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All Journal Jurnal Akuntansi dan Pajak Owner : Riset dan Jurnal Akuntansi
Rafiudin, Mohammad Mirza
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

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Analisis Kepatuhan Asersi Partai Politik X terkait Laporan Penerimaan dan Pengeluaran Dana Kampanye atas Audit Laporan Dana Kampanye Pemilu Legislatif 2024 (Studi Kasus pada KAP LMR) Rafiudin, Mohammad Mirza; Hidajat, Sjarief
Jurnal Akuntansi dan Pajak Vol. 25 No. 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

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Abstract

The purpose of this study is to analyze the compliance of assertions from Political Party X related to the Campaign Fund Receipt and Expenditure Report on the audit of the 2024 legislative election campaign fund report conducted by KAP Luthfi Muhammad & Rekan. The research methodology used is a qualitative approach, utilizing primary data collected through interview procedures and secondary data obtained through documentation techniques. The scope of this research focuses on analyzing the compliance of assertions in the Campaign Fund Receipt and Expenditure Report (LPPDK) with campaign finance regulations, namely Peraturan KPU No. 18 Tahun 2023. The results of this study indicate that, of the 8 assertions contained in the LPPDK, assertion 1 regarding the content of LPPDK information is the assertion with the highest percentage violated by 7 districts/cities from Political Party X, which is 23% and there is 1 district/city that does not report LPPDK so that it is declared non-compliant with all LPPDK assertions. Then, the assertions with the lowest percentage that were violated by the district/city of Political Party X were assertion 6 regarding the limitation/suitability of donations and assertion 7 regarding prohibited donations.
Determinan Carbon Emission Disclosure pada Perusahaan Sektor Consumer Non-Cyclical Tahun 2020-2023 Rafiudin, Mohammad Mirza; Munari, Munari
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 3 (2025): Research Articles July 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i3.2714

Abstract

The industrial sector, particularly the non-cyclical consumer sector, is a significant contributor to greenhouse gas emissions. As a result, it is expected to take an active role in efforts to combat climate change. This study aims to analyze the influence of environmental performance, earnings growth, firm size, and profitability on carbon emissions disclosure (CED). The research focused on 125 non-cyclical consumer companies listed on the Indonesia Stock Exchange (IDX) between 2020 and 2023. Using purposive sampling, 35 companies were selected as the sample, yielding 140 observation units. This quantitative study utilized secondary data obtained from company annual reports and sustainability reports. Panel data regression analysis was applied, with the random effects model identified as the most suitable. The F-test results indicate that the regression model is appropriate and can collectively explain variations in CED. Meanwhile, partial test results reveal that earnings growth has no significant impact on CED, while profitability, firm size, and environmental performance do have a significant effect.
Co-Authors Hidajat, Sjarief Munari Munari