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Menampilkan 1–4 dari 4 artikel
Menelisik 'Greenwashing’ di Balik Gembar-Gembor ESG: Studi Kasus Persepsi dan Pengalaman Investor Ritel terhadap Implementasi Praktik ESG Perusahaan di Indonesia Pasca Regulasi Terbaru
Yehezkiel Benaya Nanlohi
; Marcell Willard Susanto
; Dicky Satria Ananta Haqq
; Indrian Arsya Nandito
; Titiek Rachmawati
Jurnal Publikasi Ekonomi dan Akuntansi
Vol 3
, No 2
(2025)
The purpose of this research is to analyze Indonesian retail investors' perceptions of ESG implementation post the latest regulations, their experiences in detecting greenwashing, and the factors influencing these aspects. The research employed a qualitative approach using online data such as sustainability reports, news, surveys, and forums. The results indicate that retail investors' understanding of ESG varies, with a relatively low level of trust in corporate claims due to concerns about gre...
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Dampak Struktur Modal dan Kinerja Keuangan terhadap Nilai Perusahaan dengan Struktur Kepemilikan serta Opini Audit sebagai Variabel Intervening pada Perusahaan Manufaktur Sub Sektor Semen yang Terdaftar di BEI
Dicky Satria Ananta Haqq
; Hwihanus Hwihanus
Pajak dan Manajemen Keuangan
Vol 2
, No 1
(2025)
This study examines the impact of capital structure and financial performance on the firm value of manufacturing companies in the cement sub-sector listed on the Indonesia Stock Exchange, with ownership structure and audit opinion as intervening variables. Utilizing a quantitative approach, the research analyzes secondary data from financial reports of cement companies for the period 2019–2023. A purposive sampling method was employed, yielding five eligible companies. Data analysis was performe...
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Analisis Perbandingan Kinerja Keuangan Perusahaan Manufaktur Sub Sektor Pakan Ternak di Indonesia: Studi pada PT Chareoen Pokphand TBK, PT Japfa Comfeed TBK, dan PT Malindo Feedmill TBK Periode 2019-2023
Maftuhin Agung Prasetia
; Moch Iqbal Romadhan
; Dicky Satria Ananta Haqq
; Cholis Hidayati
Ekonomi Keuangan Syariah dan Akuntansi Pajak
Vol 2
, No 1
(2025)
This study aims to analyze the comparative financial performance of manufacturing companies in the livestock feed sub-sector in Indonesia, specifically PT Charoen Pokphand Indonesia Tbk, PT Japfa Comfeed Indonesia Tbk, and PT Malindo Feedmill Tbk, during the 2019-2023 period. The research employs a descriptive quantitative analysis method using annual financial report data published by each company. Financial ratios, such as profitability, liquidity, solvency, and operational efficiency ratios,...
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Perilaku Bisnis Beretika : Strategi Menghadapi Persaingan Secara Professional
Moch Iqbal Romadhon
; Dicky Satria Ananta Haqq
; Tries Ellia Sandari
Ekonomi Keuangan Syariah dan Akuntansi Pajak
Vol 2
, No 1
(2025)
Ethical business conduct is increasingly considered important as a strategy to face competition professionally in the era of globalization and digitalization. Business ethics help companies build strong trust, reputation and loyalty among customers, employees and other stakeholders. This research explores various forms of ethical behavior in business, including transparency, social responsibility, and commitment to fair and sustainable practices. Through theoretical approaches and case studies,...
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