perusahaan tersebut. Penelitian ini memberikan kontribusi terhadap adanya pengetahuan tentang pengaruh pengungkapan perbudakan modern terhadap biaya ekuitas. Para pengambil kebijakan, investor, dan dunia usaha mungkin menganggap data ini berguna dalam memahami pentingnya pengungkapan perbudakan modern dan bagaimana hal itu mempengaruhi biaya ekuitas.

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Published
2024-01-12
How to Cite
Intani, V., & Hermawan, A. (2024). MENGUNGKAPKAN DAMPAK PENGUNGKAPAN PERBUDAKAN MODERN TERHADAP BIAYA MODAL DI G20. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 8(1), 140-164. https://doi.org/10.31955/mea.v8i1.3643
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