This study aims to analyze the impact of sustainability report disclosure on cost of debt in Indo... more This study aims to analyze the impact of sustainability report disclosure on cost of debt in Indonesia. The total observations of this research is 96 firm-years during 2009-2013. The results indicate that the sustainability report disclosure have a significantly negative on cost of debt. The triple bottom line information contained in sustainability report is believed to be a useful tool for the investors to gain more comprehensive understandability about the company. Therefore, asymmetrical information can be reduced and thus results in a decrease on the cost of debt.
This study aims to analyze the impact of sustainability report disclosure on cost of debt in Indo... more This study aims to analyze the impact of sustainability report disclosure on cost of debt in Indonesia. The total observations of this research is 96 firm-years during 2009-2013. The results indicate that the sustainability report disclosure have a significantly negative on cost of debt. The triple bottom line information contained in sustainability report is believed to be a useful tool for the investors to gain more comprehensive understandability about the company. Therefore, asymmetrical information can be reduced and thus results in a decrease on the cost of debt.
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