Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
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This Author published in this journals
All Journal Escalate : Economics and Business Journal
Isnaini Anniswati Rosyida
Universitas Islam Darul ‘Ulum Laamongan
Economics, Econometrics & Finance

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The Effect of Blockchain Technology Adoption and Corporate Transparency on Firm Value with Audit Quality as a Moderating Variable (in State-Owned Enterprises Listed on the Indonesia Stock Exchange 2021-2025) Sofiatin Nur Afifah; Isnaini Anniswati Rosyida; Webbyani Kartika Sari
Escalate : Economics and Business Journal Vol. 4 No. 3 (2026): Escalate : Economics and Business Journal
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/escalate.v4i3.592

Abstract

This study aims to analyze the effect of Blockchain technology adoption and corporate transparency on firm value, with audit quality as a moderating variable, in State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange for the 2021–2025 period. The study used a quantitative approach with secondary data obtained from annual reports and company financial statements. The sample was determined using a purposive sampling technique, resulting in 13 SOEs with a total of 65 observations. Data analysis was performed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method through SmartPLS. The results showed that Blockchain technology adoption had a positive and significant effect on firm value (β = 0.287; t = 2.806; p = 0.006), while corporate transparency had no significant effect on firm value (β = 0.020; t = 0.180; p = 0.857). Audit quality also has a positive and significant effect on firm value (β = 0.490; t = 8.187; p < 0.001). As a moderating variable, audit quality is proven to strengthen the influence of Blockchain technology adoption on firm value (β = 0.195; t = 2.744; p = 0.007), but is unable to moderate the relationship between corporate transparency and firm value (β = -0.068; t = 0.955; p = 0.341). These findings indicate that Blockchain implementation supported by high audit quality can increase investor confidence and firm value, while corporate transparency has not been a major factor in increasing firm value in SOEs.
The Influence of Internal Audit and Internal Control System on Financial Performance: The Moderating Role of Auditor Independence at KSPPS BMT Usaha Artha Sejahtera Bojonegoro Qomariyatul Mubarokah; Isnaini Anniswati Rosyida; Webbyani Kartika Sari
Escalate : Economics and Business Journal Vol. 4 No. 3 (2026): Escalate : Economics and Business Journal
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/escalate.v4i3.593

Abstract

This study aims to analyze the influence of internal audit and internal control systems on financial performance with auditor independence as a moderating variable at KSPPS BMT Usaha Artha Sejahtera Bojonegoro. This study uses a quantitative approach with a survey method. The research sample consisted of 51 respondents determined using a saturated sampling technique. Data were collected through questionnaires and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with the help of SmartPLS. The results show that internal audit and internal control systems have a positive and significant effect on financial performance. Auditor independence also has a positive and significant effect on financial performance. In addition, auditor independence has been proven to strengthen the influence of internal audit and internal control systems on financial performance. These findings indicate that increasing the effectiveness of internal audit and internal control systems supported by auditor independence can improve the financial performance of KSPPS BMT Usaha Artha Sejahtera Bojonegoro. This study provides an empirical contribution in the development of governance studies of Islamic microfinance institutions, particularly regarding the role of auditor independence in strengthening the effectiveness of the audit mechanism. This study aims to analyze the influence of internal audit and internal control systems on financial performance with auditor independence as a moderating variable at KSPPS BMT Usaha Artha Sejahtera Bojonegoro.
Co-Authors Qomariyatul Mubarokah Sofiatin Nur Afifah Webbyani Kartika Sari