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All Journal Afkaruna: Indonesian Interdisciplinary Journal of Islamic Studies MIX : Jurnal Ilmiah Manajemen Jurnal Riset Akuntansi dan Keuangan Kajian Akuntansi International Journal of Business Studies Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Kontigensi: Jurnal Ilmiah Manajemen Journal of Social Research Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Journal of International Conference Proceedings Journal of Islamic Economics Lariba Eduvest - Journal of Universal Studies Pelita : Jurnal Penelitian, Terapan dan Aplikatif Jurnal Ekonomi, Manajemen, Akuntansi
Muhyarsyah, Muhyarsyah
Universitas Muhammadiyah Sumatera Utara
Religion Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Neuroscience Social Sciences

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The Effect of Auditor Competence, Independence, and Integrity on Audit Quality: A Case Study on BPKP Auditors Insanuadi, Mohammad; Muhyarsyah, Muhyarsyah
Kontigensi : Jurnal Ilmiah Manajemen Vol 13 No 1 (2025): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/jimk.v13i1.742

Abstract

Auditor competence plays a crucial role in ensuring technical proficiency, accurate analysis, appropriate decision-making, and maintaining the credibility and quality of an objective and reliable audit. This study aims to analyze the effect of auditor competence, auditor independence, and auditor integrity on audit quality. A quantitative approach using multiple linear regression analysis was employed to analyze the research data. The research findings reveal that the three independent variables: auditor competence, independence, and integrity have a positive and significant effect on audit quality. These findings reaffirm that auditor competence, independence, and integrity are crucial factors in enhancing audit quality. Additionally, this study contributes to policy development aimed at improving audit quality, particularly in the public sector, by emphasizing the strengthening of the auditor’s role in ensuring high-quality audit outcomes.
The Influence of Firm Value, Financial Performance, and Good Corporate Governance on the Quality of Sustainability Reporting Novaldi, Mastrio; Muhyarsyah, Muhyarsyah
International Journal of Business Studies Vol. 9 No. 2 (2025): International Journal of Business Studies
Publisher : Sekolah Tinggi Manajemen IPMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32924/ijbs.v9i2.378

Abstract

The growing importance of sustainability in business operations has encouraged companies to increasingly pay attention to and report on their social, environmental, and economic performance. Modern companies are expected to consider broader interests beyond just management and shareholders. Investors no longer rely solely on balance sheets, income statements, cash flows, and notes to financial statements when making investment decisions. There is a growing demand from stakeholders for company reports that contain more holistic information about the company's long-term value creation opportunities and its broader impact on society. Although many companies have published Sustainability Reports or ESG Reports, these reports are often fragmented and inconsistent, making stakeholder decision making more challenging (Global Head of IFRS & ESG Reporting, PwC United Kingdom). This study aims to examine the influence of firm value, solvency ratio, profitability ratio, leverage ratio, shareholders, and board of commissioners on the quality of sustainability reporting. A causal research method is applied in this study. A total population of 60 companies is used in the study, with 30 companies selected using purposive sampling based on specific criteria. The study's findings indicate that firm value, solvency ratio, profitability ratio, managerial ownership, and institutional ownership have a positive and significant influence on sustainability reporting, as evidenced by the t-test results showing t values greater > t values table.
ESG disclosure, capital structure, and profitability in explaining firm value of Indonesia’s IDX ESG Leaders: Some notes from Islamic finance perspectives‎ Dewi, Hastin Riska; Muhyarsyah, Muhyarsyah
Journal of Islamic Economics Lariba Vol. 12 No. 1 (2026)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jielariba.vol12.iss1.art1

Abstract

IntroductionThe increasing importance of sustainability and responsible investment has led to growing attention to environmental, social, and governance disclosure in global markets. In Indonesia, the establishment of the IDX ESG Leaders index provides a relevant platform to evaluate how such disclosure, alongside financial fundamentals, contributes to firm value. Despite expectations that non-financial transparency enhances valuation, empirical findings in emerging markets remain inconsistent, warranting further investigation.ObjectivesThis study examines the effects of environmental, social, and governance disclosure and capital structure on firm value among firms listed in the IDX ESG Leaders index from 2020 to 2023. It also explores whether profitability moderates these relationships by strengthening or weakening their impact on valuation.MethodThe research adopts a quantitative approach using panel data regression with 68 firm-year observations from 17 IDX ESG Leaders firms. ESG disclosure indices were constructed through content analysis of annual and sustainability reports, while financial data were obtained from audited statements. Profitability, proxied by return on assets, was incorporated as a moderating variable through moderated regression analysis to identify conditional effects.ResultsThe findings reveal that environmental and social disclosure do not directly influence firm value, while governance disclosure exerts a significant negative effect. Capital structure shows a strong positive impact, and profitability both directly enhances firm value and moderates certain relationships. Specifically, profitability weakens the effect of social disclosure but strengthens the influence of capital structure, suggesting that investors prioritize financial fundamentals over non-financial reporting.ImplicationsThe results highlight the conditional relevance of ESG disclosure in emerging markets and reinforce the continuing importance of profitability and capital structure. Theoretically, the study challenges the universality of stakeholder and signaling theories by revealing context-dependent effects. Practically, it provides guidance for managers to align disclosure with financial strength and for policymakers to strengthen ESG reporting standards.Originality/NoveltyThis study contributes to the literature by disaggregating ESG disclosure into environmental, social, and governance dimensions and incorporating profitability as a moderating variable. It provides new evidence from Indonesia’s capital market, offering insights into how non-financial transparency interacts with financial strategies to shape firm value.
Financial Ratio Analysis For Predicting Financial Distress Kinanti, Veronica Sonia; Muhyarsyah, Muhyarsyah
Eduvest - Journal of Universal Studies Vol. 3 No. 10 (2023): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v3i10.934

