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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Journal of Economic, Bussines and Accounting (COSTING) ACCRUALS (Accounting Research Journal of Sutaatmadja) Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen) Journal of Management and Bussines (JOMB) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Media Riset Akuntansi Auditing & Informasi Jurnal Akuntansi Trisakti Eduvest - Journal of Universal Studies Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies NuCSJo : Nusantara Community Service Journal PESHUM
Christina Dwi Astuti
Universitas Trisakti
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Neuroscience Social Sciences Other

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The Influence of External Financing, Book-Tax Differences, and Product Diversification on Profit Management Moderated by Managerial Ability Moh. Ardan Makarim Corny; Christina Dwi Astuti
Eduvest - Journal of Universal Studies Vol. 5 No. 7 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i7.50774

Abstract

This study aims to examine the influence of external financing, book-tax differences, and product diversification on earnings management, with managerial ability as a moderating variable. The data used are panel data from 60 Bursa Efek Indonesia (BEI) infrastructure sector companies from 2019 to 2023, totaling 198 observations obtained using purposive sampling techniques. The results of the study, using the fixed effects model, provide empirical evidence of a significant negative relationship between external financing and earnings management, thus supporting signaling theory and emphasizing the importance of financial reporting transparency to reduce opportunistic earnings management practices. Conversely, book-tax differences have a significant positive effect on earnings management, illustrating how management weighs costs and benefits according to rational choice theory and the existence of principal-agent problems for personal gain. Product diversification has no effect on earnings management. Furthermore, managerial ability is only able to moderate the effect of external financing on earnings management by strengthening the negative relationship between these two variables.
Pengaruh Pengendalian Internal, Kompetensi, Dan Independensi Terhadap Kemampuan Auditor Mendeteksi Kecurangan Dengan Skeptisisme Profesional Sebagai Pemoderasi Achmad Hidayatullah; Christina Dwi Astuti
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 2: Februari 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i2.15229

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengendalian internal, kompetensi, dan independensi terhadap kemampuan auditor dalam mendeteksi kecurangan, dengan skeptisisme profesional sebagai variabel moderasi. Pendekatan penelitian yang digunakan adalah kuantitatif dengan metode survei melalui penyebaran kuesioner kepada auditor eksternal di Kantor Akuntan Publik (KAP) wilayah Jakarta. Data dianalisis menggunakan regresi linier berganda. Hasil pengujian asumsi klasik menunjukkan bahwa model penelitian ini memenuhi asumsi normalitas, tidak terjadi multikolinieritas, autokorelasi, dan heteroskedastisitas. Hasil uji t menunjukkan bahwa pengendalian internal, kompetensi, dan independensi berpengaruh positif dan signifikan terhadap kemampuan auditor dalam mendeteksi kecurangan. Selain itu, skeptisisme profesional terbukti memoderasi pengaruh ketiga variabel tersebut, yang berarti semakin tinggi sikap skeptis auditor, maka semakin kuat pengaruh pengendalian internal, kompetensi, dan independensi terhadap kemampuan mendeteksi kecurangan. Nilai koefisien determinasi (Adjusted R²) sebesar 0,648 menunjukkan bahwa 64,8% variasi kemampuan auditor mendeteksi kecurangan dapat dijelaskan oleh model ini. Penelitian ini diharapkan dapat memberikan kontribusi praktis bagi KAP dalam meningkatkan efektivitas audit serta memperkaya literatur akademik terkait deteksi fraud.
Pengaruh Investasi Energi Terbarukan, Ekoefisiensi dan Pengungkapan Emisi Karbon terhadap Nilai Perusahaan Khalisa Zahra Putri; Muhammad Asril Khairi; Christina Dwi Astuti
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 5: Agustus 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i5.19105

Abstract

This study aims to analyze the effect of renewable energy investment, eco-efficiency, and carbon emission disclosure on firm value in energy and basic materials companies listed on the Indonesia Stock Exchange for the 2021–2025 period, specifically companies engaged in mining, nickel, and/or gold. The study employed a quantitative approach with secondary data obtained from annual reports, sustainability reports, and official sources from the companies and the Indonesia Stock Exchange. The sample was selected using a purposive sampling technique. Of the 220 observations that met the initial criteria, 73 outliers were eliminated, resulting in 147 observations used in the analysis. The analytical method used was multiple linear regression with IBM SPSS Statistics. The results showed that renewable energy investment had no significant effect on firm value. Conversely, eco-efficiency had a positive and significant effect on firm value, indicating that better eco-efficiency implementation led to higher firm value. Furthermore, carbon emission disclosure also had a positive and significant effect on firm value, indicating that corporate transparency in disclosing carbon emission information can increase investor confidence and market valuation of the company. These findings indicate that sustainability aspects, particularly eco-efficiency and carbon emissions disclosure, play a significant role in increasing corporate value.
Pengaruh Pengungkapan Terkait Keberlanjutan dan Risiko Iklim Terhadap Nilai Perusahaan Febri Dwi Rohmatun; Christina Dwi Astuti
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i3.11332

Abstract

This study examines the impact of sustainability and climate risk disclosure on firm value in climate-sensitive sectors listed on the Indonesia Stock Exchange. The study is relevant given the increasing attention of investors and regulators to sustainability transparency, particularly following the issuance of the International Financial Reporting Standards (IFRS) Sustainability Disclosure Standards IFRS S1 and IFRS S2. These standards emphasize sustainability and climate-related disclosures through four main pillars, namely governance (GOV), strategy (STR), risk management (RIS), and metrics and targets (MET), which are considered financially material in influencing firm value. The 2023–2024 period is considered relevant as it reflects the early phase of adoption and adjustment to IFRS S1 and IFRS S2-based disclosures in Indonesia. This study employs a quantitative approach using multiple linear regression analysis. The research sample was selected using a purposive sampling method and consists of climate-sensitive companies with a total of 408 observations. The data used were secondary data obtained from companies’ annual reports and sustainability reports. Firm value is measured using Price to Book Value (PBV), with control variables including firm size, profitability, leverage, and firm age. The results show that strategy disclosure has a positive and significant effect on firm value, while risk management and metrics and targets disclosures have a significant negative effect. Meanwhile, governance disclosure does not have a significant effect on firm value. This study concludes that market responses to sustainability and climate risk disclosures are heterogeneous.
Co-Authors Achmad Hidayatullah Aisyah Maharani Audrey Alvania Ayu Ekasari Dandy Bintang Taufik Ridho Darra Pradita Hidayat Dira Dwi Rahmani FARAH MARGARETHA Febri Dwi Rohmatun Fellicia Fellicia Hannah Paramita Freed Haryo Kuncara Hasna Shafira Hasnawati Hasnawati Jasmine Vyrza Qonita Khalisa Zahra Putri Lala Lathifah Ariyani Meisy Meisy Moh. Ardan Makarim Corny Muhammad Alfa Rizky Muhammad Asril Khairi Mulyadi Siregar Mulyadi Siregar Nandha Pangestu Oktafalia Marisa Rizki Aditya Pratama Rizki Widianto Siera Fini Tri Indahyanti Yanti, Harti Budi