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Nera Marinda Machdar
Universitas Bhayangkara
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PENGARUH KUALITAS AUDIT, TRANSISI ENERGI, DAN KOMITE AUDIT TERHADAP UKURAN PERUSAHAAN DENGAN ESG DISCLOSURE SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Aldino Rafael Yusup; Nera Marinda Machdar
Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2026): Februari : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/cdqb8x93

Abstract

This study examines the influence of audit quality, energy transition, and audit committee on firm size, as well as the moderating role of ESG disclosure in manufacturing companies listed on the Indonesia Stock Exchange. A quantitative approach was applied using secondary data obtained from annual reports and sustainability reports for the 2020–2024 period. The data were analyzed using multiple linear regression and moderated regression analysis (MRA). The results show that audit quality, energy transition, and audit committee each have a significant positive effect on firm size. Furthermore, ESG disclosure strengthens these relationships by enhancing the credibility and transparency of corporate reporting. These findings provide empirical evidence of how governance mechanisms and sustainability practices jointly support firm development, offering practical implications for improving disclosure strategies and strengthening corporate accountability.
LITERATURE : ANALISIS GOING CONCERN, GREEN ECONOMY, INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN DENGAN MODERASI KEPEMILIKAN MANAJERIAL Muhamad Fa'iz Paryono; Nera Marinda Machdar
Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2026): Februari : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/v2gbmj48

Abstract

This article aims to analyze the conceptual relationship between Going Concern, Green Economy, and Intellectual Capital on Company Performance with Managerial Ownership as a moderating variable. This study employs a narrative literature review by synthesizing previous research to formulate hypotheses for future empirical investigations. The synthesis indicates that Green Economy and Intellectual Capital are positively associated with Company Performance, while the influence of Going Concern remains inconclusive. Managerial Ownership is identified as a potential moderating variable that may strengthen these relationships
PENGARUH SUSTAINABILITY REPORTING, KOMITE AUDIT, RETURN ON EQUITY TERHADAP HARGA PASAR SAHAM Ervan Alifian Supriyatno; Nera Marinda Machdar
Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2026): Februari : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/c58qfb66

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh sustainability reporting, komite audit, return on equity, dan ukuran perusahaan terhadap harga pasar saham pada perusahaan perbankan. Informasi non-keuangan seperti sustainability reporting dan efektivitas komite audit semakin menjadi pertimbangan penting bagi investor, bersamaan dengan indikator keuangan seperti return on equity. Namun, penelitian terdahulu menunjukkan hasil yang belum konsisten, sehingga diperlukan analisis yang lebih mendalam. Penelitian ini menggunakan pendekatan kuantitatif dengan memanfaatkan data sekunder yang diperoleh dari laporan keberlanjutan dan laporan keuangan perusahaan perbankan. Hasil penelitian menunjukkan bahwa sustainability reporting, komite audit, return on equity, dan ukuran perusahaan berpengaruh positif terhadap harga pasar saham. Temuan ini menegaskan bahwa transparansi keberlanjutan, kualitas tata kelola, profitabilitas, dan skala perusahaan merupakan faktor penting dalam membentuk nilai pasar perusahaan perbankan.
ANALISIS GREEN ACCOUNTING, TINGKAT UTANG, DAN SUSTAINABLE GROWTH TERHADAP KUALITAS LABA DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MODERASI Zahwa Bilqis Zarakhan Ifo; Nera Marinda Machdar
Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2026): Februari : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/6hg8zk49

Abstract

Earnings quality is an important indicator for assessing corporate performance and sustainability. This literature review aims to analyze the influence of green accounting, leverage, and sustainable growth on earnings quality, with earnings management as a moderating variable. The method used is a systematic review of selected national and international journal articles from the 2019–2025 period. The results of the literature synthesis indicate that green accounting and sustainable growth positively affect earnings quality through increased transparency and financial stability. Conversely, high leverage negatively impacts earnings quality as it encourages earnings management practices. Furthermore, earnings management plays a role in weakening the positive influence of green accounting and sustainable growth, while strengthening the negative impact of leverage. This study concludes that commitment to sustainability, a healthy funding structure, and control of earnings management are key factors in improving a company's earnings quality.
Co-Authors Aldino Rafael Yusup Ervan Alifian Supriyatno Muhamad Fa'iz Paryono Zahwa Bilqis Zarakhan Ifo