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All Journal Jurnal Riset Akuntansi E-Jurnal Akuntansi
Nur Fadjrih Asyik
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Economics, Econometrics & Finance

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Audit Quality and Integrated Reporting on Firm Value: Analysis of the Moderating Role of GCG Azizahtut Ta'zhiyah; Nur Fadjrih Asyik
E-Jurnal Akuntansi Vol. 35 No. 10 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i10.p05

Abstract

This study analyses the effect of audit quality and the quality of integrated reporting on firm value, with Good Corporate Governance (GCG) as a moderating variable. Based on the agency theory and signalling theory, the study examines how the mechanisms of auditing (audit quality and governance) and reducing information asymmetry (through integrated reporting) can align the agent needs and principal to improve firm value and function as a positive signal for the market. The population consists of Property companies listed on the Indonesia Stock Exchange (IDX) during 2021-2024, with 23 companies (92 observation data) as samples. Furthermore, the data analysis technique used was multiple linear regression and Moderated Regression Analysis (MRA). As a result, it indicates that audit quality as well as quality of integrated reporting have a positive and significant effect on firm value. However, Good Corporate Governance does not moderate the effect of audit quality. It means the audit quality is strong enough as a mechanism of independent audit. In contrast, Good Corporate Governance has a positive and significant moderation for the relationship between the quality of integrated reporting and firm value. In other words, a strong GCG strengthens the credible signal that is delivered through integrated reports, so that it improves market value.
Akuntabilitas Pengelolaan Dana Desa terhadap Pemberdayaan dan Pembangunan Desa Lola Indah Permata; Nur Fadjrih Asyik; Kurnia Kurnia
Jurnal Riset Akuntansi Vol. 4 No. 1 (2026): Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i1.4162

Abstract

Accountability of Village Fund Management is one of the accountability forms that is done by the Village Government for their fund management that later will be shared openly with villagers and can be publicly accessed. The Accountability of the Prambangan Village Fund Management was not relevant; as there were differences in village fund details for the 2022-2023 budget year. Those differences occurred because obstacles appeared, i.e. the fund was late in distribution for the 2022 budget year. It affected the village's development and empowerment. Therefore, the role of the Village Government was crucially needed. Some efforts and role-taking were applied to overcome the burdens so that it would not happen again. Moreover, they were implemented to improve the accountability of Village Fund Management at the Prambangan Gresik, East Java. The study was qualitative. Furthermore, the data were primary which were taken from interview results. The instruments in the data collection technique were observation, interview, and documentation. As a result, it showed that the accountability of the Prambangan village fund management was not relevant and accountable, as there was a burden for the distribution fund for the 2022 budget year. Therefore, the Village Government made some efforts and roles together with the village apparatus and villagers to overcome the problems that happened.
Co-Authors Azizahtut Ta'zhiyah Kurnia Kurnia Lola Indah Permata