Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
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This Author published in this journals
All Journal Al-Kharaj: Journal of Islamic Economic and Business International Journal Multidisciplinary Science
Hasni Yusrianti
Sriwijaya University
Humanities Economics, Econometrics & Finance Education Social Sciences

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Auditor Industry Specialization as a Moderator of the Relationship Between Fair Value Measurement of Non-Current Assets and Audit Quality: Evidence from Indonesian Listed Companies Jesica Ramadanty; Hasni Yusrianti; Yulia Saftiana
International Journal Multidisciplinary Science Vol. 5 No. 2 (2026): June: International Journal Multidiciplinary Science
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v5i2.2896

Abstract

This study investigates the effect of fair value measurement of non-current assets on audit quality and examines whether auditor industry specialization moderates this relationship. Using a quantitative research design, the study analyzes panel data from 152 companies listed on the Indonesia Stock Exchange over the 2022–2024 period, resulting in 456 firm-year observations. The hypotheses are tested using panel data regression analysis. The results provide evidence that fair value measurement of non-current assets negatively affects audit quality at a statistically significant level. Increased reliance on fair value measurement introduces greater estimation uncertainty and audit complexity, which may impair auditors' ability to maintain high audit quality. Auditor industry specialization does not significantly moderate this relationship, indicating that industry-specific expertise alone is insufficient to mitigate the challenges associated with auditing complex fair value estimates.
Systematic Literature Review(SLR): The Influence of Intellectual Capital On Financial Performance in Developed and Developing Countries Olivia Putri Zahrani; Hasni Yusrianti; Shelly Febriana Kartasari
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (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.v8i1.8911

Abstract

This study examines the influence of intellectual capital on financial performance in developed and developing countries through a systematic literature review. The analysis included 35 peer-reviewed articles from 2019–2025 from databases such as ProQuest and ScienceDirect. Data extraction focused on the components of intellectual capital—human, structural, and relational—and their impact on financial metrics, including Return on Assets. Bibliometric analysis, descriptive content analysis, and simple statistics were used to identify patterns and gaps. The results indicate a generally positive effect of intellectual capital, particularly consistent in developing countries. While in developed countries, the impact is more complex and context-dependent, with human capital sometimes having a negative impact due to high operating costs. Structural capital is the most stable contributor. Innovation and political connections strengthen the influence in developing countries, while governance and digital transformation play a role in developed countries. The conclusions emphasize the critical role of intellectual capital, which differs across economic contexts and the need for tailored management strategies. Future research recommends the development of adaptive models and longitudinal studies.
Co-Authors Jesica Ramadanty Olivia Putri Zahrani Shelly Febriana Kartasari Yulia Saftiana