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All Journal Al-Kharaj: Journal of Islamic Economic and Business JURNAL RISET AKUNTANSI TIRTAYASA
Rara Andini
Universitas Muhammadiyah Tangerang
Economics, Econometrics & Finance Social Sciences

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The Influence of Sustainability Reporting, Big Data, IT Governance, and Gender Diversity on Firm Value in The Infrastructure Sector Listed on The Indonesia Stock Exchange period 2021-2024 Rara Andini; Dirvi Surya Abbas; Imam Hidayat
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.10192

Abstract

This study examines the influence of Sustainability Reporting, Big Data, IT Governance, and Gender Diversity on firm value in infrastructure companies listed on the Indonesia Stock Exchange (IDX) during 2021–2024. A quantitative approach is employed using panel data collected from annual reports and financial statements. The sample is determined through purposive sampling based on predefined criteria. Data analysis is conducted using panel data regression, with model selection tests including the Chow Test, Hausman Test, and Lagrange Multiplier Test, which identify the Random Effect Model (REM) as the most appropriate model. The results indicate that, simultaneously, Sustainability Reporting, Big Data, IT Governance, and Gender Diversity have a significant effect on firm value. However, partially, only Gender Diversity shows a significant positive influence, suggesting that higher female representation in managerial positions enhances decision-making quality and increases investor confidence. In contrast, Sustainability Reporting, Big Data, and IT Governance do not show significant individual effects on firm value during the observed period. These findings imply that gender diversity plays a strategic role in improving firm value, while ESG disclosures and technological initiatives have not yet become key determinants of firm valuation in the infrastructure sector. Future research is recommended to include additional variables, longer observation periods, or different sectors to obtain more comprehensive insights.
AUDIT MANAJEMEN ATAS FUNGSI OPERASIONAL PADA PT. RUANG PERKASA MANDIRI JAKARTA BARAT Dirvi Surya Abbas; Alya Melsa Luna; Chaerul Anam; Chika Amanda; Devina Ika; Elvina Shepia Hardianti; Faiz Dzikrullah; Mutia Khalisah; Rara Andini
JURNAL RISET AKUNTANSI TIRTAYASA Vol 10, No 2 (2025): Oktober
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jratirtayasa.v10i2.39044

Abstract

Management audit of operational functions at PT Ruang Angksa Mandiri aims to evaluate the effectiveness and efficiency in managing various operational functions of the company, including production, distribution, human resource management, and the use of technology and information systems. According to Arens et al. (2014), management audit is a systematic process to assess and improve the way management carries out operational functions to achieve the company's strategic goals. This is in line with the view of Mautz and Sharaf (2001), which states that management audits do not only focus on internal control, but also on the overall evaluation of the policies and procedures implemented. In the context of PT Ruang Angksa Mandiri, management audits play an important role in identifying potential risks and inefficiencies in operations, as well as providing recommendations to improve company performance. Furthermore, according to Maher et al. (2015), management audits also help ensure that companies comply with regulatory standards and increase transparency, which is very important in highly regulated sectors such as the aviation and space industry. With the results of this audit, companies can improve resource management, improve internal control, and strengthen competitiveness in the market.
Co-Authors Abbas, Dirvi Surya Alya Melsa Luna Chaerul Anam Chika Amanda Devina Ika Elvina Shepia Hardianti Faiz Dzikrullah Imam Hidayat Mutia Khalisah