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All Journal Scripta Economica: Journal of Economics, Management, and Accounting MUARA EKONOMI : Jurnal Ilmiah Ilmu Ekonomi, Manajemen & Bisnis Optimal: Jurnal Ekonomi dan Manajemen
Chava Annastasia Candra
Universitas 17 Agustus 1945 Surabaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Penggunaan BBM, Efisiensi Energi, dan Green Manufacturing terhadap Emisi Karbon PT Astra International Tbk Chava Annastasia Candra; Hwihanus Hwihanus
MUARA EKONOMI : Jurnal Ilmiah Ilmu Ekonomi, Manajemen & Bisnis Vol. 1 No. 4 (2025): Oktober : Jurnal Ilmiah Ilmu Ekonomi, Manajemen & Bisnis
Publisher : CV Muara Edukasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64365/muanomi.v1i4.141

Abstract

Industri manufaktur otomotif merupakan sektor dengan tingkat konsumsi energi berbasis bahan bakar minyak (BBM) yang tinggi sehingga berpotensi menghasilkan emisi karbon dalam jumlah besar. PT Astra International Tbk sebagai perusahaan otomotif terbesar di Indonesia memiliki skala operasional yang luas, sehingga pengelolaan energi dan pengendalian emisi karbon menjadi aspek penting dalam mendukung keberlanjutan perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh jenis BBM, volume penggunaan BBM, efisiensi energi, dan kebijakan green manufacturing terhadap emisi karbon pada PT Astra International Tbk. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keberlanjutan, laporan pengelolaan energi, dan data konsumsi BBM unit-unit manufaktur Astra Group periode 2020–2024. Penentuan sampel dilakukan dengan teknik purposive sampling berdasarkan kelengkapan data. Analisis data dilakukan menggunakan metode Partial Least Squares–Structural Equation Modeling (PLS-SEM) dengan bantuan perangkat lunak SmartPLS. Hasil penelitian menunjukkan bahwa volume penggunaan BBM berpengaruh positif dan signifikan terhadap emisi karbon, sedangkan jenis BBM, efisiensi energi, dan kebijakan green manufacturing tidak berpengaruh signifikan secara statistik. Temuan ini mengindikasikan bahwa pengendalian volume konsumsi BBM merupakan faktor kunci dalam upaya penurunan emisi karbon pada industri manufaktur otomotif, serta memberikan implikasi praktis bagi manajemen perusahaan dan pembuat kebijakan dalam merumuskan strategi pengelolaan energi yang berkelanjutan.
Pengaruh Integrated Reporting Quality, Capital Structure, dan Profitability terhadap Firm Value dengan Financial Transparency sebagai Variabel Mediasi Pada Perusahaan Properti yang Terdaftar pada BEI Tahun 2020-2024 Naila Syifa Azahra; Olivia Lovina Hermanto; Sinta Tri Hapsari; Chava Annastasia Candra; Maria Yovita R.Pandin
Journal of Economics, Management, and Accounting Vol 2 No 1 (2026): July: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/s1maq877

Abstract

This study aims to examine the effect of Integrated Reporting Quality (IRQ), capital structure, and profitability on firm value, with Financial Transparency as a mediating variable in property companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The study employs panel data from five selected firms (SMRA, APLN, CTRA, ASRI, and LPCK), resulting in 25 observations. Data analysis is conducted using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The direct effect results indicate that capital structure has a negative and significant effect on firm value (β = −0.262; t = 2.891; p = 0.004), while IRQ (β = 0.126; p = 0.424) and profitability (β = 0.165; p = 0.261) show no significant effect. Financial Transparency has a negative and significant effect on firm value (β = −0.651; t = 12.087; p < 0.001) but does not mediate the relationships, as all indirect effects include zero in their confidence intervals. The model explains 52.5% of variance (R² = 0.525), indicating moderate explanatory power.
Dampak Tingkat Pengembalian yang Diharapkan, Kebijakan Dividen, dan Risiko Sistematis terhadap Biaya Modal pada Perusahaan Sektor Manufaktur Olivia Lovina Hermanto; Trifena Hanayomi Sutanto; Naila Syifa Azahra; Chava Annastasia Candra; Maria Yovita R. Pandin
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 5 No. 3 (2025): Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v5i3.6727

Abstract

This study focuses on analyzing the cost of capital as a key element in financial decision-making within manufacturing companies in Indonesia. The main objective is to assess the impact of expected return, dividend policy, and systematic risk on the cost of capital, both simultaneously and partially. A quantitative approach was employed using multiple linear regression analysis, with secondary data collected from annual financial reports and market information spanning the years 2020 to 2024. The findings reveal that jointly, the three independent variables significantly influence the cost of capital. However, on a partial basis, only the expected return variable shows a statistically significant and positive effect. In contrast, dividend policy and systematic risk do not exhibit significant influence, and their directional relationships contradict the initial hypotheses. These results suggest that investors’ return expectations play a crucial role in shaping a company’s capital structure, while the effects of dividend policy and systematic risk require further investigation due to their inconsistent outcomes. This study offers practical insights for corporate management and policymakers in formulating effective financing strategies that are responsive to dynamic market conditions.
Co-Authors - Hwihanus Maria Yovita R. Pandin Maria Yovita R.Pandin Naila Syifa Azahra Olivia Lovina Hermanto Sinta Tri Hapsari Trifena Hanayomi Sutanto