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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana E-JURNAL AKUNTANSI
I Wayan Gde Wahyu Purna Anggara
Fakultas Ekonomi Dan Bisnis Universitas Udayana
Economics, Econometrics & Finance Education

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Market Reaction to the Implementation of Coal Royalty Tariff Policy in Indonesia I Wayan Gde Wahyu Purna Anggara; Ni Made Puji Andari
E-Jurnal Akuntansi Vol 33 No 9 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i09.p10

Abstract

The impact of government regulation on the mining industry is captivating to explore, specifically the newly reformed Coal Royalty Tariff. This present research captures the market's response to two tariff policy reforms, namely the Indonesian Government Regulation Number 25 of 2021 and Government Regulation Number 15 of 2022 building upon the semi-strong form market efficiency. T-Test analysis is used to test the hypothesis in which the abnormal returns from sample companies in the mining sector on the Indonesia Stock Exchange surround the enactment of government regulations. There is no abnormal return that occurred around the enactment of Government Regulation Number 25 of 2021, while the enactment of Government Regulation Number 15 of 2022 do generate abnormal return. Results imply a solid relationship between changes in risk and the investors’ expected future profitability as investors’ expectations are depicted in the stock price movements. This concludes that uncertainty following changes in government regulation constitutes an additional premium required by the investors. Our findings provide empirical evidence to the literature of semi-strong form market efficiency hypothesis (EMH) displaying that the market response to the implementation of changes in policies, especially the government should give proper attention to the issue of determining tariffs and investors should evaluate their required premium based on the impact of tariff changes. Keywords: Stock Price, Coal Mining, Government Policies, Royalty Rate
Pengaruh Penerapan Prinsip-Prinsip Good Corporate Governance pada Kinerja Bank Perkreditan Rakyat di Kabupaten Badung I Wayan Sukardika; I Wayan Gde Wahyu Purna Anggara; I Made Andika Pradnyana Wistawan
E-Jurnal Akuntansi Vol 30 No 8 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i08.p10

Abstract

Transparency, accountability, responsibility, independence and fairness are basic principles in implementing GCG. This study used a survey method with a questionnaire technique that was distributed to 37 BPRs. The sample used was 74 and each of them was taken two respondents from each BPR in the financial section and in the general section in Badung Regency. Determination of the sample using purposive sampling method. The analysis technique used is a simple linear regression analysis using SPSS. This study shows the results that the application of the principles of good corporate governance which includes transparency, accountability, responsibility, independence and fairness has a positive effect on the performance of Rural Credit Banks in Badung Regency. Keywords: Good Corporate Governance; Balanced Scorecard; The Performance.
Co-Authors Anak Agung Gde Putu Widanaputra Anak Agung Ngurah Agung Kresnandra Anak Agung Ngurah Agung Kresnandra Anak Agung Ngurah Bagus Dwirandra I Komang Gede Surya Andriana I Nyoman Gede Suwantara I Nyoman Wijana Asmara Putra I Wayan Sukardika Kadek Ayu Esa Pratiwi Ketut Bintang Maharani Ni Made Puji Andari