Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Eduvest - Journal of Universal Studies Accounting Analysis Journal
Abdul Rohman
Universitas Diponegoro, Indonesia
Aerospace Engineering Computer Science & IT Economics, Econometrics & Finance Health Professions Neuroscience Social Sciences

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The Influence of Audit Committees, Independent Commissioners, Company Size and Audit Quality on Report Integrity Permata Kusumaningrum; Abdul Rohman
Eduvest - Journal of Universal Studies Vol. 5 No. 9 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i9.51366

Abstract

This study aims to obtain empirical evidence regarding the influence of the audit committee on financial statement integrity, the influence of independent commissioners on financial statement integrity, the influence of company size on financial statement integrity, and the influence of audit quality on financial statement integrity. The sample in this study consists of property and real estate companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The total sample in this study is 45 data points. Data collection was conducted through the official IDX website and the official websites of property and real estate companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The data analysis technique used in this study is multiple linear regression analysis with SPSS 18.0 software. The results of data processing tests show that the audit committee has a positive effect on financial statement integrity, while the influence of independent commissioners, company size, and audit quality negatively affects financial statement integrity.
How ESG Transparency Enhances Market Valuation: Examining Governance Quality in Emerging Market Agung Yulianto; Abdul Rohman; Surya Raharja
Accounting Analysis Journal Vol. 15 No. 1 (2026)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v15i1.30269

Abstract

Purpose: The study investigates the effect of Environmental, Social, and Governance report on market performance and also examines the moderating effect of corporate governance quality in this relationship. Methods/Study design/Approach: The analysis used panel data from 2018 to 2023, covering nonfinancial firms that registered in the Taiwan Stock Exchange (TWSE) and OTC market. Using 13,119 firm-year observations, we employ fixed-effects regressions with firm and year effects model Result/Findings: Higher ESG disclosure is associated with stronger market valuation. Corporate governance quality significantly enhances this effect, indicating that credible governance improves the value relevance of ESG information. When the ESG components are entered separately, the social pillar shows the strongest association with market value. Robustness checks that exclude the COVID-19 years confirm the stability of these results. Novelty/Originality/Value: The paper enhances the existing ESG literature by emphasizing the significance of corporate governance quality in optimizing the advantages of ESG disclosure. This paper also comparing the three ESG pillars within one framework. The Taiwanese evidence offers policy-relevant insights for ASEAN markets seeking to improve ESG disclosure and corporate governance to reinforce investor trust.
Co-Authors Agung Yulianto Permata Kusumaningrum Surya Raharja