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All Journal The Eastasouth Management and Business The Es Accounting and Finance
Tandry Whittleliang Hakki
Department of Accounting, Universitas Bunda Mulia, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Green Intellectual Capital, Surplus Free Cash Flow, and Audit Quality: The Moderating Role of Busy Commissioners Tandry Whittleliang Hakki; Winola Alvina Finanda; Shello Ceolitta Pranoto; Yosua Samuel Ramli
The Es Accounting And Finance Vol. 4 No. 03 (2026): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v4i03.1134

Abstract

This study examines the effect of Green Intellectual Capital (GIC) and Surplus Free Cash Flow (SFCF) on audit quality, as well as the moderating role of busy commissioners. Using a quantitative explanatory design, this study analyzes 156 firm-year observations from non-financial companies listed on the Indonesia Stock Exchange during 2019–2024. Audit quality is measured using a KAZNIC-based composite score, while GIC is measured through content analysis of annual and sustainability reports. The data are analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results show mixed evidence. GIC has a positive but insignificant effect on audit quality, indicating that green knowledge resources do not automatically improve audit outcomes. SFCF has a positive and significant effect, suggesting that firms with higher surplus cash require stronger external monitoring. Busy commissioners show a positive direct association with audit quality. However, the moderating effects are not uniformly supportive. Busy commissioners do not significantly strengthen the GIC–audit quality relationship, while they negatively moderate the SFCF–audit quality relationship. These findings suggest that commissioner busyness may provide governance benefits, but excessive commitments may weaken monitoring effectiveness in agency-sensitive financial conditions.
Internal Control, Own-Source Revenue, and Local Government Performance: The Mediating Role of Financial Reporting Quality Tandry Whittleliang Hakki; Yulia Yulia; Anastasia Dian Amanda
The Eastasouth Management and Business Vol. 5 No. 01 (2026): The Eastasouth Management and Business (ESMB)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esmb.v5i01.1232

Abstract

This study examines the effects of the Government Internal Control System (SPIP) and local own-source revenue (PAD) on local government performance and evaluates financial reporting quality as a potential mediator. The sample comprises 159 local-government-year observations from 53 district and municipal governments in Central Java, Bali, and West Nusa Tenggara during 2022–2024. Using multiple linear regression in SPSS 27, the results show that SPIP has a positive but statistically insignificant association with performance (B = 1.717; p = 0.183). PAD has a positive and significant effect (B = 0.993; p = 0.001), and financial reporting quality also has a positive and significant effect (B = 1.011; p = 0.037). The performance model reports an R² of 0.439 and an adjusted R² of 0.428. The indirect effects are formulated as the product of the predictor-to-mediator and mediator-to-outcome coefficients. The bootstrap results show that financial reporting quality significantly mediates the relationship between SPIP and local government performance (indirect effect = 0.491; 95% CI = 0.203–0.837) and the relationship between PAD and local government performance (indirect effect = 0.216; 95% CI = 0.067–0.426).
Co-Authors Anastasia Dian Amanda Shello Ceolitta Pranoto Winola Alvina Finanda Yosua Samuel Ramli Yulia Yulia