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Author

Evi Yuniarti

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Open access Aug 2026

ESG Disclosure and Cost of Debt in Indonesia's Energy Sector: Evidence from 2021-2024

This study examines whether Environmental, Social, and Governance (ESG) disclosure is associated with the cost of debt of Indonesian energy sector companies while controlling for leverage and firm size. Secondary data were collected from the annual, financial, and sustainability reports of 17 energy companies listed on...

Tarisa Aulia, Evi Yuniarti, Damayanti · 0 citations
Open access Aug 2026

Green Transition in Indonesia's Energy Sector: Environmental Performance, Corporate Governance, and Carbon Disclosure

This study examines whether environmental performance and selected good corporate governance mechanisms are associated with carbon emission disclosure among Indonesian energy sector companies during the green-transition period. Secondary data were obtained from the annual and sustainability reports of 19 energy compani...

Luluk Atu Zahroh, Evi Yuniarti, Ulin Nuha Alfani · 0 citations

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