Article Per Year (5 Year)
p-Index From 2021 - 2026
2.307
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi & Auditing Indonesia Media Ekonomi dan Manajemen JURNAL ILMIAH MATEMATIKA DAN TERAPAN JIKA: Jurnal Ilmu Keuangan dan Perbankan Afeksi: Jurnal Penelitian dan Evaluasi Pendidikan Indonesian Journal of Research and Educational Review (IJRER) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Gusni, Gusni
Unknown Affiliation
Religion Arts Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Physics Social Sciences Other

Published : 16 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Akuntansi

 1 
ESG, Audit Quality, and Political Connections on Firm Value: The Mediating Role of Leverage and Profitability Restuningsih, Jumi; Gusni, Gusni
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 2 (2025)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol29.iss2.art13

Abstract

This study investigates the impact of environmental, social, and governance (ESG) practices, audit quality, and political ties on firm value, with leverage and profitability as mediators. Using data from 18 ESG Leader firms (2021–2024) and analyzed through Structural Equation Modeling (SEM) with SmartPLS 4, the research explores both direct and indirect effects. Results show ESG and audit quality do not directly affect firm value but become significant when mediated by leverage and profitability. Political connections negatively influence firm value directly but exert a positive effect indirectly through financial performance. Leverage and profitability emerge as key mediators, explaining much of the variation in firm value and underscoring the role of financial mechanisms in transmitting non-financial factors. The study contributes originality by integrating governance, audit quality, and political connections with financial performance offer a more comprehensive interpretation of firm value.
Co-Authors Adil, Nur Rahmi Agus Indra Jaya Bawa, Simerjeet Singh Chochole, Tomas Disman, Disman Evalina, Evlin Iriani, Yani Muhammad Nur Akbar Rasyid Noor Maulida, Prima Nugraha Nugraha Nurbahira, Rahma Nurhayati, A Pesakovic, Gordana Rahmatia Rahmatia, Rahmatia Restuningsih, Jumi Rina Ratianingsih Riski Taufik Hidayah Saputro, Ferdian Budi Siti Komariah Sitti Mania, Sitti Suskim Riantani, Suskim Tria Apriliana, Tria Utami, Eristy Minda Yuliani, Reva