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COUNT: Journal of Accounting, Business and Management
Published by CV Fahr Publishing
ISSN : -     EISSN : 30266130     DOI : https://doi.org/10.61677/count.vi.8
Core Subject : Economy,
Economics, Econometrics & Finance
Marketing Management Finance Management Strategic Management Operation Management Human Resource Management E-business Knowledge Management Corporate Governance Management Information System International Business Business Ethics and Sustainability Entrepreneurship Islamic management Islamic Banking Islamic Marketing Islamic Human Resources Islamic Finance
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 62 Documents
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MARKET RESPONSE DICHOTOMY: HOW CARBON DISCLOSURE SHAPES THE COST OF CAPITAL IN ENERGY AND BASIC MATERIALS SECTORS Dwiyanjana Santyo Nugroho; Fadhla Khanifa
Count : Journal of Accounting, Business and Management Vol. 4 No. 1 (2026): July: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v4i1.952

Abstract

Environmental degradation from industrial activities has led to a significant increase in CO2 emissions, prompting stakeholders to demand higher corporate environmental commitment. Consequently, transparent carbon reporting has become a critical factor influencing investment decisions and corporate financing costs. This study aims to analyze the impact of carbon disclosure on the cost of capital within the Energy and Basic Materials sectors and to empirically test for significant differences in market responses between these two carbon-intensive industries. Using a quantitative approach and panel data analysis, this research examines 42 companies (168 observations) listed on the stock exchange from 2021 to 2024. Regression models (Fixed Effect for Energy and Random Effect for Basic Materials) were employed, alongside interact ion term analysis to identify cross-sectoral differences. Findings reveal that carbon disclosure significantly increases the cost of capital in the Energy sector, suggesting that investors perceive transparency as a signal of high transition risk. Conversely, carbon disclosure has no significant effect in the Basic Materials sector, where the cost of capital is primarily driven by leverage and governance. Interaction analysis further confirms a marginal difference (p=0.064) in market mechanisms between sectors. This study concludes that capital markets do not respond uniformly to carbon information; rather, sectoral characteristics dictate whether transparency is viewed as a risk signal or remains secondary to traditional financial fundamentals.
UNDERSTANDING STUDENTS’ UNIVERSITY CHOICE DECISIONS: THE INFLUENCE OF INSTITUTIONAL, FINANCIAL, AND REPUTATIONAL FACTORS Relifra; Muhamad Ilham
Count : Journal of Accounting, Business and Management Vol. 4 No. 1 (2026): July: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v4i1.973

Abstract

University choice is a complex decision shaped by financial, academic, and institutional considerations, and the relative importance of these factors may vary across higher education contexts. Understanding these considerations is essential for universities seeking to align recruitment strategies with students’ actual priorities. This study aimed to examine the effects of education cost, study programs, scholarship programs, university promotion, accreditation, and university reputation on students’ university choice decisions. A quantitative explanatory design was employed involving 100 respondents drawn from a population of 1,330 students at Universitas XYZ using accidental sampling. Data were collected through a structured questionnaire and analyzed using multiple linear regression with IBM SPSS Statistics. The findings show that education cost, study programs, and accreditation were positively associated with students’ university choice decisions. Scholarship programs and university reputation also showed significant relationships, but in directions contrary to the proposed hypotheses, while university promotion did not show a significant independent relationship. Overall, the results indicate that students’ university choices are more consistently associated with directly assessable attributes, particularly affordability and perceived value, academic program relevance, and accreditation. Universities should therefore strengthen these substantive attributes while improving scholarship accessibility and ensuring that promotional and reputation-building efforts are supported by clear evidence of educational value.

Page 7 of 7 | Total Record : 62

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