Abstract

This empirical study aims to analyze the financial ratios that can predict financial distress in property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2020. The study employs a quantitative approach with multiple linear regression analysis using eviews software. The data used in this study are secondary data obtained from the annual financial reports of the companies listed on the IDX. The study analyzes the potential for financial distress in the property and real estate sector and identifies the financial ratios that can predict financial distress. The results can provide insights for investors, regulators, and policymakers in identifying the potential for financial distress in the property and real estate sector. The study can also help companies in the sector to improve their financial performance and avoid financial distress. The study contributes to the existing literature on financial distress prediction models and provides empirical evidence on the effectiveness of financial ratios in predicting financial distress in the property and real estate sector.
The Effect of Auditor Ethics and Auditor Professional Skepticism on Audit Quality with Remote Audit as a Moderation Variable Julianti, Pujihastuti Dwi; Muhyarsyah, Muhyarsyah
Journal of Social Research Vol. 2 No. 10 (2023): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v2i10.1443

Abstract

The increasing demand for professional public accounting services requires the public accounting profession to improve its performance to produce audits that are reliable, used, and trusted by interested parties. This study aims to identify and analyze the effect of auditor ethics and professional skepticism on audit quality with remote audit as a moderating variable. This study uses primary data obtained from questionnaire data distributed to external auditor respondents who work at a Public Accounting Firm in the South Jakarta Region. The sampling technique used purposive sampling. Multiple linear regression analysis techniques using SmartPLS 3.2.9 with a significance level of 5%. The results of this study indicate that partially, auditor ethics and auditor professional skepticism have a positive and significant effect on audit quality, while remote audit variables cannot moderate the influence between auditor ethics and auditor professional skepticism on audit quality.
Pengaruh Good Corporate Governance Dan Leverage Terhadap Kinerja Keuangan Pada Perusahaan Manufaktur Sub Sektor Farmasi Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2024 Lumbantoruan, Riles J.B.; Muhyarsyah, Muhyarsyah
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 2: Januari 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i2.12722

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh corporate governance dan Leverage terhadap kinerja keuangan perusahaan Terdaftar di Bursa Efek Indonesia periode 2020 – 2024. Mekanisme corporate governance yang diuji antara lain adalah Dewan Komisaris Independen, Kepemilikan Manajerial, Komite Audit, Kepemilikan Institusional, dan Dewan Direksi. Sedangkan kinerja keuangan perusahaan diproksikan dengan Return On Equity (ROE). Jenis penelitian ini adalah explanatory research dengan pendekatan kuantitatif. Data yang digunakan pada penelitian adalah data sekunder yang diperoleh dari website resmi Bursa Efek Indonesia dan website resmi masing – masing perusahaan. Sampel yang digunakan berjumlah 10 perusahaan farmasi yang memenuhi kriteria. Teknik pengambilan sampel dilakukan dengan metode purposive sampling. Analisis data yang digunakan adalah analisis statistik deskriptif dan analisis statistik inferensial yang terdiri atas uij asumsi klasik dan analisis regresi berganda. Uji hipotesis dilakukan dengan uji F, uji t, serta uji koefisien determinasi. Hasil penelitian ini menunjukkan bahwa variabel Dewan Komisaris Independen, Komite Audit, Kepemilikan Institusional, Kepemilikan Manajerial, dan Dewan Direksi secara simultan berpengaruh terhadap kinerja keuangan perusahaan. Secara parsial, Dewan Komisaris Independen, Komite Audit, Kepemilikan Manajerial, dan Leverage berpengaruh terhadap kinerja keuangan perusahaan sementara Kepemilikan Institusional tidak berpengaruh terhadap kinerja keuangan perusahaan.
The Influence of Personal Characteristics, Competence, and Auditor Experience on Audit Quality in the Government Sector in Jakarta Aristawa, Satria; Muhyarsyah, Muhyarsyah
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 2 No. 3 (2025): Pelita Journal October 2025
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/pelita.v2i3.249

Abstract

This This study aims to examine the influence of professional skepticism, audit knowledge, and auditor experience in dealing with audit complexity on audit quality among auditors engaged in public sector audits in Jakarta. The issue of audit quality in Indonesia remains a serious concern, as evidenced by various audit findings and violations reported by regulatory bodies. This research employs a quantitative approach using a survey method. Data analysis was conducted using the Partial Least Squares Structural Equation Modeling (PLS-SEM) technique, which includes (1) testing the measurement model (outer model) to assess convergent validity, discriminant validity, and construct reliability, and (2) testing the structural model (inner model) to evaluate the relationships among variables and to test the research hypotheses. The results of the hypothesis testing show that professional skepticism (β = 0.384), audit knowledge (β = 0.275), and auditor experience (β = 0.403) have positive and significant effects on audit quality, with auditor experience being the most dominant factor. The study concludes that enhancing audit quality can be achieved by strengthening auditors’ personal characteristics, technical knowledge, and practical experience through continuous training and professional development programs.
Co-Authors Aristawa, Satria Bastari M Dewi, Hastin Riska Eka Nurmala Sari Insanuadi, Mohammad Irafah, Siti Irfan Irfan Irfan, Irfan Iskandar Muda Julianti, Pujihastuti Dwi Kinanti, Veronica Sonia Kusuma, Pipit Mike Lumbantoruan, Riles J.B. M. Khairul Fazli Sitompul Maya Sari Nasyalia, Cut Novaldi, Mastrio Nugroho, Muhammad Arif Setyo Nunung Sri Wahyuni NURUL HIDAYAH Ramadhan, Nisa Nur Rina Bukit Rina Bukit Syafrida Hani Teguh Budi Zulia Hanum