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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Resona : Jurnal Ilmiah Pengabdian Masyarakat Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Gorontalo Accounting Journal Keizai Governors Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Mutiara: Multidiciplinary Scientifict Journal
Hifni, Syaiful
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Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Materials Science & Nanotechnology Mathematics Mechanical Engineering Social Sciences Other

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Journal : Keizai

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Pengaruh Pengungkapan Elemen-Elemen Integrated Reporting terhadap Nilai Perusahaan pada Perusahaan Properti dan Real Estate Tahun 2019-2022 Irfansyah, Muhammad Eddy; Hifni, Syaiful
Keizai Vol 6, No 1 (2025): Maret-Agustus
Publisher : Universitas Darwan Ali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56589/keizai.v6i1.513

Abstract

This study aims to examine the effect of integrated reporting element disclosures on firm value in property and real estate companies listed on the Indonesia Stock Exchange during the period 2019–2022. The sampling technique used was purposive sampling, and 22 companies were selected as the sample. The results show that the disclosure of the business model element and performance element has a significant negative effect on firm value, while the remaining elements have no significant impact. These findings indicate that the disclosure of elements in integrated reports has not yet had a meaningful influence on firm value in Indonesia. This could be due to the low quality of disclosures, limited investor understanding of non-financial information, and the fact that the market is still developing. These findings should serve as a point of evaluation for companies and stakeholders to improve the relevance of integrated reporting. Companies need to enhance the quality of disclosures by avoiding general, normative, and irrelevant narratives. It is recommended that companies present a more consistent and logical connection between strategy, business model, risks, and performance. When disclosing elements such as risks, future outlook, and resource allocation, companies should include quantitative indicators and impact assessments. Companies must also maintain a balance in transparency, especially when reporting on performance and risk elements.
Determinants of Going Concern Audit Opinions in Financially Distressed Manufacturing Firms Said, Muhammad Mas; Hifni, Syaiful; Hayar, Atma
Keizai Vol 6, No 2 (2025): September-Februari
Publisher : Universitas Darwan Ali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56589/keizai.v6i2.531

Abstract

This study aims to examine the effect of public accounting firm (PAF) size, audit tenure, auditor switching, and the disclosure of management plans on going concern audit opinions in manufacturing companies experiencing financial distress. The increasing number of financially distressed firms and corporate delistings on the Indonesia Stock Exchange in 2017 highlights the crucial role of auditors in providing early warning signals regarding uncertainties in business continuity. The data were obtained from the financial statements of manufacturing companies for the 2016–2018 period and were selected using a purposive sampling technique, resulting in a sample of 45 companies with a total of 135 observations. Logistic regression was employed as the analytical method. The results indicate that PAF size, audit tenure, and auditor switching do not have a significant effect on going concern audit opinions, suggesting that auditors maintain their independence and professionalism. In contrast, the disclosure of management plans has a positive and significant effect on going concern audit opinions, indicating that auditors perceive such disclosures as signals of an increased risk of a company’s inability to sustain its business continuity. These findings provide important implications for auditors, management, and regulators in enhancing audit quality and financial reporting transparency in Indonesia.
Co-Authors Apriliani, Lina Ayu Oktaviani, Ayu Deviana, Shintia Fizi, Afhan Hawaldi, Muhamad Hayar, Atma Hikmah, Nor Irfansyah, Muhammad Eddy Isnawati Isnawati Jadid, Achmad Nur Kadir Kadir Limarjani, Sustinah Novika Rosari Rano Wijaya Said, Muhammad Mas Saprudin Saprudin, Saprudin Suaili, Achmad Sutarminingsih, Sutarminingsih