Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Proceeding National Conference Business, Management, and Accounting (NCBMA) Jurnal Agama Sosial dan Budaya
Dinda Aulia Nazwa
Universitas Lambung Mangkurat
Economics, Econometrics & Finance Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
AUDIT QUALITY IN INDONESIA’S PLANTATION SECTOR: THE NEXUS OF ESG AND FIRM CHARACHTERISTICS Alfian Misran; Dinda Aulia Nazwa; Fira Nafwa Shafitri; Nur Athiyya Garneta
Proceeding National Conference Business, Management, and Accounting (NCBMA) 9th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the determinants of audit quality by integrating Environmental, Social, and Governance (ESG) performance and firm characteristics within a risk-based audit framework. It aims to assess whether ESG performance constitutes a meaningful risk signal in auditors decision-making relative to traditional financial and economic risk factors in a high-risk industry context. The empirical analysis focuses on plantation companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Audit quality is proxied by audit fees and the likelihood of appointing Big Four auditors. ESG performance is measured using a composite ESG score constructed through content analysis of annual and sustainability reports. Panel data regression and logistic regression models are employed, incorporating robust standard errors as well as industry and year fixed effects to control for unobserved heterogeneity. The results show that firm size is positively and significantly associated with both audit fees and the probability of engaging Big Four auditors, while leverage exhibits a negative and significant relationship with both audit quality proxies. In contrast, ESG performance, operational complexity, and profitability do not demonstrate statistically significant effects on audit quality. This study introduces a hierarchical risk perspective by demonstrating that financially binding risk factors dominate audit outcomes, while ESG performance currently functions as a weak contextual signal in audit pricing and auditor selection decisions in a high ESG-exposure industry in an emerging market. The study is limited to a single industry focusing on firms operating in the plantation sector and covers a relatively short observation period from 2022 to 2024. Future research should examine additional industries, extend the observation window, and explore measures of ESG credibility, including third-party assurance.
PINJAMAN UANG ONLINE PADA APLIKASI AKULAKU MENURUT PERSPEKTIF HUKUM EKONOMI SYARIAH Dinda Aulia Nazwa; Maya Sari; Novita Safitri
Religion : Jurnal Agama, Sosial, dan Budaya Vol. 2 No. 6 (2023): November: Religion: Jurnal Agama, Sosial, dan Budaya
Publisher : CV. Maryam Sejahtera

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.68352/religion.v2i6.811

Abstract

The research entitled "Online Money Loans on the Akulaku Application in the Perspective of Sharia Economic Law" was prepared based on the background of our society. Many Muslims born in the millennial generation pay little attention to the rules of buying and selling goods and debts and receivables in Islam. Sometimes they carry out transactions that are not correct according to Islamic religious law. These transactions can involve things like fraud, gambling, and charging excessive interest. This is influenced by the use of technology such as smartphones and applications that make it easier for people to buy goods online. The Akulaku application is one example. This application allows us to buy something and pay for it later, either with our own money or with borrowed money. Researchers want to study how this application and the way people use credit in it comply with Islamic rules. The questions that researchers want to answer are; (1) What is the credit practice process using the Akulaku application? (2) What is the perspective of sharia economic law regarding the credit practices of the Akulaku application? This scientific article aims to conduct an in-depth analysis of the practice of online money lending through the Akulaku application from the perspective of sharia economic law. Researchers will explain the relevant principles of sharia economic law and then evaluate existing lending practices through Akulaku. The aim is to highlight aspects that may not be in accordance with sharia principles, while providing alternatives that may be in accordance with sharia economic law. It is hoped that this analysis will provide an understanding of sharia economic law issues in the context of online money lending services, as well as provide a basis for further discussion regarding how this industry can comply with sharia values.
Co-Authors Alfian Misran Fira Nafwa Shafitri Maya Sari Novita Safitri Nur Athiyya Garneta