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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi & Auditing Indonesia Jurnal Paradigma Ekonomika Laa Maisyir Jurnal Ekonomi Islam JURNAL MANAJEMEN MOTIVASI Jurnal Akuntansi Aktual International Research Journal of Business Studies (E-Journal) Jurnal Riset Akuntansi dan Keuangan Journal of Economic, Bussines and Accounting (COSTING) Banque Syar'i : Jurnal llmiah Perbankan Syariah Jurnal Pendidikan Akuntansi dan Keuangan Aptisi Transactions on Technopreneurship (ATT) Jurnal Akuntansi dan Bisnis Journal of Accounting Auditing and Business JAF- Journal of Accounting and Finance Proceeding of National Conference on Accounting & Finance Jurnal Manajemen Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Quantitative Economics and Management Studies Jurnal Akuntansi dan Keuangan Media Riset Akuntansi Auditing & Informasi Journal of Islamic Economics Lariba Neraca Manajemen, Akuntansi, dan Ekonomi International Research Journal of Business Studies Jurnal Akuntansi Keuangan Dan Perpajakan Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Dini Rosdini
Department Of Accounting, Faculty Of Economics And Business, Padjadjaran University
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Mathematics Social Sciences

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Mekanisme Pengenaan Sanksi Emiten, Perusahaan Publik, dan Profesi Penunjang Pasar Modal Sebagai Implementasi Good Corporate Govenance (Studi Kasus pada Kantor OJK Pusat) Dhimas Mohammad Kautsar; Dini Rosdini
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 1 (2025): Juni
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i1.466

Abstract

The growth of investors in Indonesia during the 2020–2024 period shows a positive trend, yet it is not matched by adequate investment literacy, creating potential for misuse by financial service providers, issuers, public companies, and capital market supporting professionals through information violations. This study examines the role of the Financial Services Authority in enforcing Good Corporate Governance through administrative sanctions to maintain capital market stability. Using a qualitative method with a desk research approach and secondary data analysis (OJK regulations, company public reports, and written confirmations requested from OJK), as well as case studies of companies across various industries, the research reveals that OJK's progressive sanctions (from warnings to license revocations) are not yet fully effective. Technical constraints in the XBRL system, low literacy among new issuers, and inconsistencies in the sanctions database are among the inhibiting factors. Violations such as insider trading and delayed disclosure of information not only damage issuers' reputations (e.g., billions of rupiah in fines for PT X) but also threaten investor confidence. This study recommends integrating an automated warning system, enhancing OJK-BEI collaboration in risk-based technical training, and strengthening Internal Control Units (SPI) to mitigate asymmetric information. The research emphasizes that holistic enforcement of sanctions not only protects novice investors but also serves as a foundation for the macroeconomic stability of Indonesia's capital market.
RISIKO KARBON DAN BIAYA EKUITAS: APAKAH TATA KELOLA PERUSAHAAN BERPERAN? Denisa Nasywa Inaya; Dini Rosdini
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 4 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/rd62tn68

Abstract

This study aims to examine the effect of carbon intensity on the cost of equity with corporate governance as a moderating variable in companies listed on the Indonesia Stock Exchange during 2023–2025. The sample in this study was obtained using a purposive sampling method, and the analysis technique applied is panel data regression, which includes descriptive statistics, model selection tests, classical assumption tests, and hypothesis testing. The data used is an unbalanced panel with a total of 320 observations from 109 companies. The results show that carbon intensity has a positive and significant effect on the cost of equity, while corporate governance, both directly and as a moderating variable, has no significant effect on the cost of equity or on the relationship between carbon intensity and the cost of equity. Regarding the control variables, ROA has a significant negative effect, leverage has no significant effect, and firm size has a significant positive effect on the cost of equity. Simultaneously, all independent and control variables have a significant effect on the cost of equity.
Co-Authors Abd. Akram H Aria Farah Mita Aulia, Azwani Avianti, Ilya Azkia, Syarifah Nailul Bayu Ramadhan Cahya Irawady Citra Sukmadilaga Denisa Nasywa Inaya Dhani Heryanto Soegieharto Dhimas Mohammad Kautsar Dhimas Mohammad Kautsar Dyah Setyaningrum Ersa Tri Wahyuni Faoziah Ulfah Fatmawati Firdaus, Matteo Ghani, Erlane K. Hamzah Ritchi Harsono, Khaerunisa Husna, Tsabita Pharama Indri Yuliafitri Indri Yuliafitri Kasriani Kasriani Khalifah Syafitri Melinda Rahman Muhammad Luthfi Nurhadi Nanny Dewi Tanzil Nautika*, Rahardi Gita Nautika, Rahardi Gita Novy Fajriati Prima Yusi Sari Primadiva, Parassela Pangestu Primayudia, Doddy Putra, Rheza Chandra Rahardi Gita Nautika Ramadhan, Bayu Rheza Chandra Putra Runita Arum Kanti Setyawan, Wisnu Shafira Hanum Putri Jauhari Sri Mulyani Tetet Fitrijanti Tettet Fitrijanti Yuli Ariyadi