Jurnal Riset Akuntansi Aksioma

PERAN SUSTAINABILITY REPORTING DALAM MENDUKUNG NET ZERO EMISSION: TANTANGAN, PELUANG, DAN STRATEGI MITIGASI

Komang Trisna Ayu Laskari, Agus Bandiyono — Tue, 04 Mar 2025 07:38:15 +0800

The issue of environmental change has become a global concern due to its increasingly real impact on ecosystems, health, and the world economy. Global warming and increasing greenhouse gas emissions require mitigation efforts from various parties, including the industrial sector and companies. This study aims to analyze the role of Sustainability Reporting (SR) in supporting the achievement of Net Zero Emission and explore the challenges, opportunities, and recommendations that can improve the quality of sustainability reporting in companies. Using a scoping review, this study examines 17 literature articles that discuss the role, challenges, opportunities, and strategies for mitigating climate change through the implementation of Sustainability Reporting. The results of the study indicate that sustainability reporting has an important role in supporting the global commitment to net zero emissions. However, there are challenges that need to be faced such as reporting standardization, limited resources, and data subjectivity in the reporting. This study also identifies opportunities to improve the quality of SR through integration with business strategies, utilization of advanced technologies such as blockchain and AI, and collaboration between stakeholders. The recommendations provided include more specific reporting standards, comprehensive emission measurements, and independent verification to support the achievement of Net Zero Emission.

MODERATING EFFECT OF RISK PREFERENCE ON THE EFFECT OF TAX UNDERSTANDING AND AWARENESS ON TAX COMPLIANCE (Study on Fashion Online Shop Entrepreneurs at KPP Pratama Malang Utara)

M. Dimas Nurully Arviansyah, Gideon Setyo Budiwitjaksono — Thu, 20 Mar 2025 10:01:29 +0800

Perekonomian dunia digital berkembang pesat di Indonesia sebagai contoh di Kota Malang tahun 2023 menerima predikat nilai transaksi tertinggi di Jawa Timur sejumlah Rp 40 miliar dan 260 pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) terlibat. Pelaku usaha UMKM berbagai jenis usaha dan jenis usaha fashion memiliki tren yang tiap zaman selalu update. Kewajiban masyarakat berkonstribusi kepada negara dengan membayarkan pajak. Kepatuhan pajak di KPP Pratama Malang Utara belum optimal. Tujuan penelitian ini untuk mengetahui pengaruh pemahaman dan kesadaran pajak terhadap kepatuhan pajak serta preferensi risiko sebagai pemoderasi. Metodologi yang digunakan dengan metode kuantitatif. Penelitian menggunakan data primer. Purposive sampling digunakan sebagai metode penentu sampel dengan kriteria (1) memiliki online shop bidang fashion, (2) terdaftar di KPP Pratama Malang Utara, dan bersedia mengisi kuesioner. Rumus Hair Jr. et.al. digunakan dalam menentukan jumlah sampel dari indikator lalu ditemukan sampel 90 responden. Teknik analisis Partial Least Square (PLS) dengan aplikasi SmartPLS 3.0. Hasil penelitian menunjukkan pemahaman pajak berpengaruh terhadap kepatuhan pajak, kesadaran pajak tidak berpengaruh terhadap kepatuhan pajak, serta preferensi risiko sebagai pemoderasi pemahaman dan kesadaran pajak tidak berpengaruh terhadap kepatuhan pajak.

PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM PADA PERUSAHAAN KONSTRUKSI

Nur Evrina Wahyuni, Rizke Wiliyanti, Afifa Nurhanifah — Thu, 20 Mar 2025 10:03:57 +0800

This study aims to analyze the effect of financial performance on stock prices through the components of Earnings per Share (EPS), Net Profit Margin (NPM), company size (SIZE), capital structure, and dividend policy. In this study, the data analysis used was multiple linear regression analysis with the classical assumption test previously performed as a condition for hypothesis testing. The samples used in this study are all construction sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2022 period with 36 observational data. The technique used in selecting the sample is the purposive sampling technique. The results showed that Earnings per Share (EPS), company size (SIZE), and dividend policy partially had a significant positive effect on stock prices. While the Net Profit Margin (NPM) and capital structure partially have no significant effect on stock prices.