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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi & Auditing Indonesia 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) Owner : Riset dan Jurnal Akuntansi Jurnal Akuntansi dan Bisnis Jurnal Akademi Akuntansi (JAA) Reviu Akuntansi dan Bisnis Indonesia Jurnal Abdi Masyarakat Indonesia Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Akuntansi dan Keuangan Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Parjhuga : Jurnal Penelitian dan Pengembangan Daerah Jurnal Ilmiah Administrasi Publik Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Hakim, Tito IM. Rahman
Universitas Trunodjoyo Madura
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences

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Pendampingan Mahasiswa Magang dalam Peningkatan Kinerja Audit di Kantor Akuntan Publik XYZ Surabaya Kharisma Widy Astuti; Tito IM. Rahman Hakim
Jurnal Abdi Masyarakat Indonesia Vol 6 No 3 (2026): JAMSI - Mei 2026
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jamsi.2907

Abstract

Kualitas sumber daya manusia di bidang audit menjadi faktor penting dalam mendukung kinerja Kantor Akuntan Publik (KAP). Program magang dengan pendampingan auditor sebagai pembimbing lapang merupakan salah satu upaya untuk meningkatkan kompetensi mahasiswa sekaligus menjembatani kesenjangan antara teori dan praktik. Tujuan dari artikel ini adalah memaparkan proses pengabdian melalui aktivitas magang pada KAP XYZ, khususnya terkait peran mahasiswa magang dalam membantu efektivitas KAP dan peningkatan kemampuan audit mahasiswa magang. Penulis merupakan mahasiswa magang yang terlibat langsung dalam penyusunan kertas kerja audit, pengumpulan bukti audit, dan pengarsipan dokumen audit. Metode yang digunakan adalah pendampingan intensif sebgai mahasiswa magang MBKM. Hasil menunjukkan adanya peningkatan pemahaman mahasiswa terhadap prosedur audit, kemampuan analisis laporan keuangan, ketelitian pemeriksaan data, serta keterampilan penyusunan kertas kerja audit. Hasil menunjukkan bahwa pendampingan efektif meningkatkan pemahaman prosedur audit, kemampuan analitis, serta ketelitian dalam pemeriksaan laporan keuangan. Temuan ini menegaskan bahwa pendampingan intensif dalam program magang memberikan manfaat ganda, baik bagi peningkatan kompetensi mahasiswa maupun kinerja KAP. Implikasinya adalah diperlukan penguatan kolaborasi antara perguruan tinggi dan KAP dalam merancang program magang yang terstruktur, berkelanjutan, dan berbasis praktik nyata guna menghasilkan lulusan yang kompeten dan siap kerja.
Do ESG Matter for Investor in ASEAN-5? Evidence from Mining and Property Companies Ervina Rahmalia Putri; Erfan Muhammad; Tito IM. Rahman Hakim; Frida Fanani Rohma
Jurnal Akuntansi dan Keuangan Vol. 28 No. 1 (2026): MAY 2026
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.28.1.42-59

Abstract

ESG disclosures constitute vital non-financial communication channels that potentially influence investor perceptions and capital deployment strategies, consequently affecting firm value. Audit committee oversight within governance architectures is theorized to amplify the value-generating capacity of ESG programs, especially in environmentally impactful industries including mining and property sectors. This study analyzes firms spanning five Southeast Asian markets during 2021-2023. ESG, as a whole, harms firm value across the mining and property sector in ASEAN-5. Audit committee characteristics demonstrate insufficient moderating influence on ESG-firm value relationships. By performing additional tests, environmental and governance indicators exhibit favorable correlations with firm value, whereas social metrics display negligible statistical significance. Empirical findings demonstrate heterogeneous effects for composite ESG and its pillars on firm value. Results indicate that some notions of legitimacy and agency theory are not advocated. Investors need to remain vigilant in digesting ESG information from the mining and property companies in ASEAN-5 countries, as its composite and pillars affect firm value in distinct ways. The government could codify the rule to mandate a sustainability committee to ensure ESG information credibility for all high-risk environmental sectors, especially in ASEAN-5.
ESG, Nilai Perusahaan dan Kinerja: Peran Moderasi Audit Internal dan Eksternal Maulinda Safitri; Tito IM. Rahman Hakim; Rahmat Zuhdi; Anis Wulandari
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3441

Abstract

The current study investigates the dynamics among Environmental, Social, and Governance (ESG) disclosure, value and performance of the firm, incorporating audit quality and audit committee as moderating factors. Panel data regression is utilized to analyze 455 observations from non-financial firms listed on the Indonesia Stock Exchange over the 2017–2023 period. The sample is filtered through purposive sampling based on some predetermined criteria. The results exhibit (1) ESG disclosure failed to significantly affect firm value but negatively affect performance; (2) for moderation analysis only the interaction between ESG disclosure and audit quality is significant, while the rest is not significant. These findings advance the theoretical understanding of the role of audit mechanisms in ESG contexts in Indonesia.  This study's findings also offer valuable insights for several stakeholders. Companies can leverage them to enhance the effectiveness of their ESG reporting assurance mechanisms. Investors gain awareness of the limitations in current internal assurance practices that affect the credibility of ESG disclosures. For policymakers, the results highlight the importance of refining audit functions within the ESG reporting framework through regulatory measures to better support corporate value creation.
Board gender diversity, financial performance, ESG and audit committee: Capturing ‘glass cliff’ phenomenon in emerging market Nikmah, Alfa Lailatin; Hakim, Tito IM. Rahman; Kusno, Hendra Sanjaya
Jurnal Akuntansi dan Auditing Indonesia Vol. 30 No. 1 (2026)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol30.iss1.art18

