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All Journal Jurnal Reviu Akuntansi dan Keuangan Wahana Riset Akuntansi Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Infestasi Journal of Accounting and Investment TIJAB (The International Journal of Applied Business) Jurnal AKSI (Akuntansi dan Sistem Informasi) Jurnal Akuntansi dan Bisnis Jurnal Akademi Akuntansi (JAA) Reviu Akuntansi dan Bisnis Indonesia Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Akuntansi Keuangan dan Bisnis Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Parjhuga : Jurnal Penelitian dan Pengembangan Daerah E-Jurnal Akuntansi
Hakim, Tito IM. Rahman
Universitas Trunojoyo Madura
Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences

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Lima Belas Tahun Penelitian Kualitas Laporan Keuangan Indonesia: TOPIK, METODE, DAN TEORI Rimawati, Yuni; Hakim, Tito IM. Rahman; Putri, Faradila Yuliana
Jurnal Akuntansi Keuangan dan Bisnis Vol 18 No 2 (2025): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v18i2.6800

Abstract

Main Findings: This study aims to provide an overview of the development of research on financial report quality in Indonesia over the past 15 years, using articles indexed in Sinta 1-6. This study found articles on the quality of private and public sector financial reports. Research Methodology: This study employed a systematic literature review. This study mapped the research topics, methods, populations, and theories across 115 articles. Theoretical and Policy Implications: The results of the analysis can provide an overview of potential future research and a picture of the state of financial report quality in Indonesia. Research Novelty - Mapping into four classifications: research topic, research method, research population, and research theory, using articles indexed in Sinta Indexes 1 to 6 on the topic of financial report quality, with an observation period of 2010-2024.
Integrated Reporting Disclosure and Firm Value: The Moderating Role of Audit Tenure in ASEAN-5 Countries Maulana, Ghifari Robby; Hakim, Tito IM. Rahman; Muhammad, Erfan; Rohma, Frida Fanani
Jurnal Dinamika Akuntansi dan Bisnis Vol 12, No 2 (2025): September 2025
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v12i2.49586

Abstract

This study investigates the effect of integrated reporting disclosure (IRD) on firm value, with audit tenure as a moderating variable. The sample consists of mining and property companies listed in ASEAN-5 capital markets, yielding 363 firm-year observations between 2021 and 2023 through purposive sampling. Using panel data regression, the findings show no significant relationship between IRD and firm value. Moreover, audit tenure negatively moderates this relationship, suggesting that extended auditor tenure weakens the potential benefits of integrated reporting. This negative moderating effect implies that prolonged auditorclient relationships may compromise auditor independence, signal governance concerns to market participants, and reduce the credibility of voluntary disclosure initiatives
Co-Authors Akhmad Affandi Alfa Laili Alya Dhiya Atiqah Amanda, Diva Putri Anggraeni, Diana Rahmatika Auliya Zulfatillah Citra Lutfia Diva Putri Amanda Erfan Muhammad Erfan Muhammad Erfan Muhammad, Erfan Frida Fanani Rohma Hakami, Akhmad Hafizh Hanif Yusuf Seputro Imam Agus Faisol Khy’sh Nusri Leapatra Chamalinda Kusno, Hendra Sanjaya Listiana, Yufita M. Boy Singgih Gitayuda Maulana, Ghifari Robby Maulini, Nanda Shally Muhammad Syam Kusufi Ony Artauli Simatupang Prasetyono Prasetyono Prasetyono Prasetyono Prasetyono, Prasetyono Putri, Faradila Yuliana Rahmat Zuhdi Rahmat Zuhdi Ramli Ramli Ravid Nur Wahid Reddy Setiawan Rifki Aprillah Saleh Rita Yuliana Rohma, Frida Fanani Saleh, Rifki Aprillah Sapta Reza Gautama Sisca Santika Turnanto, Agus Wahid, Ravid Nur Yuni Rimawati