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All Journal Proceeding National Conference Business, Management, and Accounting (NCBMA) Jurnal Agama Sosial dan Budaya
Nur Athiyya Garneta
Universitas Lambung Mangkurat
Economics, Econometrics & Finance Social Sciences

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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

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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.
KONSEP TRANSAKSI PAYLATER E-COMMERCE DALAM HUKUM EKONOMI SYARIAH Fira Nafwa Shafitri Shafitri; Noor Syifa; Nur Athiyya Garneta; Muhammad Ihsanul Arief
Religion : Jurnal Agama, Sosial, dan Budaya Vol. 2 No. 4 (2023): July: Religion: Jurnal Agama, Sosial, dan Budaya
Publisher : CV. Maryam Sejahtera

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.68352/religion.v2i4.207

Abstract

Pada era modern atau revolusi 4.0 saat ini perkembangan di bidang teknologi informasi berkembang sangat pesat. Adanya perkembangan teknologi membuat segala sesuatu dapat dilakukan menggunakan alat bantu elektronik sehingga lebih cepat dan efisien, serta mempermudah pekerjaan manusia. Pada saat ini banyak sekali transaksi yang dilakukan secara online, baik itu jual beli, utang piutang maupun transaksi lainnya. Salah satu fitur yang sedang marak digunakan oleh masyarakat ialah metode pembayaran PayLater. Dalam PayLater, metode pembayaran menggunakan dana talangan dari perusahaan aplikasi, kemudian pengguna membayarkan sejumlah uang kepada perusahaan aplikasi tersebut. Jenis penelitian yang digunakan pada penelitian ini adalah kualitatif deskriptif dengan penjabaran dari hasil penelitian menggunakan deskripsi dengan kalimat secara rinci dan mendetail agar pembaca memahami fenomena yang diangkat oleh peneliti. teknik pengumpulan data dengan studi pustaka untuk mengambil data dan informasi baik melalui dokumen tertulis maupun dokumen elektronik yang mendukung proses penulisan. Dari hasil dan pembahasan, ditinjau dari hukum ekonomi syariah menurut Islam, PayLater disebut juga dengan akad utang-piutang atau qardh. PayLater menetapkan adanya bunga cicilan dan denda keterlambatan jika mengindikasikan adanya riba. Bisa disimpulkan PayLater ini termasuk riba. Diindikasikan adanya riba karena jika pengguna belum bisa membayar saat jatuh tempo dikenakan pembayaran berlipat-lipat.
Co-Authors Alfian Misran Dinda Aulia Nazwa Fira Nafwa Shafitri Fira Nafwa Shafitri Shafitri Muhammad Ihsanul Arief Noor Syifa