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All Journal Jurnal Akuntansi dan Pajak Jurnal Ekonomi dan Bisnis SAR (Soedirman Accounting Review): Journal of Accounting and Business JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen AFRE Accounting Financial Review Owner : Riset dan Jurnal Akuntansi Perspektif Akuntansi E-Jurnal Akuntansi TSM E-JURNAL AKUNTANSI
Jean Stevany Matitaputty
Universitas Kristen Satya Wacana
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The Impact of The Covid 19 Pandemic on Audit Quality Jean Stevany Matitaputty; Noegroho Yefta Andi Kus
AFRE (Accounting and Financial Review) Vol. 7 No. 3 (2024): November 2024
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i3.12827

Abstract

This study aims to investigate the impact of audit fees, going concern, audit procedures, human capital, and auditor salaries on audit quality during the Covid-19 pandemic. The population used in the study consists of all public accountants who are members of IAPI. A purposive sampling technique is employed to select the sample, which is surveyed using online questionnaires. Multiple linear regression is used to analyze the research data. The findings of the study indicate that audit fees, going concern, audit procedures, and human capital have a positive impact on audit quality, while auditor salary does not significantly affect audit quality JEL Classification: M42, M41, G02 DOI: https://doi.org/10.26905/afr.v7i3.12827
Pengaruh ESG dan Green Innovation terhadap Nilai Perusahaan: Analisis Data Panel dengan Peran Mediasi Kinerja Keuangan pada Sektor Energi Jean Stevany Matitaputty; Gracella Theotama; Alvina Damayanti
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3417

Abstract

This study examines the effect of ESG and green innovation on firm value, with financial performance as a mediating variable in the energy sector companies. The increasing global focus on sustainability has encouraged firms to adopt ESG practices and green innovation strategies to enchance competitiveness and attract investors. However, previous studies have reported inconsistent findings regarding the impact of ESG and green innovation on firm value, particularly in the energy sector. Therefore, this study aims to provide empirical evidence on the direct and indirect relationships among these variables. This study employs a quantitive approach using panel data with 358 samples from energy sector companies during the 2021-2024 period. The analysis applies panel data regression using the Common Effect Model to test the proposed relationships. The results show that ESG disclosure has a positive effect on firm value, indicating that investors perceive strong sustainability practices as a positive signal of long-term corporate prospects and effective risk management. In contrast, green innovation does not significantly affect firm value, suggesting that the market may not immediately recognize the economic benefits of environmentally oriented innovation activities. Furthermore, financial performance is not found to mediate the relationship beetwen ESG and firm value. This study provides implications for energy sector firms to prioritize ESG implementations as a strategy to enchance firm value.
THE IMPACT OF FINANCIAL SECRECY ON CORRUPTION Jean Stevany Matitaputty
E-Jurnal Akuntansi TSM Vol. 5 No. 4 (2025): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v5i4.3049

Abstract

Corruption poses a potential challenge to the economic growth and financial stability of a country. It is closely related to the regulation and legal system that governs various economic activities. This research aims to examine the influence of financial secrecy on corruption. Financial secrecy is supported by a country's legal system to conceal illegally obtained assets that can potentially cause corruption. The quantitative method with the panel data regression technique was used in this research. Financial secrecy was measured using the Financial Secrecy Index (FSI) and corruption was measured using the Corruption Perception Index (CPI). The total sample size was 302, originating from 118 countries worldwide, over three years (2018, 2020, and 2022). The results indicate that financial secrecy has a positive effect on corruption. Furthermore, this study provides more specific evidence through a robustness test, which shows that financial secrecy has a positive effect in developed countries and a negative effect in developing countries. Financial secrecy can be minimized if a country commits to information exchange to combat corruption, as applied by the G20 countries. This is supported by the result finding that financial secrecy has no effect on corruption in the G20 country category but has a positive effect in the non-G20 country category.
Co-Authors Alvina Damayanti Armunanto, Dennis Arthik Davianti Camelia Idriana Kurniadi David Adechandra Ashedica Pesudo Donna Yessi Aprilia Gracella Theotama Ika Kristianti Kevin Kristianti , Ika Noegroho Yefta Andi Kus Priyo Hari Adi Ramadhan, Raihan Gilang Samuel Martono Sondang Selida Apryastuti Purba