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All Journal Jurnal Akuntansi dan Ekonomika Neo Journal of economy and social humanities Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Rohma, Frida Fanani
Unknown Affiliation
Humanities Economics, Econometrics & Finance Social Sciences

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Integrated Reporting Disclosure and Firm Value: The Moderating Role of Audit Tenure in ASEAN-5 Countries Maulana, Ghifari Robby; Hakim, Tito IM. Rahman; Muhammad, Erfan; Rohma, Frida Fanani
Jurnal Dinamika Akuntansi dan Bisnis Vol 12, No 2 (2025): September 2025
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v12i2.49586

Abstract

This study investigates the effect of integrated reporting disclosure (IRD) on firm value, with audit tenure as a moderating variable. The sample consists of mining and property companies listed in ASEAN-5 capital markets, yielding 363 firm-year observations between 2021 and 2023 through purposive sampling. Using panel data regression, the findings show no significant relationship between IRD and firm value. Moreover, audit tenure negatively moderates this relationship, suggesting that extended auditor tenure weakens the potential benefits of integrated reporting. This negative moderating effect implies that prolonged auditorclient relationships may compromise auditor independence, signal governance concerns to market participants, and reduce the credibility of voluntary disclosure initiatives
The Urgency of Determining Accurate Costing Methods in the Cost of Goods Manufactured Rohma, Frida Fanani; Sholihah
Neo Journal of economy and social humanities Vol 1 No 2 (2022): Neo Journal of Economy and Social Humanities, June 2022
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (107.196 KB) | DOI: 10.56403/nejesh.v1i2.9

Abstract

The mechanism for determining product cost is a crucial factor because it can impact sales volume and profit. One of the control mechanisms in determining the cost of goods manufactured is to use the concept of accurate costing. Thus, this study aim to analysis the use of an accurate costing method to minimize errors in determining the cost of goods manufactured. This study uses a literature review with charting the field technique. The results show that each method of assigning costs has its accuracy according to the type of cost charged to the product. Direct costs are assigned to cost objects by direct tracing. Meanwhile, costs that require driving activities are charged using driver tracing. Meanwhile, costs that do not have a causal relationship to the cost object are charged with allocation. The result shows that Activity Based Costing (ABC) is rated as the most accurate method. However, it should be noted that the accuracy of ABC depends on the ability of resources to identify cost drivers. Failure to identify cost drivers can be a boomerang that makes ABC's effectiveness lower than conventional methods.
Trust Mediation on Organizational Commitment and Knowledge Sharing Relationship among Auditors Anita, Nur; Rohma, Frida Fanani; Maulana, Hutomo Atman
Akuntansi & Ekonomika Vol 16 No 1 (2026): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v16i1.11493

Abstract

This study aims to examine the effect of organizational commitment on knowledge sharing with trust as a mediating variable. This topic is important because auditors’ knowledge-sharing behavior plays a significant role in supporting audit quality, while the relationship between organizational commitment and knowledge sharing remains inconsistent in prior studies. This study employed a survey method involving 68 auditors in Indonesia. The data were analyzed using Structural Equation Modeling (SEM) with WarpPLS 7.0. The results show that organizational commitment has a negative effect on knowledge sharing, but the effect becomes positive when mediated by trust. These findings indicate that trust plays an important role in strengthening the relationship between organizational commitment and knowledge-sharing behavior. This study contributes to the literature on auditors' knowledge sharing by explicating the ex-ante factors.
Co-Authors Anita, Nur Arin Pranesti Erfan Muhammad, Erfan Hakim, Tito IM. Rahman Maulana, Ghifari Robby Maulana, Hutomo Atman Priambodo, Devandani Ken Sholihah Sony Warsono