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All Journal Jurnal Ekuilnomi Sustainable : Jurnal Akuntansi
Tiara Rani Santoso
Universitas Tidar
Economics, Econometrics & Finance

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Mekanisme Good Corporate Governance Dalam Menekan Kecurangan Laporan Keuangan: Peran Ukuran Perusahaan Sebagai Variabel Moderasi Hesiya May Ghaisani; Tiara Rani Santoso; Fabio Bolanda Sandy; Shinta Nastitie Komalasari; Kharisma Rizqi Auliariyani
Jurnal Ekuilnomi Vol. 8 No. 2 (2026): Ekuilnomi Vol 8 (2), Mei 2026
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/pzrcc976

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh mekanisme good corporate governance yang diproksikan melalui komite audit (frekuensi rapat dan keberagaman gender), komisaris independen, dewan direksi terhadap kecurangan laporan keuangan, dan peran ukuran perusahaan sebagai variabel moderasi pada perusahaan teknologi yang terdaftar di BEI tahun 2022-2024. Analisis data menggunakan metode PLS-SEM melalui WarpPLS. Hasil penelitian menunjukkan frekuensi rapat komite audit berpengaruh negatif terhadap kecurangan laporan keuangan. Sebaliknya, keberagaman gender komite audit dan dewan direksi berpengaruh positif terhadap kecurangan laporan keuangan. Komisaris independen tidak berpengaruh signifikan. Selain itu, ukuran perusahaan tidak terbukti memoderasi hubungan antara good corporate governance dan kecurangan laporan keuangan
Studi Awal Pengungkapan Keberlanjutan Berbasis IFRS S1 dan Nilai Perusahaan: Peran Risiko ESG Yuliantari Astasuci Nalurita; Fatah Mario Andaru; Khalilul Rahman; Tiara Rani Santoso; Cahyaning Dewi Handayani
SUSTAINABLE Vol 6 No 1 (2026): Volume 6, No. 1, Mei 2026
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v6i1.30580

Abstract

This study investigates the impact of IFRS S1–based sustainability disclosure on firm value and examines the role of ESG risk during the pre-implementation period in Indonesia. A quantitative research design is employed using cross-sectional data from 40 companies included in the SRI-KEHATI 45 Index in 2024. The data are analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The findings reveal that, during the pre-implementation phase, sustainability disclosures based on IFRS S1 do not exert a significant positive effect on firm value. In contrast, ESG risk shows a partial and significant positive influence on firm value. Nevertheless, ESG risk does not function as a moderating variable in the relationship between IFRS S1–based sustainability disclosure and firm value. This study contributes to the existing literature by offering empirical insights into the effects of IFRS S1 pre-implementation and the role of ESG risk on firm value. Furthermore, the findings provide practical implications for regulators and practitioners, highlighting the need to strengthen implementation guidelines, enhance disclosure quality monitoring, and improve formal compliance with IFRS S1.
Co-Authors Cahyaning Dewi Handayani Fabio Bolanda Sandy Fatah Mario Andaru Hesiya May Ghaisani Khalilul Rahman Kharisma Rizqi Auliariyani Shinta Nastitie Komalasari Yuliantari Astasuci Nalurita