Article Per Year (5 Year)
p-Index From 2020 - 2025
0.702
P-Index
This Author published in this journals
All Journal Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Educoretax
Santoso, Agnes Novita Mega Putri
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
PROFITABILITY, LEVERAGE, CARBON EMISSION DISCLOSURE: THE MODERATING ROLE OF PROFIT GROWTH Santoso, Agnes Novita Mega Putri; Rakasiwi, Devina Aurellia; Rachmadhika, Hendra Arie; Firmansyah, Amrie
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 6 No 2 (2024): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v6i2.2106

Abstract

This research examines the relationship between leverage, profitability, and carbon disclosure in the Indonesia Stock Exchange (IDX) energy industry from 2019 to 2022. As a moderator, this study also examines how profit growth affects the relationship between the three variables. Panel data multiple linear regression analysis served as the method of hypothesis testing. This study analyzes data on energy sector businesses listed on the Indonesia Stock Exchange during 2019–2022, totaling 84 observation periods. The results showed how profitability and leverage significantly negatively impacted carbon disclosure. Profit growth highlights how negatively profitability affects carbon disclosure. However, the relationship between leverage and carbon emission disclosure remains despite revenue increases. The findings provide important insights into the disclosure practices of the energy sector concerning carbon emissions and their impact on environmental sustainability. Based on the study's findings, businesses and pertinent parties should be able to develop policies that support the transition to a more sustainable energy industry.
STRATEGI PENGHINDARAN PAJAK: DAMPAKNYA TERHADAP BIAYA UTANG DAN IMPLIKASI AUDIT Firmansyah, Amrie; Santoso, Agnes Novita Mega Putri
SUBSTANSI Vol 8 No 2 (2024): JURNAL SUBSTANSI
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35837/subs.v8i2.3130

Abstract

This study aims to analyze the effect of tax avoidance on the cost of debt and the moderating role of audit quality in this relationship for manufacturing companies listed on the Indonesia Stock Exchange during the 2019–2022 period. The sample consisted of 22 manufacturing companies selected using purposive sampling, resulting in a total of 66 observations over three years of observation. This research employs a quantitative approach using secondary data from the companies' financial statements, analyzed with multiple linear regression. Tax avoidance was measured using the Effective Tax Rate (ETR) proxy multiplied by -1, while audit quality was measured based on whether the financial statements were audited by Big Four Public Accounting Firms. The results show that tax avoidance has a significant negative effect on the cost of debt, indicating that tax avoidance strategies can help companies reduce their cost of debt. However, audit quality does not moderate the relationship between tax avoidance and the cost of debt. These findings contribute to the financial accounting literature by highlighting the role of tax management in mitigating debt costs while providing recommendations to regulators to improve regulations related to tax avoidance and debt cost transparency.
PROFITABILITY, LEVERAGE, CARBON EMISSION DISCLOSURE: THE MODERATING ROLE OF PROFIT GROWTH Santoso, Agnes Novita Mega Putri; Rakasiwi, Devina Aurellia; Rachmadhika, Hendra Arie; Firmansyah, Amrie
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 6 No. 2 (2024): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v6i2.2106

Abstract

This research examines the relationship between leverage, profitability, and carbon disclosure in the Indonesia Stock Exchange (IDX) energy industry from 2019 to 2022. As a moderator, this study also examines how profit growth affects the relationship between the three variables. Panel data multiple linear regression analysis served as the method of hypothesis testing. This study analyzes data on energy sector businesses listed on the Indonesia Stock Exchange during 2019–2022, totaling 84 observation periods. The results showed how profitability and leverage significantly negatively impacted carbon disclosure. Profit growth highlights how negatively profitability affects carbon disclosure. However, the relationship between leverage and carbon emission disclosure remains despite revenue increases. The findings provide important insights into the disclosure practices of the energy sector concerning carbon emissions and their impact on environmental sustainability. Based on the study's findings, businesses and pertinent parties should be able to develop policies that support the transition to a more sustainable energy industry.
Mapping the implementation of carbon tax in Indonesia: Literature review and optimisation strategies Rexipal, Dewangga; Santoso, Agnes Novita Mega Putri; Ramadhan, Ammar; Maulana, Ridho
Educoretax Vol 4 No 10 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i10.1153

Abstract

This research aims to map out how to achieve optimisation of carbon tax implementation in Indonesia based on the framework of carbon tax implementation in developing countries. The research is conducted through a literature study, by reviewing theories and findings from other researchers related to carbon tax implementation, application, positive impacts, and negative impacts. The study highlights the importance of establishing an effective carbon tax policy to reduce emissions and combat climate change, while also considering the challenges of limited data and capacity, social impacts, and coordination between ministries. This study also discusses the current condition of carbon tax implementation in Indonesia and discusses policy recommendations for optimal implementation. The results show that the current condition implementation carbon tax in Indonesia still has many things that need to be considered so that it can be optimised. This research is expected to contribute to the literature on carbon tax implementation in Indonesia and provide considerations for the Ministry of Finance in formulating carbon tax implementation policies.
Co-Authors Amrie Firmansyah Rachmadhika, Hendra Arie Rakasiwi, Devina Aurellia Ramadhan, Ammar Rexipal, Dewangga Ridho Maulana