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All Journal ECSOFiM (Economic and Social of Fisheries and Marine Journal) Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Pendidikan Ekonomi & Bisnis Jurnal Akuntansi dan Ekonomika Jurnal ASET (Akuntansi Riset) Assets: Jurnal Akuntansi dan Pendidikan JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) EKUITAS (Jurnal Ekonomi dan Keuangan) eCo-Buss JURNAL REKAYASA SIGMA TEKNIKA Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) UPI YPTK Journal of Business and Economics JURNAL LENTERA AKUNTANSI Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Bussman Journal : Indonesian Journal of Business and Management Jurnal Akuntansi Keuangan dan Bisnis Jurnal Mutiara Ilmu Akuntansi Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Riset Akuntansi Journal Markcount Finance e-Jurnal Apresiasi Ekonomi
Ilona, Desi
Universitas Putra Indonesia YPTK
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Mechanical Engineering Social Sciences

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Journal : Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN)

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Pengungkapan Esg Dan Efisiensi Investasi Investigasi Peran Kualitas Audit Dan Transformasi Digital Sebagai Variabel Moderasi Ningsih, Shela Septia; Zaitul; Ilona, Desi
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 01 (2024): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : September-November
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i01.625

Abstract

This study examines the impact of environmental, social and governance (ESG) disclosures on investment performance by considering audit quality and digital transformation as moderating variables. Using a purposive sampling method, this research was conducted using a quantitative approach and focused on energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2023. Hypothesis testing was carried out using multiple linear regression. The results showed that environmental and social disclosures positively influence investment efficiency, while governance disclosures have no significant effect. In addition, audit quality is found to negatively influence investment efficiency, while digital transformation has a positive impact. Hence, the effect of ESG disclosure on investment efficiency varies when moderated by audit quality and digital transformation. When moderated by audit quality, environmental disclosures have a negative effect, while social and governance disclosures have no significant impact. On the other hand, when moderated by digital transformation, environmental disclosure has a positive impact, social disclosure has a negative effect, and governance disclosure has no significant effect on investment efficiency. This finding indicates that moderating factors such as audit quality and digital transformation significantly affect investment efficiency.
Corporate Governance dan Kepercayaan Investor Peran Moderasi Going Concern, Corporate Reporting, dan Covid-19 Muhammad , Ghazi; zaitul; Ilona, Desi
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 01 (2024): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : September-November
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i01.688

Abstract

The study's objective is to empirically test the influence of corporate Governance on investor confidence: going concerns, corporate reporting, and covid-19 as moderating variables using four control variables: company size, leverage, company age and profitability. The companies operating in the sub-sector of financing services listed in the Indonesia Stock Exchange from 2018 to 2023. The final sample is fifteen companies. The secondary data obtained from www.idx.co.id and the company's official website is the research data type. Data is analysed using moderated regression using SPSS and Gretl. The empirical finding is that corporate Governance and going concerns positively influence investor confidence, whereas corporate reporting and COVID-19 have no relationship with investor confidence. Going concerns moderate the relationship between corporate Governance and investor confidence, while corporate reporting and COVID-19 do not moderate the relationship between Corporate Governance and investor confidence.
Co-Authors Abd-Mutalib, Hafizah Alberty, Putri Anief, Bahrul Anita Ade Rahma Aqila, Foja Ayu Rafifa Ayu Yulia Sari Azwa Maqfira dandes rifa Dandes Rifa Dandes Rifa, Dandes Datillah, Rahmat Desi Lammarito Sinaga Desi Permata Sari Dessy Rahmawati, Dessy Dwi Fitri Puspa Elfiswandi Ethika , Ethika Eugene Okyere Kwakye Eugene Okyere-Kwakye Febri Aldi Hadi, Zuriyon Hamdi, Mukhlizul Hanna Pratiwi Hanna Pratiwi Herawati Herawati Herawati Mawardi Herifal Ikhsan hilda mary jayanti , Chesren putri Junaidi Junaidi Maharani, Shinta Dea Mahendri, Meihendri Mardiana Azizah Mardiana Azizah Melani Sri Wahyuni Messy Wisandra Muhammad , Ghazi Muhammad fauzan Muhammad Pondrinal Neva Novianti Ningsih, Shela Septia Novia Rahmawati Nurmawati, Ulmi Nurwati A Ahmad-Zaluki Okyere-Kwakye, Eugene Prastya, Dwi Puttri , Daniati Puttri, Daniati Rifki Putra Ananda Rina Asmeri, Rina Rozi Destian Rozi Destian Salfadri, Salfadri Sandra, Viola Refina Saputra, Dede Yudha Selvi Yona Sari Shamharir Abidin Siti Naziyatul Ulfa Tela, I Nengah Titah Fadhilah Harahap Titami Seprianti Wahyuni, Anggela Wongso , Jonny Wongso, Jonny Yasni, Delvi Okti Yeasy Darmayanti Yesi Fitri Yuwanita Yeza, Riska Nofri Yulistia Muslim, Resti Yunilma Yunilma Yunilma, Yunilma Yunita Waryani Zaitul Zaitul , Zaitul Zaitul Zaitul Zaitul, Zaitul