Article Per Year (5 Year)
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All Journal Jurnal Siasat Bisnis AKRUAL: Jurnal Akuntansi Journal of Economic, Bussines and Accounting (COSTING) Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Jambura Economic Education Journal Jurnal Equity Account : Jurnal Akuntansi, Keuangan dan Perbankan Jurnal Wacana Ekonomi Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Bisnis Mahasiswa Abimanyu: Journal of Community Engagement Jurnal Akuntansi AKUNESA Jurnal Hilirisasi Technology kepada Masyarakat (SITECHMAS) Jurnal Akuntansi Keuangan dan Bisnis Jurnal Aplikasi Perpajakan Majapahit Journal of Islamic Finance dan Management Social Sciences Insights Journal Majapahit Journal of Islamic Finance dan Management Equity Jurnal Publikasi Ekonomi dan Akuntansi Global Economics: International Journal of Economic, Social and Development Sciences
Rendra Arief Hidayat
Accounting Departement, Faculty Of Economics And Business, Universitas Negeri Surabaya
Arts Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Social Sciences Other

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Mapping of Research Themes on Environmental, Social, and Governance (ESG) Using Leximancer Permatasari, Ika; Permatasari, Intan Kurnia; Laksono, Bayu Rama; Putikadea, Insyirah; Hidayat, Rendra Arief
EQUITY Vol 27 No 2 (2024): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v27i2.9249

Abstract

This article presents a study using Leximancer (a text mining tool to visualize themes and concepts in text) to find any themes that still have a great opportunity to be studied further related to ESG. This study used the Scopus database and gathered 159 published articles from 2011 to 2020. The articles were selected based on the analysis of the abstract, the theory used, including the development of hypothesis (if any), and conclusions. Based on the main themes generated by Leximancer software, overall, the ‘social’ theme was the most dominant, while themes such as ‘investor’ and ‘sustainability’ were less dominant. This review reveals that the themes and concepts resulting from Leximancer’s content analysis have not been widely studied in the previous literature. Our study continues the previous literature review with a different scope and method. Leximancer offers a larger list of potentially useful keywords for further analysis and provides a visually appealing display of themes and concepts and their level of importance. The results of this review could be used as a basis for providing academic guidance in future ESG research.   Keywords: Leximancer, ESG, ESG themes, ESG concepts.
Pengaruh Solvabilitas, Kecukupan Modal, Dan Likuiditas Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderasi Rahmasari, Azra Meilana; Hidayat, Rendra Arief
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 5 No. 2 (2025): Mei: Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v5i2.4850

Abstract

This study aims to determine the effect of solvency, capital adequacy, and liquidity on firm value with profitability as a moderating variable. This study uses quantitative methods and documentation techniques. Data processing is carried out using SPSS version 25, while data analysis techniques use multiple linear regression analysis and moderated regression analysis. The sample of this study is a company engaged in the financial sector, banking sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The results of the study indicate that solvency and capital adequacy have a positive effect on firm value, while liquidity has a negative effect on firm value. Profitability can moderate the relationship between solvency, capital adequacy, and liquidity on firm value.
Bitcoin, LQ45 Index, Mutual Fund NAV, and Mining NPM Impact on Gold as Safe Haven Rafael Ivo Jonatan; Rendra Arief Hidayat
Global Economics: International Journal of Economic, Social and Development Sciences Vol. 2 No. 4 (2025): December: Global Economics - International Journal of Economic, Social and Deve
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/globaleconomics.v2i4.405

Abstract

This study analyzes the effect of Bitcoin prices, the LQ45 Index, mutual fund net asset value (NAV), and the net profit margin (NPM) of gold mining companies on the price of gold as a safe haven asset within the context of the Indonesian financial market. Gold is often seen as a safe haven asset that is the primary choice of investors when economic uncertainty increases, but the relationship between gold and various other investment instruments still requires further study. This study uses a multiple linear regression method with a robust standard errors approach to analyze 420 monthly and quarterly data observations during the 2018-2022 period. The results of the study found that the price of Bitcoin and the NPM of gold mining companies had a significant positive influence on the price of gold, while the LQ45 Index had a significant influence effect. Meanwhile, the NAV of mutual funds showed a significant positive influence that was not in line with the initial hypothesis. These findings indicate that gold does not always function absolutely as a safe haven asset, as its role is contextual and still influenced by the dynamics of other investment instruments such as digital assets, stock markets, and mutual funds. The study's results make an important contribution to financial literature by proving that the safe haven characteristics of gold are complex and dynamic, so investors need to consider various factors and market conditions before allocating investments to gold as a hedging strategy in their portfolios.
The Effect of Green Accounting and Sustainability Report Disclosure on Firm Value in the Energy Sector Sari, Mei Fantika; Hidayat, Rendra Arief
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 21 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v21i1.23076

