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All Journal International Journal of Social Science and Business IKRA-ITH ABDIMAS Journal of Contemporary Accounting Jurnal Abdi Masyarakat (JAM) Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam Indonesian Journal of Cultural and Community Development International Journal of Community Service Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat JAKPI Research Horizon Media Pendidikan Matematika
Siti Choiriah
Universitas Mercu Buana
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Audit fee and digital transformation: Managerial ownership impact on sustainability Adianto, Rachmad Satrio; Choiriah, Siti
Journal of Contemporary Accounting Volume 8 Issue 1, 2026
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol8.iss1.art6

Abstract

This study examines the impact of Audit Fees and Digital Transformation on Sustainability Performance with Managerial Ownership as Moderation. The populace in this research were energy businesses that are listed on the Indonesia Stock Exchange (IDX) in 2020-2023, totaling 90 companies. The sampling design Purposive sampling was employed so that the an example used was 34 businesses. The method of analysis used was panel data using the eviews 13 for linear regression analysis tool. The outcomes of the study simultaneously showed that Audit Fees and Digital Transformation had an effect on Sustainability Performance. Partially, it showed that audit fees had an positive effect on sustainability performance, but digital transformation had no effect on sustainability performance. The moderating variable, namely managerial ownership, could moderate audit fees on sustainability performance, but could not moderate digital transformation on sustainability performance.
CHARACTERISTICS OF TOP MANAGEMENT, AUDIT QUALITY, AND EARNINGS MANAGEMENT IN INFRASTRUCTURE COMPANIES Nainggolan, Abdullah; Choiriah, Siti
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 6, No 1 (2026)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v6i1.6910

Abstract

Financial statements serve as a medium for communicating information regarding various economic events and transactions, including operating performance, financial position, changes in financial position, changes in equity, and corporate cash flows. One of the key pieces of information presented in financial statements is corporate earnings. Earnings are often utilized as an instrument to enhance the appearance of financial reports in order to portray improved company performance. Consequently, earnings management practices are frequently employed to present financial information that does not fully reflect the firm’s actual condition. This study aims to analyze the effect of top management characteristics on earnings management, with audit quality serving as a moderating variable. The research population consists of 67 infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The sample was selected using a purposive sampling technique, resulting in 55 companies that met the criteria and yielding 275 observations over five years. Data were obtained from the companies’ annual reports and analyzed using Moderated Regression Analysis (MRA) based on panel data with the assistance of EViews 10 software. The results indicate that top management knowledge and tenure do not empirically demonstrate a negative and significant effect on earnings management. Audit quality is empirically proven to moderate the relationship between top management knowledge and earnings management practices. However, audit quality does not moderate the relationship between management tenure and earnings management practices in infrastructure companies listed on the Indonesia Stock Exchang.
Co-Authors Adianto, Rachmad Satrio Akbar, Aditya Amelia Amri, Mira Budi Prajogo Deden Tarmidi Dhanny Dhanny Dwi Asih Surjandari Edy Suroso, Edy Erna Setiany Feebiyanti, Amanda Puspita Ayu Gian Villany Golwa Hadnan, Muhamad Hari Setiyawati Hasliza Abdul Halim, Hasliza Abdul I Gusti Ayu Arwati Khoirunnisa, Rihadatulaisi M Yunus Maratusolihah, Nabila Nainggolan, Abdullah NURUL HIDAYAH Pratiwi, Riri Puji Rahayu Raden Mohamad Herdian Bhakti Rini Marlina, Rini Safira, Safira Septyana Mubarakah Siska Widia Utami Suharmadi Suharmadi Sukiranto, Sukiranto Widodo, Wahyudi Widyanto, Muhammad Laras Wiwit Suprihatiningsih Yudhi Herliansyah Yulis Diana Alfia Zamri Ahmad