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All Journal Record and Library Journal Journal of Applied Engineering and Technological Science (JAETS) International Journal of Economics Development Research (IJEDR) INVEST : Jurnal Inovasi Bisnis dan Akuntansi Journal of Applied Business and Technology International Journal of Information System and Innovation Management Research in Accounting Journal
Abdullah, Siti Intan Nurdiana Wong
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Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Industrial & Manufacturing Engineering Library & Information Science Social Sciences

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Journal : Research in Accounting Journal

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The Influence of Tax, Institutional Ownership, and Profitability on Dividend Policy Akhdan, Akhdan; Abdullah, Siti Intan Nurdiana Wong; Purwati, Astri Ayu
Research in Accounting Journal (RAJ) Vol. 5 No. 2 (2024): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v5i2.7650

Abstract

This study investigates the impact of profitability, institutional ownership, and dividend policy on the firm value of Indonesian companies listed on the Indonesia Stock Exchange (IDX). Using a sample of companies from the manufacturing sector, the research examines how these financial variables influence the market value of firms. The study also explores the moderating role of tax planning and the relationship between dividend policies and firm profitability. The results indicate that profitability and institutional ownership have a significant positive effect on firm value, while dividend policy plays a crucial moderating role in enhancing firm value. Tax planning is also found to have a positive moderating effect on the relationship between profitability and firm value. These findings highlight the importance of maintaining a balance between profit distribution and retaining earnings for corporate growth. The study contributes to the broader understanding of corporate finance strategies, especially in emerging markets like Indonesia.
Carbon Accounting and Climate Risk Reporting: A Comprehensive Bibliometric Review Abduh, Arridho; Hamzah, Muhammad Luthfi; Rusilawati, Ermina; Abdullah, Siti Intan Nurdiana Wong
Research in Accounting Journal (RAJ) Vol. 6 No. 2 (2025): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v6i2.10494

Abstract

The increasing urgency of climate change mitigation has significantly elevated the importance of carbon accounting and climate risk reporting in both academic research and corporate practice. This study presents a comprehensive bibliometric review of scholarly publications on carbon accounting and climate risk reporting to map the intellectual structure, thematic evolution, and emerging research trends in the field. Using data extracted from the Scopus database, this review analyzes publications over the period 2000–2024. Bibliometric techniques, including performance analysis and science mapping (co-authorship, co-citation, and keyword co-occurrence analysis), are employed to identify influential authors, journals, institutions, and countries, as well as dominant and emerging research themes. The findings reveal a substantial growth in publications after the Paris Agreement (2015), reflecting increased global attention to climate-related financial disclosure, carbon assurance, ESG reporting, and sustainability governance. The intellectual structure of the field is primarily clustered around four major themes: (1) carbon disclosure and reporting quality, (2) assurance and verification mechanisms, (3) carbon management and performance measurement, and (4) climate risk, financial stability, and regulatory frameworks. Recent studies increasingly integrate climate risk reporting with financial performance, investor perception, and sustainable finance. This review contributes by providing a structured synthesis of the literature, highlighting research gaps, and proposing a future research agenda, particularly in relation to mandatory disclosure regimes, digitalization in carbon accounting, and the harmonization of global reporting standards. The results offer valuable insights for academics, policymakers, regulators, and practitioners seeking to enhance transparency, accountability, and decision-usefulness in climate-related financial reporting.
Co-Authors Abduh, Arridho Abdullah, Mohd Hafizuddin Syah Bangaan Adolf Z. D. Siahay Agustinus Salle, Agustinus Ahmed, Saif Ajeng Rachma Pertiwi, Ajeng Rachma Akhdan, Akhdan Albahi, Muhammad Alimin, Erina Amaliyah, Amaliyah Aprih Santoso Asha’ari, Maryam Jamilah Deli, Mazzlida Mat Djunaidi, Firman Gazali Dwi, Septy Rahma Eka Lestari Hafqi Putri Erindah Dimisyqiyani Ginting, Yanti Mayasari Habillah, Janatri Hamzah, Muhammad Luthfi Hamzah, Zulfadli Jamil, Poppy Camenia Jamil, ‘Ainul Huda Kurniawan, Eka Kurniawan, Hendrya Lesmita, Febria Purwati, Astri Ayu Rauf, Ummu Ajirah Rauf Rusilawati, Ermina Sahlimar, Nadiya Sahwa Sattar Sattar, Sattar Sitompul, Silvia Sari Sobirov, Bobur Susilowati, Teti SUZANA, SUZANA Teddy Chandra Yulyanti, Sinta