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All Journal Paradigma : Journal of Science, Religion and Culture Studies Jurnal Manajemen Atma Jaya Jurnal ULTIMA Accounting Jurnal Equity eCo-Buss Jurnal Akuntansi Jurnal Bisnis dan Kewirausahaan (Journal of Business and Entrepreneurship) Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking) Indonesian Journal of Society Engagement (IJSE) Jurnal Manajemen eCo-Fin Media Ilmiah Akuntansi Equity
Wiwi Idawati
Fakultas Ekonomi UHAMKA
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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PENGARUH KUALITAS LAPORAN KEBERLANJUTAN DAN AUDIT TENURE TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN AUDIT EFFORT SEBAGAI VARIABEL MODERASI Idawati, Wiwi; Permana, Larasati Kartika
Ultimaccounting Jurnal Ilmu Akuntansi Vol 16 No 1 (2024): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v16i1.3529

Abstract

Abstract - This study is a quantitative research that aims to examine the effect of sustainability reporting quality and Audit tenure on financial reporting quality with audit effort as a moderating variable. The research uses secondary data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2020-2021. Sampling criteria used a purposive sampling method which obtained a total of 64 samples from 32 manufacturing companies. Testing the hypothesis in this study uses a multiple linear regression model. The research model was processed and tested using STATA Ver.16. The results of this study are: 1) Sustainability reporting quality does not influence financial reporting quality. 2) Audit tenure has a significant positive influence on financial reporting quality. 3) Effort Audit strengthens the effect of the Sustainability reporting quality on financial reporting quality. 4) Audit effort strengthens the effect of Audit tenure on financial reporting quality. Keywords: Financial Reporting Quality; Sustainability Reporting Quality; Audit Tenure; Audit Effort
CHARACTERISTICS OF CORPORATE GOVERNANCE AND SUSTAINABILITY REPORTING WITH PROFITABILITY AS MODERATING Idawati, Wiwi
Journal of Business And Entrepreneurship Vol. 13 No. 2 (2025): JOURNAL OF BUSINESS AND ENTREPRENEURSHIP (November 2025 Edition)
Publisher : Sampoerna University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46273/jobe.v13i2.557

Abstract

The information disclosed through the company's Sustainability Reporting report transparently will make it easier for stakeholders to know how the company carries out its activities and find out what impacts actually occur in the environment around the Company.This study examines the influence of Corporate Governance, Sustainability Report Disclosure moderated with profitability variables. This study uses data on 34 companies that participated in the Asia Sustainability Reporting Rating for the 2019-2023 period with secondary analysis using quantitative methods. This study examines the influence of Corporate Governance, Sustainability Report Disclosure moderated with profitability variables. This study uses data on 34 companies that participated in the Asia Sustainability Reporting Rating for the 2019-2023 period with secondary analysis using quantitative methods.  The results of this study explain that the Audit Committee has no effect on Sustainability Report Disclosure, the Board of Commissioners has a positive effect on Sustainability Report Disclosure, the Board of Directors has a positive effect on Sustainability Report Disclosure, then profitability strengthens the relationship between the Audit Committee and the board of commissioners towards Sustainability Report Disclosure while profitability does not moderate the board of directors towards Sustainability Report Disclosure
Co-Authors Adrian Muluk, Muhammad Aflah, Rommy Akhfanabila, Nadya Alkessa, Khevin Arahman, Wildan Syifa Asyah Harisandi, Ashila Bagaskara, Alvie Budi Kurniawan Darmawan, Muhammad Dzaky Eleonora, Lia Eveline, Roswita Feriasi, Feriasi Hanifah, Ayunda Novita Indah Masri Irwansyah, Novi Liem, Cherry Ni Putu Eka Widiastuti Nuryati, Tutty Permana, Larasati Kartika Randy Kuswanto Rizky, Maraudin Hasmaru Saleh Sadikin, Dikdik Saprudin Saprudin, Saprudin Sembiring, Rinawati Sihotang, Celine D. A. P. Susilawati, Susilawati Verdianto, Keevin Keane Windiana Kirani, Rizky Wisudarwanto, Fandi Yannifar, Afid Firdaus