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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis JABE (Journal of Accounting and Business Education) Competitive Jurnal Akuntansi dan Keuangan Balance Vocation Accounting Journal Dynamic Management Journal Jurnal Comparative : Ekonomi Dan Bisnis The Es Accounting and Finance ABDIMU Jurnal Pengabdian Kepada Masyarakat Digital Business Journal (DIGIBIS) Management Studies and Business Journal
Sunaryo, Dede
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Other

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Governance and Firm Value: Audit Committee and Ownership as Moderators Sunaryo, Dede; Febrianto, Hendra Galuh; Erdawati, Lena; Fitriana, Amalia Indah; Kartaloğlu, Mikail
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 10, Issue 3, March 2026
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v10i3.64196

Abstract

Amid rising investor scrutiny and ESG-driven valuation pressures, the governance quality of consumer goods firms in emerging markets remains inconsistent. This study investigates how transparency, board independence, institutional Ownership, and audit committee effectiveness influence firm value, addressing the urgent need for integrated governance strategies in Indonesia’s Primary Consumer Goods sector. Using panel data from 2020 to 2024 and a fixed-effects regression model, the study tests the direct and moderating effects of governance variables. Results confirm that transparency and board independence significantly enhance firm value, while institutional ownership and audit committee effectiveness not only exert direct influence but also strengthen governance-performance linkages through interaction effects. The study contributes to governance literature by validating the layered nature of internal and external mechanisms and introducing a dual moderation framework. Its novelty lies in empirically demonstrating how governance synergies, rather than isolated mechanisms, drive valuation outcomes. Practically, the findings urge firms to institutionalise governance audits, attract strategic investors, and reinforce board-audit alignment. The study offers actionable insights for regulators, investors, and boards seeking to optimise governance for sustainable value creation.
The Effect of Audit Delay on Information Asymmetry with Audit Opinion in Indonesian Listed Companies Sunaryo, Dede; Erdawati, Lena; Khikmah, Siti Noor; Simanjuntak, Daniel Nicson
The Es Accounting And Finance Vol. 4 No. 02 (2026): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v4i02.962

Abstract

This study aims to examine the effect of audit delay on information asymmetry and audit opinion in public companies in Indonesia. Audit delay, defined as the time lag between the fiscal year-end and the issuance of the auditor’s report, is considered an important factor influencing the timeliness and reliability of financial reporting. This research adopts a quantitative approach using primary data collected from 35 respondents through structured questionnaires measured on a Likert scale. The data were analyzed using SPSS version 25, including descriptive statistics, validity and reliability tests, classical assumption tests, and multiple regression analysis. The results indicate that audit delay has a significant positive effect on information asymmetry, meaning that longer delays increase the information gap between management and stakeholders. In addition, audit delay also has a significant effect on audit opinion, suggesting that prolonged audit processes are associated with a higher likelihood of receiving less favorable audit opinions. The coefficient of determination shows that audit delay explains 51.1% of the variation in information asymmetry and 42.7% of the variation in audit opinion. These findings highlight the importance of timely audit completion in enhancing transparency, reducing uncertainty, and improving the credibility of financial reporting. The study contributes to the literature by providing empirical evidence from Indonesia and offers practical implications for companies, auditors, and regulators in improving audit efficiency and reporting quality.
Co-Authors Abdul Rauf Ahmad Zaki Mubarok, Ahmad Zaki Atthariqiyah, Yuliani Citra Kusuma Dewi DADANG DADANG Dwicandra, Ni Made Dewi Erdawati, Lena Febrianto, Hendra Galuh Fitriana, Amalia Indah Galuh, Hendra Hamdani Hamdani Haq, Saiful Kartaloğlu, Mikail Kaswoto, Junet Marsanda, Adelia Zulfa Mubarok, Ahmad Zakki Negara, Andi Kusuma Pangesti, Faralia Abdi Pratiwi, Linda Dwi Priyatna, Eka Hendra Simanjuntak, Daniel Nicson Siti Noor khikmah Zatira, Dhea Zhafirah, Adzra