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THE IMPACT OF COST LEADERSHIP ON FINANCIAL DISTRESS MEDIATED ENVIRONMENTAL, SOCIAL, AND GOVERNANCE

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Jurnal Akuntansi dan Keuangan Indonesia2025https://doi.org/10.7454/jaki.v22i1.1939article
ABDC C
Weight
0.50

What the paper says

This study investigates the mediating role of environmental, social, and governance (ESG) performance in the relationship between cost leadership and financial distress among companies in Indonesia. Using path analysis, the research analyzed a sample of 43 firms listed on the Indonesia Stock Exchange from 2018 to 2022. The findings indicate that cost leadership positively affected ESG; however, no direct relationship was observed between cost leadership or ESG and financial distress. The mediation analysis reveals that ESG acted as a mediator, linking cost leadership to a reduced risk of financial distress. These results highlight the importance of integrating cost leadership with ESG practices to strengthen corporate financial resilience. The study has offered valuable insights for companies and stakeholders looking to improve sustainability practices that could mitigate the risk of financial distress.

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https://doi.org/https://doi.org/10.7454/jaki.v22i1.1939

Or copy a formatted citation

@article{unknown2025,
  title        = {{THE IMPACT OF COST LEADERSHIP ON FINANCIAL DISTRESS MEDIATED ENVIRONMENTAL, SOCIAL, AND GOVERNANCE}},
  author       = {Unknown author},
  journal      = {Jurnal Akuntansi dan Keuangan Indonesia},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.7454/jaki.v22i1.1939},
}

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THE IMPACT OF COST LEADERSHIP ON FINANCIAL DISTRESS MEDIATED ENVIRONMENTAL, SOCIAL, AND GOVERNANCE

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.