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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Pendidikan Akuntansi (JPAK) Jurnal Akuntansi Multiparadigma BAKI (Berkala Akuntansi dan Keuangan Indonesia) EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis AKUNTANSI DEWANTARA AKRUAL: Jurnal Akuntansi Jurnal Ekonomi dan Bisnis Jurnal Abadimas Adi Buana JURNAL PENDIDIKAN TAMBUSAI Journal on Education Research In Management and Accounting (RIMA) Jurnal Pendidikan Akuntansi dan Keuangan JIA (Jurnal Ilmiah Akuntansi) Jurnal Bisnis dan Akuntansi Jurnal Review Pendidikan dan Pengajaran (JRPP) Tonika: Jurnal Penelitian dan Pengkajian Seni FINANCIAL : JURNAL AKUNTANSI Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Ilomata International Journal of Tax and Accounting Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal E-Bis: Ekonomi Bisnis Jurnal Ekuilnomi Journal of Economics and Business UBS Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Media Akuntansi dan Perpajakan Indonesia (MAPI) ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Perspektif Akuntansi JURNAL LENTERA AKUNTANSI Bima Journal : Business, Management and Accounting Journal Wiga : Jurnal Penelitian Ilmu Ekonomi Journal of Education Research Jurnal Locus Penelitian dan Pengabdian SENGKUNI Journal (Social Science and Humanities Studies) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Innovative: Journal Of Social Science Research Indonesian Journal of Sustainability Accounting and Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi Kontemporer Research In Management and Accounting (RIMA)
Luky Patricia Widianingsih
Universitas Ciputra
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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The Triple Effect of Carbon Taxation: Rhetoric Versus Reality in Climate Policy Riyono, Kenley Maccauley; Widianingsih, Luky Patricia
Jurnal Akuntansi Vol. 29 No. 3 (2025): September 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i3.3154

Abstract

This study examines the impact of carbon tax implementation across various sectors on carbon emissions and social welfare, moderated by subsidies and tax liability offsets. The sample consists of 28 countries that implemented a carbon tax in 2023. The analytical method is moderated regression analysis. The results show that the carbon tax significantly negatively affects carbon emissions, even without the interaction of subsidies and tax liability offsets. It is also found that the most effective sectors are transportation, electricity, and heat. Moreover, the carbon tax significantly positively affects social welfare, subsidies, and tax liability offsets interact, particularly in the building sector. These findings reveal that carbon taxes have three benefits for the environment, society, and the economy.
BEHAVIORAL BIASES, FINANCIAL LITERACY AND INVESTMENT DECISION-MAKING Wibowo, Michelle Charline; Widianingsih, Luky Patricia
Jurnal Akuntansi Kontemporer Vol. 17 No. 3 (2025): Jurnal Akuntansi Kontemporer
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v17i3.7418

Abstract

Research Purposes. This study aims to determine the effects of Self-Control, Overconfidence, Herding, and Mental Accounting on Investment Decisions, with Financial Literacy Serving as a moderating variable. Research Methods. The data analysis method used multiple linear regression analysis. Research Results and Findings. The results show that there is a significant effect of self-control and overconfidence on the investment decisions of young investors. Herding has no significant effect on investment decisions due to the tendency of investors to make decisions independently. Mental accounting has no significant effect on investment decisions; good planning in mental accounting does not mean that it will make investors consider every decision taken. The moderating role of financial literacy in self-control, overconfidence, and herding in investment decisions has an insignificant effect. Meanwhile, financial literacy can weaken the negative influence of mental accounting in investment decision-making. The implication of this research is the importance of strengthening self-control and education to control overconfidence in the investment decisions of young investors.
Analisis Dampak Skandal ESG dan Skandal Keuangan terhadap Harga Saham Menggunakan Pendekatan Event Study Sapatra, Enrico Fendy; Santoso, Wiliam; Widianingsih , Luky Patricia
Journal of Economics and Business UBS Vol. 14 No. 5 (2025): Journal of Economics and Business UBS
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/qbm0w467

