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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
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.
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