Imam Asngari
Universitas Sriwijaya, Palembang, Indonesia

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Simultaneous Relationship Analysis Between Carbon Dioxide Emissions and GDP Per Capita in Asia: The Dynamics of Urbanization, Energy Consumption, Foreign Direct Investment, and Trade Openness Kamil Habibi; Imam Asngari; Abdul Bashir; Azwardi; Muhammad Subardin
Danadyaksa: Post Modern Economy Journal Vol. 4 No. 1 (2026): Post Modern Economy Journal
Publisher : Yayasan Pendidikan Islam Bustanul Ulum Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69965/danadyaksa.v4i1.285

Abstract

This study aims to analyze the simultaneous relationship between carbon dioxide (CO₂) emissions and GDP per capita in 10 Asian countries, considering the dynamics of urbanization, energy consumption, foreign direct investment (FDI), and trade openness. The research employs an explanatory quantitative approach using panel data covering the period 2000–2024, obtained from the World Bank (WDI). The analysis applies a simultaneous equation model estimated using the Two Stage Least Squares (2SLS) method to address endogeneity issues. The results indicate that CO₂ emissions are significantly influenced by GDP per capita, urbanization, energy consumption, FDI, and lagged emissions, highlighting the presence of persistence effects. Meanwhile, GDP per capita is significantly affected by CO₂ emissions, FDI, and its lagged value. These findings suggest that economic growth in Asia remains highly dependent on energy-intensive and investment-driven activities, characterized by strong path dependence. Overall, the relationship between economic growth and environmental degradation is found to be mutually interdependent within a simultaneous system.
Auditor Characteristics and Audit Delay: The Moderating Effect of Audit Complexity Putri Wahyuni; Yulia Saftiana; Imam Asngari
Danadyaksa: Post Modern Economy Journal Vol. 4 No. 1 (2026): Post Modern Economy Journal
Publisher : Yayasan Pendidikan Islam Bustanul Ulum Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69965/danadyaksa.v4i1.370

Abstract

This study examines the effect of auditor characteristics on audit delay, with audit complexity serving as a moderating variable, in Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange during 2018–2024. This research addresses the empirical inconsistency in prior studies regarding the influence of auditor specialization, auditor reputation, and auditor switching on audit timeliness in emerging markets, particularly when organizational complexity is considered. Using panel data regression and Moderated Regression Analysis (MRA) on 55 firms with 385 observations, audit complexity is proxied by the number of subsidiaries. The results indicate that auditor specialization and auditor reputation significantly reduce audit delay, whereas auditor switching significantly increases audit delay. Furthermore, audit complexity strengthens the effects of auditor specialization and auditor switching on audit delay, while weakening the effect of auditor reputation. These findings highlight that auditor competency and organizational complexity are critical determinants of reporting timeliness and extend agency theory by emphasizing the moderating role of audit complexity in explaining variations in audit delay.