Abstract

Skandal yang melibatkan isu Environmental, Social, and Governance (ESG) serta penyimpangan keuangan dapat memengaruhi kepercayaan investor dan stabilitas pasar saham. Penelitian ini bertujuan untuk menganalisis dampak skandal ESG dan keuangan terhadap pergerakan harga saham dengan menggunakan pendekatan event study. Penelitian ini mengukur abnormal return (AR), cumulative abnormal return (CAR), dan volatilitas saham jangka panjang untuk memahami reaksi pasar terhadap peristiwa tersebut. Dengan menggunakan sampel perusahaan publik yang terlibat dalam skandal ESG dan keuangan selama satu dekade terakhir, penelitian ini mengevaluasi dinamika pasar sebelum dan sesudah pengumuman skandal. Pendekatan kuantitatif digunakan dengan menerapkan uji statistik untuk menguji signifikansi perubahan harga saham dan pola volatilitas di sekitar waktu terjadinya skandal. Dalam studi ini, skandal ESG yang dipilih adalah kontroversi pencemaran lingkungan dan tata kelola yang melibatkan PT Timah Tbk, sedangkan skandal keuangan yang dianalisis adalah kasus manipulasi laporan keuangan dan penyewaan pesawat oleh PT Garuda Indonesia (Persero) Tbk. Kedua kasus ini dipilih karena memiliki eksposur publik yang tinggi dan dampak signifikan terhadap pasar modal Indonesia. Hasil penelitian menunjukkan bahwa skandal ESG tidak menimbulkan penurunan signifikan terhadap abnormal return maupun CAR, meskipun terjadi lonjakan volatilitas sesaat. Sebaliknya, skandal keuangan berdampak negatif secara signifikan terhadap harga saham dan CAR, serta memicu peningkatan volatilitas yang bersifat persisten. Temuan ini mencerminkan bahwa investor di Indonesia lebih responsif terhadap skandal keuangan dibandingkan ESG, yang mengindikasikan keterbatasan internalisasi nilai keberlanjutan dalam mekanisme harga pasar.
PROFITABILITY RATIOS AND STOCK PRICES: EMPIRICAL EVIDENCE ON THE BUILDING CONSTRUCTION SUBSECTOR Waluyo, Louis; Widianingsih, Luky Patricia
Research In Management and Accounting (RIMA) Vol. 3 No. 1 (2020): June
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v3i1.2743

Abstract

Capital market is a place for various parties to conduct buy and sell transactions of shares and/ or bonds aiming for additional funds, strengthen company’s capital and investment. Among all the instruments sold in the capital market, stocks are one of the most demanded products by prospective investors. A country’s stock price movement can be used as a reference to see how the country’s economic policies are running. This research aims to analyze the impact of NPM, GPM, EPS, ROA, and ROE on stock price of the building construction subsector. This research uses secondary data of companies’ annual financial report. Population in this research are a building construction subsector listed on the Indonesia Stock Exchange on 2014-2017 which is 16 companies. Based on purposive sampling method, a research sample of 9 companies are obtained. This research analysis technique uses multiple linear regression analysis by using SPSS 24. The result showed that NPM and ROE have positive influence on stock price, ROA has negative influence on stock price, whereas GPM and EPS have no influence on stock price, whereas GPM and EPS have no influence on stock price. The coefficient of adjusted R2 is 36.9% meaning 36.9% of the stock price as dependent variable is influenced by NPM, GPM, EPS, ROA, and ROE, while the remaining 63.1% is influenced by other variables outside this research model.
THE VALUE RELEVANCE OF ENVIRONMENTAL PERFORMANCE, CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, AND RETURN ON EQUITY Gunardi, Ega Jenny; Widianingsih, Luky Patricia; Ismawati, Anastasia Filiana
Research In Management and Accounting (RIMA) Vol. 4 No. 1 (2021): June
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v4i1.3130

