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All Journal JAKPI Jurnal Riset Akuntansi dan Bisnis JURNAL ILMIAH MANAJEMEN & BISNIS KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA JURNAL PENGABDIAN KEPADA MASYARAKAT MIX : Jurnal Ilmiah Manajemen Jurnal Akuntansi dan Pajak JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Ilmiah Universitas Batanghari Jambi IJBE (Integrated Journal of Business and Economics) Journal of Economic, Bussines and Accounting (COSTING) JOURNAL OF APPLIED ACCOUNTING AND TAXATION SEIKO : Journal of Management & Business KITABAH: Jurnal Akuntansi dan Keuangan Syariah Jurnal Akuntansi Kompetif Jurnal Akuntansi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal Reglement & Society (IJRS) Jurnal Ekonomi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Proceeding International Seminar of Islamic Studies Jurnal Ekonomika Dan Bisnis Worksheet : Jurnal Akuntansi International Journal of Economic, Technology and Social Sciences (Injects) International Journal of Economics and Management
Syafrida Hani
Universitas Muhammadiyah Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Public Health Social Sciences Other

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The Role of Profitability in Moderating the Relationship between Sustainability Reporting and ESG Disclosure onFirm Value of Energy Sector in Indonesia Wulandari, Tri; Hani, Syafrida; Sari, Maya
Journal of Applied Accounting and Taxation Vol. 10 No. 2 (2025): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v10i2.11261

Abstract

This study aims to test and analyze the effects of Sustainability Reporting and ESG Disclosure on firm Value, moderated by profitability, among energy sector companies listed on the Indonesia Stock Exchange in 2019-2023. The research is associative and quantitative. The population of this study comprised 87 companies listed on the Indonesia Stock Exchange, which were purposively sampled, yielding 11 companies in the 2019-2023 period. The collected data were analyzed using SPSS version 27. The results of this study indicate that only Sustainability Reporting affects firm value, as measured by Price-to-Book Value (PBV). Then, Profitability as measured by ROA is also unable to moderate either Sustainability Reporting or ESG Disclosure on firm Value.
PENGARUH SKEPTISME PROFESIONAL, INDEPENDENSI DAN PENGALAMAN PEMERIKSA PAJAK TERHADAP PENDETEKSIAN KECURANGAN (FRAUD) DENGAN MORALITAS INDIVIDU SEBAGAI VARIABEL MODERASI (STUDI PADA KPP DI KOTA MEDAN) Lubis, Mutiara Andora; Hani, Syafrida; Sari, Eka Nurmala
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7536

Abstract

This study was conducted to examine and analyze the influence of tax auditor skepticism, independence, and experience on Fraud detection with individual morality as a moderating variable. The study used an associative research approach. Data collection techniques included distributing questionnaires. The sampling technique used a quota sampling technique with 49 respondents and path analysis using SEM PLS version 4. Based on the results, it was concluded that Professional Skepticism has a positive and significant effect on Fraud at the Tax Office in Medan City. This means that when companies increase the application of Professional Skepticism, the Good performance will increase Fraud prevention. Independence has a positive and significant effect on Fraud prevention at the Tax Office in Medan City. This means that when companies improve the implementation of good independence, it will increase Fraud prevention. Tax auditor experience has a positive and significant effect on Fraud prevention at the Tax Office in Medan City. This means that when companies improve the implementation of good tax auditor experience, it will increase Fraud prevention. Professional skepticism has a positive and significant effect on Fraud prevention, with individual morality as a moderating variable at the Tax Office in Medan City. Individual morality mediates the effect of independence on Fraud prevention at the Tax Office in Medan City in a positive direction. This means that individual morality strengthens the relationship between independence and Fraud prevention. Individual morality mediates the effect of tax auditor experience on Fraud prevention at the Tax Office in Medan City. This means that individual morality strengthens the relationship between tax auditor experience and Fraud prevention
PENGARUH SISTEM PENGENDALIAN INTERNAL PEMERINTAH DAN PEMAHAMAN STANDAR AKUNTANSI PEMERINTAHAN TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN DENGAN EFEKTIVITAS SiPD SEBAGAI VARIABEL MODERATING PADA PEMERINTAHAN KOTA BINJAI Ocvianita, Ika; Irfan, Irfan; Hani, Syafrida
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7557

Abstract

This study aims to examine the impact of the Government Internal Control System (SPIP) and the Understanding of Government Accounting Standards on the Timeliness of Financial Report Submission, with the Effectiveness of the Regional Control Information System (SiPD) acting as a moderating variable in the Government of Binjai City. This research adopts a quantitative associative approach, utilizing path analysis through SmartPLS 4 software. A total of 80 questionnaires were distributed for the study. The findings reveal that SPIP has a positive and significant effect on the timeliness of financial report submission. Additionally, the understanding of Government Accounting Standards also has a positive and significant impact. Moreover, the effectiveness of SiPD plays a moderating role, strengthening the relationship between SPIP and the timeliness of financial report submission, as well as enhancing the effect of understanding Government Accounting Standards on the timeliness of financial reporting.
Co-Authors Adrian Bagas Azuar Juliandi Azuar Juliandi Bakhrul Khair Amal, Bakhrul Khair Dahrani, Dahrani Dilla Ainur Rahmi Dodo Wiranda Eka Nurmala Eka Nurmala Sari Elizar Sinambela Fatiya Kamila Hanoum Fauzi, Ahmad Feroza AZRAI JUWIKA Azrai Juwika Feroza AZRAI JUWIKA Azrai Juwika, Feroza AZRAI JUWIKA Azrai Fitri Apriani Girsang, Rapika Br Gulo, Niperjaya Hafsah Hafsah Hakiki, Dewi Harsha Raziqa Daoed Hasbi Assiddiq Henny Zurika Lubis Irfan Irfan , Irfan Irfan, Irfan Irma Handayani, Irma Jufrizen Lubis, Mutiara Andora Mariati Mariati Maya Sari Maya Sari MMSI Irfan ,S. Kom Muhammad Firza Alpi, Muhammad Firza Muhyarsyah, Muhyarsyah Mukti, Roro Canggih Nasyalia, Cut Novien Rialdy Ocvianita, Ika Pratama Marpaung, Arif Putri, Chici Youlanda Rini Ariyani Rizanul Akbar Assofi Rizki Arvi Yunita Saehu, Uun Ahmad Sitta Hazzar Eka Romadhon Sri Wardatul Mufidah Sukma Lesmana, Sukma Suriyadi, Suriyadi Timor, Sukma Damayanti Tri Wulandari Widia Astuty Winanda, Yola Yovi, Muhammad zahrah fauzi