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All Journal Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Journal of Accounting Auditing and Business Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Jurnalku
Rachmadhika, Hendra Arie
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Economics, Econometrics & Finance Social Sciences

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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.
Investasi Hijau yang Menjembatani Dunia: Sukuk Hijau Diaspora Rachmadhika, Hendra Arie
Jurnalku Vol 4 No 3 (2024)
Publisher : PT Wim Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jurnalku.v4i3.1058

Abstract

Perubahan iklim menjadi isu global mendesak dengan dampak yang signifikan seperti kenaikan permukaan laut dan cuaca ekstrem, mempengaruhi negara-negara termasuk Indonesia. Perubahan ini terutama disebabkan oleh aktivitas manusia yang meningkatkan konsentrasi gas rumah kaca (GRK) di atmosfer. Perlu dana yang tidak sedikit dalam mengatasi perubahan iklim ini dan membutuhkan sumber pembiayaan kreatif selain dari APBN. Penelitian ini bertujuan me-review salah satu potensi sumber pembiayaan infrastruktur hijau yaitu Green Sukuk untuk diaspora. Penelitian ini menggunakan metode kualitatif scooping review dalam mencari pelluang dan tantangan dalam pembuatan instrumen tersebut. Makalah ini menyajikan bahwa diaspora Green Sukuk ini memiliki potensi untuk menambah pembiayaan dikarenakan kekuatannya untuk menarik dana lewat diaspora berdasarkan peningkatan minat terhadap investasi berkelanjutan dan patriotisme dari diaspora menjadi faktor pendorong utama. Namun, penerbitan sukuk menghadapi tantangan seperti regulasi yang tidak konsisten, keterbatasan infrastruktur pasar, dan kurangnya pemahaman masyarakat. Edukasi dan sosialisasi mengenai sukuk perlu ditingkatkan untuk menarik lebih banyak investor. Upaya global dan kolaborasi lintas sektor diperlukan untuk mengatasi hambatan ini dan memaksimalkan potensi sukuk dalam mendanai proyek-proyek berkelanjutan.
The impact of carbon disclosure on firm value: Examining the role of institutional ownership in the energy sector Rachmadhika, Hendra Arie; Firmansyah, Amrie
Journal of Accounting Auditing and Business Vol 8, No 1 (2025): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v8i1.58875

Abstract

This study examines the influence of carbon disclosure on firm value with institutional ownership as a moderator in energy sector companies listed on the Indonesia Stock Exchange during 2019-2022. Carbon disclosure is measured using the disclosure scale developed by Bae Choi et al. (2013a), the percentage of institutional ownership in the company to calculate institutional ownership, and Tobin's Q to calculate firm value. This study uses data from energy sector companies listed on the Indonesia Stock Exchange for the observation period of 2019-2022, with a total of 80 observations through purposive sampling. The results show that carbon disclosure has a negative effect on firm value. However, institutional ownership weakens the negative influence of carbon disclosure on firm value. The results of this study can provide insights into the factors that can increase firm value for investors. This study is expected to provide a perspective for investors to make investment decisions in the capital market by looking at information related to carbon disclosure conducted by companies.
Apakah Koneksi Politik Penting? Peran Penyertaan Modal Negara dan Kinerja BUMN terhadap Penerimaan Negara Bukan Pajak Rachmadhika, Hendra Arie; Solikin, Akhmad Solikin
SUBSTANSI Vol 9 No 1 (2025): JURNAL SUBSTANSI
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35837/subs.v9i1.3282

Abstract

Research objective: This study analyzes the impact of State Capital Participation (PMN) and financial performance of State-Owned Enterprises (SOEs) on Non-Tax State Revenue (PNBP), with political connections as a moderating factor. Method: Using a quantitative approach and multiple regression analysis on 300 observations from 2014–2023 Central Government Financial Reports and public data.Research findings: This research finds that PMN negatively affects PNBP. In contrast, financial performance positively influences PNBP. Interestingly, political connections reduce the negative effect of PMN on PNBP, but they do not alter the relationship between financial performance and PNBP. around the dynamics of PMN, SOE financial performance, and political influence, offering practical value for policymakers, SOE management, and investors in formulating financial strategies and optimizing state revenues.
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.
Menuju Skema Vacant Property Tax (VPT) Yang Efektif: Studi Komparatif Dan Implikasinya Di Indonesia Rahmawati, Anisa; Rachmadhika, Hendra Arie; Raainaa, Nural Achmad; Saud, Yehezkiel Victor
Jurnalku Vol 4 No 3 (2024)
Publisher : PT Wim Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jurnalku.v4i3.861

Abstract

Penelitian ini bertujuan untuk mengetahui skema terbaik apabila Vacant Property Tax (VPT) diimplementasikan di Indonesia. Penelitian ini berkaca pada penelitian - penelitian sebelumnya baik dari Indonesia maupun penerapan pada negara lain VPT memiliki implikasi positif dan implikasi negatif, sehingga pada penelitian ini penulis juga akan menganalisis implikasi implikasi tersebut dan menawarkan solusi untuk pemajakan yang efektif dan adil. Penelitian ini menggunakan metode kualitatif dalam membahas topik yang menjadi tujuan penelitian ini. Metode kualitatif dalam penelitian ini dilakukan dengan mengumpulkan berbagai literatur mulai dari buku, artikel, berita, dan sumber lain yang relevan dengan topik yang dibahas. Literatur yang dikumpulkan juga memuat contoh negara yang menerapkan Pajak Properti Kosong (VPT). Hasil penelitian ini berupa subjek, objek, tarif, hingga skema penerapan VPT serta implikasi positif dan negatif penerapan VPT di Indonesia. Penelitian ini memberikan kontribusi baru dengan mengkaji potensi Vacant Property Tax dalam mengatasi backlog perumahan dan menurunkan harga rumah di Indonesia. Skema penerapan Vacant Property Tax yang dirumuskan dalam penelitian ini dapat menjadi acuan yang bisa dipertimbangkan bagi otoritas pajak Indonesia (Direktorat Jenderal Pajak) dalam merumuskan kebijakan yang tepat dan efektif.
Co-Authors Amrie Firmansyah Anisa Rahmawati Raainaa, Nural Achmad Rakasiwi, Devina Aurellia Santoso, Agnes Novita Mega Putri Saud, Yehezkiel Victor Solikin, Akhmad Solikin