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All Journal Journal of Accounting and Digital Finance Jurnal Bisnis Manajemen dan Akuntansi
Mirah Delima, Zamrud
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

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Analisis faktor-faktor yang mempengaruhi Pendapatan Asli Daerah (PAD) pada kabupaten/ kota Provinsi Jawa Tengah Hidayanti, Rina; Whetyningtyas, Aprilia; Mirah Delima, Zamrud
Journal of Accounting and Digital Finance Vol. 5 No. 3 (2025): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v5i3.2253

Abstract

This study aims to examine the effect of Regional Taxes, Regional Levies, Results of Separated Regional Asset Management, Other Legitimate Regional Income, and Population on Regional Original Income in Regencies/Cities of Central Java Province for the 2018-2023 Period. This study uses quantitative methods and secondary data. The sampling technique uses the census method based on data from the 2018-2023 Budget Realization Report and Information obtained from the Central Statistics Agency (BPS), with a sample size of 210 after analyzing 155 samples for outliers. This research method is multiple linear regression analysis. The results of this study indicate that regional taxes, regional levies, results of separate regional asset management, and other legitimate regional income have a positive effect on regional original income (PAD). In contrast, population negatively affects regional original income (PAD).
Pengaruh Green accounting, Carbon Emissions Disclosure, Profitabilitas, dan Environmental Social Governance (ESG) Disclosure Terhadap Nilai Perusahaan Maulana, Arya; Afifi, Zaenal; Mirah Delima, Zamrud
Jurnal Bisnis Manajemen dan Akuntansi (BISMAK) Vol. 6 No. 02 (2026): Vol 6 No. 2 Tahun 2026
Publisher : Universitas Duta Bangsa Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47701/k06v1d04

Abstract

Penelitian ini bertujuan untuk menguji pengaruh green accounting, carbon emissions disclosure, profitabilitas, dan Environmental Social Governance (ESG) disclosure terhadap nilai perusahaan. Data penelitian yang digunakan adalah data sekunder berupa laporan tahunan dan laporan keberlanjutan perusahaan sektor basic materials yang terdaftar di Bursa Efek Indonesia periode 2021-2024. Metode pengambilan sampel yang digunakan adalah metode purposive sampling. Banyaknya sampel yang digunakan adalah 16 perusahaan. Metode analisis yang digunakan adalah analisis regresi data panel. Hasil penelitian ini menunjukkan bahwa green accounting, profitabilitas, dan ESG disclosure tidak berpengaruh terhadap nilai perusahan, sedangkan carbon emissions disclosure berpengaruh negatif terhadap nilai perusahaan.   This study aims to examine the effect of green accounting, carbon emissions disclosure, profitabilitas, and Environmental Social Governance (ESG) disclosure on firm value. The research data consist of secondary data obtained from the annual reports and sustainability reports of basic materials sector companies listed on the Indonesia Stock Exchange for the period 2021–2024. The purposive sampling method was used to select the sample, resulting in a total of 16 companies. The analysis was conducted using panel data regression. The results indicate that green accounting, profitabilitas, and ESG disclosure have no significant effect on firm value, whereas carbon emissions disclosure has a negative impact on firm value.
Co-Authors Afifi, Zaenal Aprilia Whetyningtyas Arya Maulana, Arya Hidayanti, Rina