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All Journal Owner : Riset dan Jurnal Akuntansi Media Resonansi Pengabdian Masyarakat
Zatalini Ulvy
Universitas Muhammadiyah Jakarta
Economics, Econometrics & Finance

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MENINGKATKAN KESANTUNAN DALAM KOMUNIKASI AKADEMIK MAHASISWA KEPADA DOSEN MELALUI KONTEN EDUKATIF TIKTOK Zatalini Ulvy
Media Resonansi Pengabdian Masyarakat Vol 1, No 1 (2025): Media Resonansi Pengabdian Masyarakat
Publisher : Taksasila Edukasi Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71312/mrdimas.v1i1.223

Abstract

The ability to communicate fluently is something students desire, both inside and outside the classroom. When communicating with lecturers, maintaining politeness is essential to avoid being judged negatively. One of the most frequently used media for formal communication is email, especially for learning purposes, asking questions, or submitting assignments. Language anxiety is one of the obstacles students face in communication, especially when using a foreign language like English. Educational content creation activity has been carried out focusing on guiding how to write emails to lecturers in English. The content created has been distributed via TikTok and received positive reactions. It has reached 14 thousand viewers, the majority of viewers are women and young students in Indonesia. There is a need for a communication guide between students and lecturers that is easily accessible to students in Indonesia to maintain politeness and prevent language anxiety.Keywords: Educative Content, TikTok, Students, Lectures, Politeness, Language Anxiety
Kualitas Audit sebagai Pemoderasi: Pengaruh Pengungkapan ESG terhadap Kinerja Keuangan Perusahaan Migas di ASEAN Zatalini Ulvy; Eva Herianti
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2950

Abstract

This study examines the impact of ESG disclosures on the financial performance of ASEAN oil and gas companies, with audit quality as a moderating variable, using 130 firm-year observations from ASEAN Xchange-listed firms during 2020–2024 and panel data regression. Addressing the limited empirical evidence on the moderating role of audit quality in the ESG–financial performance relationship within environmentally sensitive industries in emerging ASEAN markets, this study fills an important research gap. The results show that environmental disclosure has a significant negative effect on ROE due to short-term cost burdens, while social and governance disclosures exhibit positive but insignificant effects. Audit quality, measured by multidimensional measurement, using Big4 affiliation, auditor tenure, and auditor opinion, positively moderates the relationship between environmental disclosure and financial performance, but shows no moderating effect for social or governance disclosures. Theoretically, this study contributes to legitimacy and stakeholder theory by demonstrating that the financial consequences of ESG disclosure depend on both disclosure content and the credibility of corporate reporting mechanisms. Practically, the findings suggest that ASEAN oil and gas companies should manage ESG disclosures strategically to avoid short-term cost burdens, while high audit quality enhances credibility, strengthens market trust, especially for environmental disclosures, and can support financing access and long-term financial performance.
Co-Authors Eva Herianti