Abstract

This study aims to examine the value relevance of green accounting practice measured by environmental rating through PROPER which is assessed by the Ministry of Environment and Forestry (KLHK) and environmental disclosure activities from an internal party, called sustainability report, of listed mining and agriculture companies on the Indonesian Stock Exchange. This study also tests whether return on equity can strengthen the value relevance of environmental performance and CSR disclosure. The sample consists of 63 firm-year observations. The empirical results showed that the effect of book value of equity and earnings on share price are significant. The study reveals book value of equity exhibits a negative relationship in stock price, while earnings exhibit a negative relationship. However,  environmental performance and CSR disclosure are found not statistically significant impact in terms of share price, which conclude they don’t have value relevance. The study also found that ROE hasn’t succeeded to strengthen the value relevance of environmental performance and CSR disclosure. 
GREEN ACCOUNTING, ENVIRONMENTAL PERFORMANCE, AND PROFITABILITY: EMPIRICAL EVIDENCE ON HIGH PROFILE INDUSTRY IN INDONESIA Tjoa, Eveline Viendra; Widianingsih, Luky Patricia
Research In Management and Accounting (RIMA) Vol. 5 No. 2 (2022): December
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v5i2.4158

Abstract

This study aims to determine the effect of green accounting and environmental performance on the profitability of high-profile industry companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The company’s activities have a significant impact on the environment. A series of actions are needed to prevent further damage. On the other hand, financial aspects must also be considered when companies carry out social and environmental responsibilities. This needs to be done so that companies can maintain their sustainability. The independent variables of this study are green accounting and environmental performance. The dependent variable of this research is profitability. This study also uses a control variable, namely firm size. The population of this study is high-profile industry companies listed on the IDX in 2017-2021. Samples were taken using the purposive sampling method. The number of samples in this study was 69 companies with a total of 255 observation data. The data analysis technique used is multiple linear regression test with SPSS 25 program. The results of this study are green accounting does not affect profitability, environmental performance has a positive effect on profitability, and firm size has a negative effect on profitability.
DO WE NEED P2P BETWEEN BANK THIRD PARTY FUNDS AND BANK CREDIT? Kohardinata, Cliff; Widianingsih, Luky Patricia
Research In Management and Accounting (RIMA) Vol. 6 No. 1 (2023): June
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v6i1.4654

Abstract

The main objective of this study is to obtain empirical evidence on the role of peer-to-peer (P2P) lending mediation in bridging the relationship between banking third party funds and bank credit in provinces with fewer branch offices or limited banking services. The test used is path analysis involving 33 provinces in Indonesia in the period from January to July 2022. The main results of this study show that third party funds in provinces with fewer banking branch offices have no effect on bank credit, but P2P lending can mediate the relationship between banking third party funds and bank credit in provinces with fewer banking branch offices. The additional results of this study indicate that banking third party funds in provinces with a greater number of bank branch offices have a positive effect on bank credit. The novelty of this research is that the researchers introduced the P2P lending mediating variable based on financial technology (FinTech) as a solution for provinces with limited access and exposure to banking to be able to bridge the distribution of third-party funds to debtors, thereby increase financial inclusion.
INTELLECTUAL CAPITAL, FIRM PERFORMANCE AND PRESIDENT DIRECTOR LEVEL OF EDUCATION AND SPECIALIZATION Sietas, Syarine Geannah; Widianingsih, Luky Patricia; Ismawati, Anastasia Filiana
Jurnal Akuntansi Kontemporer Vol. 14 No. 1 (2022)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v14i1.3032

Abstract

Research Purposes. This study was conducted to determine the effect of intellectual capital on company performance, with the level of education and specialization of the President Director as moderating variables.Research Method. The sample used in this study is a non-financial state-owned company listed on the Indonesia Stock Exchange for the period 2015-2019. Data collection uses secondary data derived from company annual reports. Data analysis used simple linear regression and moderated regression using SPSS 25.Research Result and Findings. This study indicates that intellectual capital has a positive effect on company performance as proxied by ROA. The President Director’s educational background variables, namely education level, and specialization, cannot moderate the effect of intellectual capital on company performance.
PENGGUNAAN ENERGI TERBARUKAN, SKOR ESG, BIAYA MODAL DAN BIAYA OPERASIONAL PADA KINERJA KEUANGAN Vlaviorine, Emelie; Widianingsih, Luky Patricia
Jurnal Akuntansi Kontemporer Vol. 15 No. 2 (2023)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v15i2.4423

