Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
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This Author published in this journals
All Journal Journal of Governance, Taxation, and Auditing Eduvest - Journal of Universal Studies
Evita Puspitasari
Universitas Padjadjaran, Indonesia
Aerospace Engineering Computer Science & IT Economics, Econometrics & Finance Health Professions Neuroscience Social Sciences

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The Influence of Profitability, Capital Structure and Intellectual Capital on Company Value with Good Corporate Governance as Moderation (Case Study on Construction Sector Companies Listed on the IDX in 2019-2023) Puteri Sarah Mutia; Winwin Yadiati; Evita Puspitasari
Eduvest - Journal of Universal Studies Vol. 5 No. 10 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i10.51347

Abstract

Abstract: This study analyzes the influence of profitability, capital structure, and intellectual capital on company value with Good Corporate Governance (GCG) as a moderation variable, especially in construction sector companies listed on the Indonesia Stock Exchange during the 2019-2023 period. The method used is regression analysis with the Fixed Effect Model approach. The results show that profitability has a positive but insignificant effect on the company's value, while capital structure has a negative and significant effect. Intellectual capital shows a positive but not significant influence, and GCG cannot moderate the influence of profitability on a company's value but can weaken the negative impact of capital structure. These findings emphasize the importance of debt management and effective GCG implementation to increase the value of companies in the construction sector.
Descriptive Analysis of Carbon Emission Trends, Potential Carbon Tax Burden, and Emission Disclosure Levels Based on GRI 305 Indicators: A Study of Energy Sector Companies Listed on the Indonesia Stock Exchange (2022–2024) Nadiya Salsabila; Evita Puspitasari; Saskia Salmana Dahyar
Journal of Governance, Taxation and Auditing Vol. 4 No. 1 (2026): Journal of Governance, Taxation and Auditing (July - September 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i1.2068

Abstract

This study aims to analyze trends in carbon emission volume and intensity, estimate the potential carbon compliance burden under three policy scenarios, and evaluate the level of emission disclosure based on GRI 305 among energy-sector companies listed on the Indonesia Stock Exchange during 2022–2024. A descriptive approach was employed using secondary data from corporate sustainability reports. The sample comprised 39 companies and 117 observations selected through purposive sampling. Emission disclosure was assessed using the 2024 sustainability reports. The data were analyzed using descriptive statistics, scenario analysis, and quantitative content analysis. The scenario analysis included a full-rate scenario as the worst-case scenario, as well as cap-and-tax and cap-and-trade scenarios in which the emissions cap was derived through a top-down mechanism from the 2030 ENDC target using a Linear Reduction Factor and allocated through a grandfathering approach. The results show that carbon emissions tended to increase, particularly Scope 1 emissions, while Scope 2 emissions exhibited a more fluctuating pattern. This increase was accompanied by higher emission intensity, indicating that emissions relative to corporate revenue did not decline during the study period. Estimated carbon compliance costs differed substantially across scenarios. The full-rate scenario generated the highest aggregate burden of IDR 2.20 trillion, followed by the cap-and-trade (emission offset) scenario at IDR 434.90 billion, while the cap-and-tax scenario produced the lowest burden of IDR 273.81 billion. The average Carbon Emission Disclosure Index was 79.83%, with 56.4% of companies classified as well applied to fully applied.
Co-Authors Nadiya Salsabila Puteri Sarah Mutia Saskia Salmana Dahyar Winwin Yadiati