Abstract

This study aims to empirically analyze the effect of green accounting implementation and sustainability report disclosure on firm value, specifically focusing on energy sector entities listed on the Indonesia Stock Exchange (IDX) during the observation period of 2022 to 2024. The quantitative approach was employed by utilizing secondary data extracted from the companies' annual and sustainability reports. The research sample consists of 25 energy sector companies selected through a purposive sampling technique, resulting in 75 data observations over three years. Green accounting measurement is based on the GRI 300 environmental disclosure index, sustainability report disclosure is evaluated using the Sustainability Report Disclosure Index (SRDI), and firm value is projected using Tobin’s Q. The statistical results demonstrate that both green accounting and sustainability report disclosure have a positive and significant effect on firm value, both partially and simultaneously. These findings provide a strategic impact by recommending energy sector companies to substantively implement green accounting practices and transparency in sustainability reporting. This step is essential not only as a manifestation of environmental legitimacy but also as a fundamental strategy to enhance investor confidence and firm value amid the transition to a low-carbon economy.
The Effect Of Good Corporate Governance And Profitability On Company Value In The Property And Real Estate Sector Listed On The Indonesia Stock Exchange In 2020-2023 Wanda Haliza; Rendra Arief Hidayat
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 4 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i4.10636

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Good Corporate Governance (GCG) dan Profitability terhadap Firm Value pada perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI). Nilai perusahaan menjadi indikator penting yang mencerminkan persepsi investor terhadap kinerja dan prospek perusahaan di masa depan. Penelitian ini menggunakan pendekatan kuantitatif dengan desain penelitian kausal. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan tahunan dan laporan keuangan perusahaan periode 2020–2023. Teknik pengambilan sampel menggunakan purposive sampling sehingga diperoleh 26 perusahaan sebagai sampel penelitian dengan total 104 observasi. Analisis data dilakukan menggunakan regresi data panel dengan bantuan aplikasi E-Views 12 melalui pengujian Chow Test, Hausman Test, dan Lagrange Multiplier Test untuk menentukan model terbaik. Hasil penelitian menunjukkan bahwa model Random Effect Model (REM) merupakan model yang paling tepat digunakan. Berdasarkan hasil pengujian regresi menunjukkan bahwa Good Corporate Governance dan Profitability tidak berpengaruh signifikan terhadap Firm Value pada perusahaan sektor properti dan real estate selama periode penelitian. Temuan ini menunjukkan bahwa nilai perusahaan pada sektor tersebut lebih dipengaruhi oleh faktor eksternal seperti kondisi ekonomi makro dan dinamika pasar properti
PENGARUH POPULATION SIZE TERHADAP PENERIMAAN PAJAK DAERAH: ANALISIS DATA PANEL PADA 24 KABUPATEN/KOTA DI SULAWESI SELATAN TAHUN 2020–2024 DALAM PERSPEKTIF FISCAL CAPACITY THEORY Masdar Ryketeng; Rendra Arief Hidayat
Jurnal Aplikasi Perpajakan Vol. 7 No. 1 (2026): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v7i1.551

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh jumlah penduduk terhadap penerimaan pajak daerah pada 24 kabupaten/kota di Sulawesi Selatan periode 2020–2024 dalam perspektif Teori Kapasitas Fiskal. Penelitian menggunakan pendekatan kuantitatif dengan desain eksplanatori dan metode analisis regresi data panel. Data yang digunakan merupakan data sekunder yang diperoleh dari Badan Pusat Statistik (BPS), laporan realisasi APBD, dan dokumen keuangan daerah terkait penerimaan pajak daerah. Variabel penelitian terdiri atas jumlah penduduk sebagai variabel independen dan penerimaan pajak daerah sebagai variabel dependen. Analisis dilakukan menggunakan Common Effect Model dan Fixed Effect Model untuk mengetahui pengaruh jumlah penduduk terhadap penerimaan pajak daerah. Hasil penelitian menunjukkan bahwa pada Common Effect Model, jumlah penduduk berpengaruh positif dan signifikan terhadap penerimaan pajak daerah. Namun pada Fixed Effect Model, pengaruh tersebut menjadi tidak signifikan setelah mempertimbangkan heterogenitas masing-masing daerah. Temuan ini menunjukkan bahwa kapasitas fiskal daerah tidak hanya dipengaruhi oleh jumlah penduduk, tetapi juga oleh karakteristik struktural dan institusional di setiap wilayah. Penelitian ini memberikan kontribusi empiris terhadap pengembangan Teori Kapasitas Fiskal serta memperluas kajian mengenai hubungan faktor demografi dan kapasitas fiskal daerah dalam konteks pemerintah daerah di Indonesia.
Co-Authors Arfiana Dewi Azizah, Yunita Isnani Bayu Rama Laksono Cantika Sari Siregar Dian Anita Nuswantara Eko Prasetyo Elliv Hidayatul Lailiyah Fikron Achmad Al-Fansuri Hariyati Hariyati Hendra Hendra Ika Permatasari Insyirah Putikadea Lorenza, Imah Maulana Masdar Ryketeng Masfufah, Maratul Maulani, Dzikrilla Sarla Maulidyaningtiyas, Maulidyaningtiyas Merlyana Dwinda Yanthi Nerisafitra, Paramitha Permatasari, Intan Kurnia Pujiono Pujiono Purnatasari, Aprelinda Putra, S.E., MSA, Rediyanto Putri, Dewi Diana Rafael Ivo Jonatan Rahmasari, Azra Meilana Rediyanto Putra ROHMAWATI KUSUMANINGTIAS Saputra, Moch. Doni Sari, Mei Fantika Shofiyah, Indah Wanda Haliza