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All Journal International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
Nur Mala
Accounting Study Program, Faculty of Economics and Business, Muhammadiyah University of Tangerang, Indonesia
Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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THE ROLE OF COMPANY SIZE IN MODERATING THE EFFECT OF AUDIT TENURE, PROFITABILITY, COMPANY RISK AND COMPANY COMPLEXITY ON AUDIT FEES WITH AUDIT QUALITY AS A MEDIATOR Mohamad Zulman Hakim; Siti Nurhayati; Novita Dwi Safitri; Dini Ramadhanty; Nur Mala
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 1 (2026): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i1.715

Abstract

Influence of audit tenure, profitability, company risk, and company complexity on audit fees with company quality as a mediator. The research subjects included banking companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The analysis method used was panel data regression with the help of Eviews software version 12. Based on the test results, several findings were obtained, namely: (1) Audit tenure does not affect audit fees; (2) Profitability has a significant effect on audit fees; (3) Company risk does not affect audit fees; (4) Company complexity also does not affect audit fees. Furthermore, the results of the moderation test show that: (5) Company size is unable to moderate the relationship between audit tenure and audit fees; (6) Company size is able to moderate the relationship between profitability and audit fees; (7) Company size is unable to moderate the relationship between company risk and audit fees; (8) Company size is unable to moderate the relationship between company complexity and audit fees. In addition, the results of the mediation test show that: (9) Audit Quality cannot mediate the relationship between Audit Tenure and Audit Fee; (10) Audit Quality can mediate the effect of Profitability on Audit Fee; (11) Audit Quality cannot mediate the effect of Company Risk on Audit Fee; and (12) Audit Quality cannot mediate the effect of Company Complexity on Audit Fee.
DETERMINANTS OF FIRM VALUE IN INDONESIAN ENERGY FIRMS: THE ROLE OF ECO-EFFICIENCY, GREEN INNOVATION, CARBON EMISSION DISCLOSURE, AND GREEN ACCOUNTING Nur Mala; Indra Gunawan Sireigar
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 2 (2026): April
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i2.751

Abstract

This study analyzes the effect of eco-efficiency, green innovation, carbon emission disclosure, and green accounting on firm value in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. Using a quantitative approach with an associative hypothesis design, 15 companies were selected through purposive sampling, yielding 75 firm-year observations. Panel data regression with EViews 12 was employed, and the Random Effect Model (REM) was selected based on Chow, Hausman, and Lagrange Multiplier tests. The results show that eco-efficiency has no significant effect on firm value (p = 0.6972), while green innovation (p = 0.0024) and carbon emission disclosure (p = 0.0085) have positive and significant effects. Green accounting shows no significant effect (p = 0.2773). These findings indicate that environmental innovation and transparency are more valued by the market than environmental efficiency or green accounting implementation in enhancing firm value. The study is limited to energy sector companies on the IDX, and the 2020–2024 observation period is relatively short. Future research should expand to other sectors, extend the timeframe, and include variables such as environmental performance ratings, corporate governance, or regulatory factors. Energy companies should prioritize green innovation and carbon disclosure to improve firm value and attract environmentally conscious investors. Policymakers should incentivize green innovation and standardized carbon disclosure practices. This study contributes empirical evidence on the differential effects of these environmental practices on firm value in the Indonesian energy sector context.
Co-Authors Dini Ramadhanty Indra Gunawan Sireigar Mohamad Zulman Hakim Novita Dwi Safitri Siti Nurhayati