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All Journal Jurnal Riset Akuntansi Politala
Ricky Agustian
Universitas Esa Unggul
Economics, Econometrics & Finance

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Pelaporan Aset Sumber Daya Alam dan Lingkungan (Natural Capital Accounting) Delima Ramdani; Bonor Manullang; Ricky Agustian; Muhamad Rizki; Daryanto Hesti Wibowo
Jurnal Riset Akuntansi Politala Vol 9 No 2 (2026): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v9i2.686

Abstract

This study aims to analyze the application of Natural Capital Accounting (NCA) as an environmental accounting approach that integrates economic and ecological values into organizational reporting systems, with a focus on its relevance to sustainable development practices in Indonesia. Empirically, this study examines data from the Central Statistics Agency's (BPS) System of Environmental-Economic Accounting (SEEA) for 2019–2023, which shows a decline in the value of environmental assets of 19 trillion rupiah amid a significant increase in the value of national economic assets. The results of the analysis show that reporting environmental assets through NCA has the potential to improve the transparency and accountability of development policies, but its implementation is still symbolic and does not fully capture the intrinsic value of ecosystems. In the context of legitimacy theory, NCA is seen as an important instrument for maintaining public trust in the sustainability performance of companies and the government, while critical accounting theory highlights that the process of monetary valuation of natural capital is still dominated by market logic and economic efficiency. This study concludes that reformulation of environmental accounting policy is necessary so that NCA does not merely become an administrative reporting tool, but also a strategic instrument in realizing ecological justice and a green economy in Indonesia.
Analisa Tax Avoidance dan Ukuran Perusahaan Terhadap Nilai Perusahaan Ricky Agustian; Agus Munandar
Jurnal Riset Akuntansi Politala Vol 9 No 2 (2026): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v9i2.687

Abstract

This article aims to examine how tax avoidance and firm size affect firm value. This study takes quantitative methods and utilizes the automotive industry population listed on the Indonesia Stock Exchange from 2019 to 2024. The sample in this article was determined using non-probability sampling with purposive sampling techniques. The results of the article show that, overall, tax avoidance and frim size are correlated with firm value. Partially, tax avoidance is significantly positively correlated with frim value, while firm size has a significant negative impact on industry value. Future article is recommended to discuss more comprehensively the relationship between company value and other company sectors, as well as to conduct research over a longer period of time and include control variables or add more varied variables such as company growth, tax planning, or profitability.
Co-Authors Agus Munandar Bonor Manullang Daryanto Hesti Wibowo Delima Ramdani Muhamad Rizki