Abstract

Research Purposes. The purpose of this study is to see the effect of financial performance through ROA which is proxied into 5 variables, namely the use of renewable energy, ESG scores, capital costs, and operational costs.Research Methods. The population in this study is the Asian mining industry registered at Refinitiv using a purposive sampling method using 165 samples during 2019- 2020. Data collection uses secondary data that comes from the Refinitiv web. Data analysis used multiple linear regression using SPSS version 26.Research Results and Findings. The results of the study proved that the ESG score and cost of capital variables had a positive effect on financial performance. Meanwhile, the variable use of renewable energy and operational costs has a negative effect on finan- cial performance.
BERPENGARUHKAH BOC EKS POLITIK TERHADAP PENGUNGKAPAN CSR PERUSAHAAN SEKTOR ENERGI DAN BASIC MATERIALS? Wimelson, Sean Reynard; Widianingsih, Luky Patricia
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i3.4503

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh komisaris yang memiliki koneksi politik terhadap luasnya pengungkapan Corporate Social Responsibility (CSR) perusahaan energi dan basic materials. Sampel penelitian ini menggunakan metode purposive sampling, sehingga terdapat 22 perusahaan sektor energi dan bahan dasar yang memenuhi syarat untuk dijadikan sampel penelitian. Metode analisis data dalam penelitian ini menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa dewan komisaris yang mempunyai koneksi politik berpengaruh positif terhadap pengungkapan tanggung jawab sosial perusahaan. Penelitian selanjutnya dapat menggunakan indeks pengungkapan CSR lain seperti GRI untuk mendapatkan perspektif berbeda dan potensi perolehan sampel yang lebih besar.
Co-Authors Adam As’ad Muludi Adellia Mustikasari Adijaya, Vincent Alexandre Desousa Guterres Alexandre Desousa Guterres Anastasia Filiana Ismawati Anastasia, Michelle Anggun Prasasti Aulia Valencia Djunawan Bambang Tjahjadi Boediono, Philipo Catherine Angeline Indrawati Chang, Nicholas Chika, Joceline Clarissa Nadine Limanda Cliff Kohardinata Easter, Rafael Savio Eko Budi Santoso Emelie Vlaviorine Eveline Viendra Tjoa Evi Thelia Sari Ezar, Abraham Romamti Fanny Septina Felicia Vanessa Wijaya Gunardi, Ega Jenny Jacqueline Vania Wardhani Jacqueline, Jacqueline Jennifer Jennifer Jevan Andreas Talahaturusun Jevan Andreas Talahaturusun Karundeng, Frandy Efraim Fritz Kazia Laturette Kelvin Yauri Kenley Maccauley Riyono Kenley Maccauley Riyono Kushandojo, Adeline Hamidy Lilia Valentina Lucky Subandi Maria Asumpta Evi Marlina Nadhila Putri Arifianti Nadhila Putri Arifianti Ni Made Gianti Nicklaus Stanley Novrys Suhardianto Nugrhanto, Kaningar Odie Permatasari, Felia Pramudita, Nieke Ayu Purnomo, Ruben Putranto Renata, Madeline Riyono , Kenley Maccauley Riyono, Kenley Maccauley Salim, Wijaya Sapatra, Enrico Fendy Sietas, Syarine Geannah Stanley, Nicklaus Steven Sanjaya Subandi, Lucky Syarine Geannah Sietas Talahaturusun, Jevan Andreas Tjoa, Eveline Viendra Vianney Parameswara Ali Vlaviorine, Emelie Waluyo, Louis Wibowo, Michelle Charline Wiliam Santoso Wimelson, Sean Reynard Wirawan ED Radianto Yopy Junianto