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All Journal Jurnal Ekonomi : Journal of Economic Jurnal Riset Mahasiswa Akuntansi (JRMA) Journal of Economics, Business, & Accountancy Ventura AKRUAL: Jurnal Akuntansi Jurnal Pengabdian Masyarakat AbdiMas Journals of Ners Community International Journal of Nursing and Health Services (IJNHS) GEMA EKONOMI JASF (Journal of Accounting and Strategic Finance) Jurnal Ilmiah Akuntansi Kesatuan Journal of Nursing and Public Health (JNPH) Formosa Journal of Science and Technology (FJST) Journal of Hospital Management Amkop Management Accounting Review (AMAR)
MF. Arrozi Adhikara
University of Esa Unggul Jakarta
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Nursing Public Health Social Sciences Other

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Green Investment Policy as Moderator of ESG and Profitability on Value Relevance in Indonesian Coal Firm Rizaldi, Fredy; Arrozi, Muhammad Fachruddin
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4314

Abstract

Growing sustainability awareness and regulatory pressure have encouraged coal companies to adopt ESG disclosure and green investment initiatives. However, empirical evidence on whether these practices enhance firm value remains inconclusive, particularly in emerging markets. Prior studies report inconsistent results regarding the value relevance of ESG disclosure and profitability, while the moderating role of Green Investment Policy (GIP) remains underexplored. Addressing this gap, this study examines the effect of ESG disclosure and profitability on the value relevance of accounting information, measured by Tobin’s Q, and investigates GIP as a moderating variable. Panel data were obtained from coal companies listed on the Indonesia Stock Exchange during 2019–2024 and analyzed using moderated regression analysis with robust standard errors. The findings reveal that ESG disclosure does not significantly affect firm value, either directly or when moderated by GIP. In contrast, profitability moderated by GIP shows a positive and significant effect, indicating that the market values profits more highly when they are strategically allocated to green investments. This study contributes to accounting and sustainability literature by demonstrating that green investment policy strengthens the value relevance of profitability, highlighting the importance of integrating financial performance with substantive sustainability strategies in carbon-intensive industries.
How Time Budget Pressure, Competence, and Independence Affect Audit Quality Through Professional Skepticism ? Diana, Nur; Maslichah, Maslichah; Adhikara, MF. Arrozi; F, Dewi Diah
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3512

Abstract

This research uses the sustained time restriction as a tool for professional skepticism and looks at how auditor independence and competence affect auditing. SEM AMOS analysis and a survey of 113 auditors in Malang Raya revealed that autonomous work and auditor competence had a substantial influence on skepticism. Better auditing was accomplished, nevertheless. The continuum between competent performance and audit quality is preserved by professional skepticism. The quality and skepticism of audits are not significantly impacted by time constraints. The findings imply that extrinsic limitations like time limits are less significant than the auditor's inner qualities, such as competence, proficiency, and skepticism. The investigation of audit practice illumination, auditor skepticism clarification, and profitability skepticism is still on going.
Co-Authors Adityarini, Danuta ANDRY, ANDRY Christophera R Lucius Dihin Septyanto Erry Yudhya Mulyani F, Dewi Diah Fachturohman, Mochamad Arfan Harahap, Riska Anjla Indah Nurpala, Siti Hardiyati Irianto, Sugeng Eko Jatmiko Jatmiko Kristanti M., Novera Kristanti M., Novera KUSMAPRADJA, ROKIAH Kusumapradja, Rokiah Maslichah, Maslichah Nofiarni, Nofiarni Novadiana, Novadiana Nur Diana Nur Diana R. M, Elvina. RATNA INDRAWATI Reza Fadhilla Rian Adi Pamungkas Rizaldi, Fredy Sapto Jumono Saputra, Sugiyono Selfie, Selfie Setyati, Ritta Setyati, Ritta Silviana Mustikawati, Intan Solly Aryza Sri Handayani Sudarwan, Sudarwan Sudarwan, Sudarwan Susanthy, Adhita Tirtayasa, Charli Otman Ummanah Ummanah, Ummanah Victor Livinus, Victor Wahidi, Kemala Rita Wahyuni, Yulia Wardani, Isma Prasetya Wekadigunawan, CSP Wenny