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All Journal Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Ghifari Robby Maulana
Accounting Study Program, Faculty of Economics and Business, Universitas Trunojoyo Madura, Bangkalan, Indonesia

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Integrated Reporting Disclosure and Firm Value: The Moderating Role of Audit Tenure in ASEAN-5 Countries Ghifari Robby Maulana; Tito IM. Rahman Hakim; Erfan Muhammad; Frida Fanani Rohma
Jurnal Dinamika Akuntansi dan Bisnis Vol. 12 No. 2 (2025): September 2025
Publisher : ccounting Department, Universitas Syiah Kuala, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v12i2.2732

Abstract

This study investigates the effect of integrated reporting disclosure (IRD) on firm value, with audit tenure as a moderating variable. The sample consists of mining and property companies listed in ASEAN-5 capital markets, yielding 363 firm-year observations between 2021 and 2023 through purposive sampling. Using panel data regression, the findings show no significant relationship between IRD and firm value. Moreover, audit tenure negatively moderates this relationship, suggesting that extended auditor tenure weakens the potential benefits of integrated reporting. This negative moderating effect implies that prolonged auditor–client relationships may compromise auditor independence, signal governance concerns to market participants, and reduce the credibility of voluntary disclosure initiatives.
Co-Authors Erfan Muhammad Frida Fanani Rohma Hakim, Tito IM. Rahman