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All Journal Jurnal Akuntansi dan Keuangan Accounting Student Series on Emerging Trends
Andi Muhammad Fuad Ramadhan Basru
Universitas Halu Oleo
Economics, Econometrics & Finance

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ANALISIS POTENSI PAJAK KARBON PADA KENDARAAN BERMOTOR DI KOTA KENDARI Si Made Ngurah Purnaman; Andi Muhammad Fuad Ramadhan Basru; Nurul Ittaqullah; Unika Oktaviani Damau
Jurnal Akuntansi dan Keuangan Vol 9 No 2 (2024): Oktober
Publisher : Jurusan Akuntansi FEB UHO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33772/jakuho.v9i2.179

Abstract

Pajak karbon adalah kebijakan untuk mengurangi emisi gas rumah kaca dengan menaikkan biaya penggunaan bahan bakar fosil. Penelitian ini bertujuan menganalisis potensi penerapan pajak karbon pada kendaraan bermotor di Kota Kendari untuk menurunkan emisi karbon sekaligus mendorong penggunaan kendaraan ramah lingkungan. Data dari Badan Pusat Statistik Sultra menunjukkan bahwa jumlah kendaraan bermotor di Kendari meningkat 54% dari 2019 hingga 2021. Beberapa penelitian menunjukkan efektivitas pajak karbon. Contohnya, Lin & Li (2011) menemukan pajak karbon menekan pertumbuhan emisi CO2 di Eropa, sementara Bruvoll & Larsen (2004) mencatat penurunan emisi 2,3% di Norwegia dengan tarif pajak tinggi. Penerapan pajak emisi di Kendari dapat menjadi solusi mendorong penggunaan kendaraan lebih efisien dan bersih. Dengan demikian, penelitian ini diharapkan membantu merumuskan kebijakan fiskal yang efektif untuk menurunkan emisi karbon dari sektor transportasi di Kendari.
PENGARUH NON PERFORMING LOAN  DAN LOAN TO DEPOSIT RATIO TERHADAP HARGA SAHAM PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Alya Putri; Emillia Nurdin; Andi Muhammad Fuad Ramadhan Basru
Accounting Student Series on Emerging Trends Vol. 1 No. 01 (2026)
Publisher : Jurusan Akuntansi, Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66896/asset.1.01.2026.7

Abstract

This  study  aims  to  analyze  the  effect  of  Non-Performing  Loan  (NPL) and Loan to Deposit Ratio (LDR) on stock prices of banking companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Stock prices  are  viewed  as  a  reflection  of  investors’  perceptions  of  company performance and risk; therefore, financial ratios that represent asset quality and  bank  liquidity  become  important  information  in  investment  decision- making. This study employs a quantitative approach using secondary data in the form of annual financial statements and stock prices on the publication date of the annual reports. The research sample consists of 19 banking companies with  a  total  of  57  observations,  selected  using  purposive  sampling.  Data analysis  is  conducted  using  panel  data  regression,  with  the  best  estimation model  determined  through  the  Chow  test,  Hausman  test,  and  Lagrange Multiplier test, resulting in the Random Effect Model as the most appropriate estimation model. The results indicate that, Non-Performing Loan (NPL) has a  negative  effect  on  stock  prices,  suggesting  that  an  increase  in  credit  risk reduces investor confidence. Meanwhile, Loan to Deposit Ratio (LDR) has no effect on stock prices, indicating that bank liquidity levels are not necessarily a  primary  consideration  for  investors  in  evaluating  banking  stocks  These findings support signaling theory, in which information related to credit risk is more strongly responded to by the market than liquidity indicators. This study is  expected  to  serve  as  a  reference  for  investors,  bank  management,  and regulators in understanding the factors influencing stock price movements in the banking sector. 
Co-Authors Alya Putri Emillia Nurdin Nurul Ittaqullah Si Made Ngurah Purnaman Unika Oktaviani Damau