Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal International Journal Multidisciplinary Science Escalate : Economics and Business Journal
Mukhtaruddin Mukhtaruddin
Sriwijaya University
Humanities Economics, Econometrics & Finance Education Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
ESG Part, Financial Distress, Financial Fraud and Audit Committee as a Moderating Variable Imelda Imelda; Mukhtaruddin Mukhtaruddin; Kartasari F Shelly
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.v5i2.2689

Abstract

This research is motivated by the increasing demands for transparency and accountability. Companies are not only required to present reliable financial reports but also to demonstrate their commitment to sustainability practices through ESG performance. On the other hand, financial distress can increase pressure on management to maintain company performance, potentially encouraging financial statement manipulation. The audit committee acts as an oversight mechanism that can improve the integrity of the financial reporting process. This study aims to analyze the effect of ESG performance and financial distress on financial statement fraud and to examine the moderating role of the audit committee in this relationship by considering differences in industry characteristics as a control variable. This study uses a quantitative approach with secondary data from 94 companies in the ASEAN region for the period 2017–2024 with a total of 752 observations. Data analysis was performed using panel data regression with the help of Eviews 14 software. The results show that ESG performance and financial distress have a significant effect on financial statement fraud. The results of the moderation test indicate that the audit committee is able to moderate the relationship between ESG and financial distress on financial statement fraud. Differences in industry sector characteristics can affect the level of ESG, the risk of financial distress, and the effectiveness of audit committee oversight in preventing financial statement fraud. These findings suggest that increasing corporate transparency depends not only on ESG but also on considering industry sector characteristics and adapting oversight strategies to minimize the potential for financial reporting fraud in the ASEAN region.
The Influence of Council Structure and IndependenceThe Council on Corporate Financial Performance: A Systematic Literature Review Mila Failasufa; Mukhtaruddin Mukhtaruddin
Escalate : Economics and Business Journal Vol. 1 No. 02: Driving Change and Innovation in the Digital Age
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/escalate.v1i02.459

Abstract

This study aims to collect and analyze the results of previous research related to the influence of board structure and board independence on the company's financial performance. We analyzed 22 research articles published between 2020-2025. The results show that good board structures (such as the right number of members, gender diversity, and special committees) as well as independent boards can generally improve a company's financial performance (measured by ROA, ROE, and Tobin's Q). However, these results are not always the same in every company. Factors such as industry type, country regulations, and market conditions can affect how much influence the board has on performance. The most commonly used theory to explain this relationship is Agency Theory. This study provides advice for companies in drafting effective boards and for future research to pay more attention to factors that can strengthen or weaken these relationships.
Co-Authors Imelda Imelda Kartasari F Shelly Mila Failasufa