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All Journal Jurnal Ekonomi dan Pembangunan Indonesia Jurnal Ekonomi, Akuntansi dan Perpajakan International Journal of Economics, Commerce, and Management Jurnal Kendali Akuntansi
Rialdi Azhar
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Interest Coverage Ratio, Profitabilitas, Dividend Payout Ratio, dan Debt To Aset Ratio Terhadap Nilai Perusahaan Vinka Triyuni Sarpta; Usep Syaipudin; Tri Joko Prasetyo; Rialdi Azhar
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 2 No. 3 (2024): Agustus : Jurnal Ekonomi dan Pembangunan Indonesia
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jepi.v2i3.772

Abstract

The non-cyclical consumer sector is a stock sector issued by companies with businesses that are not affected by seasons or economic cycles in a country. The products or services sold are basic necessities that people always need, so their sales are not affected by economic conditions. The non-cyclical Consumer Sector is related to company value through various factors. Non-cyclical consumer sector companies produce or distribute anti-cyclical goods and services, which are not affected by economic growth. This need must exist and cannot be eliminated from daily use, so that this sector experiences growth in line with population growth and an increase in people's income. For companies that have been listed on the stock exchange, an increase in company value is equivalent to an increase in share price. Meanwhile, for companies that have not yet been listed on the stock exchange, the company's value will be reflected in things such as company sales, business prospects, level of risk faced, market conditions and other factors. Therefore, analysis of the factors that influence the value of banking companies is very important.
The Effect of Accountability, Transparency, and Abnormal Accrual Against Potential Corruption in Indonesia Safira Nada Sabila; Rindu Rika Gamayuni; Saring Suhendro; Rialdi Azhar
International Journal of Economics, Commerce, and Management Vol. 1 No. 3 (2024): July : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v1i3.112

Abstract

Corruption is a serious problem that has become a concern in many countries, including Indonesia. Regional governments as entities responsible for the provision of public services and the use of public budgets have an important role in efforts to prevent and reduce corruption. Corrupt practices undermine public trust in the government, hinder economic, social and political development, and result in significant financial losses for the state and society. Corruption results in huge losses for Indonesian society and the economy. Public funds that should be used for infrastructure development, education and health services are often misused or siphoned off by corrupt parties. This impact can hinder improving the quality of life of Indonesian people and the country's economic growth. The crime of corruption is defined as a violation of people's rights, therefore the crime of corruption is included in the category of extraordinary crimes, where extraordinary methods are needed to overcome them (Butt, 2017).
Pengaruh Pengungkapan Environmental, Social, & Governance (ESG) dan Kualitas Laba terhadap Nilai Perusahaan: Studi Empiris pada Perusahaan Sektor Energi yang Terdaftar di BEI Periode 2020-2024 Prameswari Gentika; Rialdi Azhar
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 3 No. 3 (2026): Agustus : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v3i3.2461

Abstract

This study examines the effect of Environmental, Social, and Governance (ESG) disclosure and earnings quality on firm value in energy sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. A quantitative approach was employed using secondary data from 18 companies selected through purposive sampling. Panel data regression with the Random Effects Model (REM) was used for data analysis. Firm value was measured using Tobin's Q, ESG disclosure was assessed using the ESG Disclosure Index based on the 2021 Global Reporting Initiative (GRI) Standards, earnings quality was proxied by the Cash Flow from Operations to Net Income (CFO/NI) ratio, and Return on Assets (ROA) was included as a control variable. The results indicate that ESG disclosure has a significant negative effect on firm value, while earnings quality has no significant effect. Simultaneously, ESG disclosure, earnings quality, and ROA significantly affect firm value. These findings suggest that, during the observation period, ESG disclosure and earnings quality were not the primary considerations in investors' valuation of energy sector companies.
Determinan Audit delay pada Perusahaan Energi Indonesia: Profitabilitas, Skala Perusahaan, dan Reputasi KAP Hamizan Naufal Bagaskara; Rialdi Azhar
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 3 No. 3 (2026): Agustus : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v3i3.2467

Abstract

Energy-sector issuers operate in a business environment marked by volatile commodity prices, complex assets, and strict reporting deadlines. This research investigates whether profitability, company scale, and the reputation of the appointed public accounting firm explain differences in audit completion time among energy companies listed on the Indonesia Stock Exchange for 2022–2024. The study applies a quantitative explanatory design using audited financial statements and annual reports. Purposive selection generated 216 firm-year observations arranged as an unbalanced panel. Hypotheses were tested through a fixed-effects regression after model-selection procedures, while heteroskedasticity was addressed with robust standard errors. The estimation indicates that profitability is associated with a longer audit period, suggesting that unusual or substantial earnings may increase assessed audit risk and require additional verification. Company scale is not statistically related to audit delay because the reporting resources of large firms appear to be offset by transaction and consolidation complexity. In contrast, engagement of a Big Four-affiliated auditor is associated with a shorter audit period. The evidence highlights the importance of transaction documentation, pre-audit readiness, and auditor capacity in improving the timeliness of audited reporting.
Pengaruh Green Accounting dan Makroekonomi terhadap Kinerja Keuangan Perusahaan Energi Terbarukan (2022–2024) Ananda Kusuma; Rialdi Azhar
Jurnal Kendali Akuntansi Vol. 4 No. 3 (2026): Juli: Jurnal Kendali Akuntansi
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v4i3.6482

Abstract

This study aims to examine and analyze the effect of Green Accounting, Exchange Rate, Inflation, Interest Rate, and Foreign Investment on the Financial Performance of renewable energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. This study uses a quantitative approach with secondary data in the form of panel data. Sample selection was conducted using purposive sampling. Data analysis was performed using multiple linear regression with the assistance of statistical software. The results of the simultaneous statistical test prove that all independent variables jointly have a significant effect on financial performance. However, the partial test results (t-test) found that Green Accounting, Inflation, and Foreign Investment have a positive but insignificant effect on Financial Performance. Exchange Rate and Interest Rate have a negative but insignificant effect on Financial Performance. The conclusion of this study indicates that this partial insignificance is due to industry characteristics that require a transition/time lag for ecological investments and foreign capital inflows to impact profitability. In addition, the resilience of management in implementing integrated risk mitigation, such as long-term Power Purchase Agreements (PPA) and access to green financing, is able to operationally cushion macroeconomic shocks. The implication of this study emphasizes the importance of green financing policy support to accelerate the national energy transition.
Co-Authors Ananda Kusuma Hamizan Naufal Bagaskara Prameswari Gentika Rindu Rika Gamayuni Safira Nada Sabila SARING SUHENDRO Tri Joko Prasetyo Usep Syaipudin Vinka Triyuni Sarpta