Abstract

This study investigates the effect of board gender diversity on financial performance, using ESG performance and audit committee expertise as moderating variables. Utilizing a purposive sampling approach, a sample of 31 firms from the technology, healthcare, and energy sectors listed on the Indonesia Stock Exchange (IDX) between 2022 and 2023 was selected. The data were analyzed using panel data regression analysis. The results indicate that board gender diversity fails to significantly affect financial performance. Furthermore, ESG performance and audit committee expertise do not moderate the gender diversity and. financial performance dynamic. However, sensitivity tests employing alternative proxies for board gender diversity and financial performance reveal that the presence of female directors significantly affects accounting-based performance (ROE and ROA). Conversely, audit committee expertise positively moderates the impact of female directors on market-based performance (Tobin’s Q) across all board gender diversity proxies. Based on these findings, future research should employ the Blau and Shannon indexes to capture board gender diversity during post-crisis periods. Additionally, investors are advised to closely monitor firms with robust audit committee expertise, while policymakers are encouraged to formulate regulations that promote board consolidation with audit committees possessing advanced accounting and financial expertise during turbulent times.
Integrated Reporting Disclosure and Firm Value: The Moderating Role of Audit Tenure in ASEAN-5 Countries Ghifari Robby Maulana; Tito IM. Rahman Hakim; Erfan Muhammad; Frida Fanani Rohma
Jurnal Dinamika Akuntansi dan Bisnis Vol. 12 No. 2 (2025): September 2025
Publisher : ccounting Department, Universitas Syiah Kuala, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v12i2.2732

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 auditor–client relationships may compromise auditor independence, signal governance concerns to market participants, and reduce the credibility of voluntary disclosure initiatives.
Interaksi Dark Triad dan Fraud Hexagon: Perspektif Kecurangan Akademik Gautama, Sapta Reza; Hakim, Tito IM. Rahman; Muhammad, Erfan
Reviu Akuntansi dan Bisnis Indonesia Vol. 7 No. 2 (2023): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v7i2.19807

Abstract

Latar Belakang: Masifnya kecurangan akademik yang dilakukan mahasiswa masih menjadi topik penelitian yang menarik di bidang akuntansi keperilakuan, terutama karena kecurangan akademik kemungkinan besar akan memengaruhi perilaku kecurangan di dunia kerja. Guna memetakan faktor yang memicu kecurangan akademik maka studi ini dilakukan dengan tujuan memitigasi faktor terjadinya perilaku tidak etis tersebut. Tujuan: Tujuan penelitian ini adalah untuk menguji efek moderasi faktor dark triad pada pengaruh faktor fraud hexagon terhadap kecurangan akademik.Metode Penelitian: Penelitian ini menggunakan pendekatan kuantitatif dengan pengumpulan data menggunakan kuesioner. Populasi data dari penelitian ini adalah mahasiswa S1 akuntansi pada perguruan tinggi yang ada di Madura dengan kriteria mahasiswa aktif S1 akuntansi dan telah atau sedang menempuh mata kuliah audit II atau akuntansi forensik. Teknik pengambilan sampel menggunakan purposive sampling dan diperoleh 260 responden. Alat analisis data yang digunakan dalam penelitian ini adalah SmartPLS 4.Hasil Penelitian: Temuan penelitian ini menunjukkan bahwa tekanan, kesempatan, rasionalisasi, kemampuan dan ego berpengaruh terhadap perilaku kecurangan akademik, sedangkan kolusi tidak berpengaruh signifikan terhadap kecurangan akademik. Ketiga faktor dark triad (machiavellianism, narcissism dan psychopathy) secara empiris tidak terbukti mampu memoderasi secara signifikan pengaruh variabel eksogen (kesempatan, kemampuan, rasionalisasi dan ego) terhadap variabel endogen, yaitu kecurangan akademik.Keterbatasan Penelitian: Observasi dilakukan pada scope perguruan tinggi di Madura, sehingga sempitnya lingkup penelitian merupakan keterbatasan dari penelitian ini.Keaslian/Kebaruan Penelitian: Penelitian ini mencoba mengurangi gap pada topik kecurangan akademik dengan menambahkan faktor dark triad sebagai variabel moderasi.
Perceived Personal Cost and Whistleblowing Intention: Testing a Multi-Moderation Model Tito IM. Rahman Hakim; Prasetyono Prasetyono; Rifki Aprillah Saleh; Ravid Nur Wahid
Jurnal Akuntansi dan Bisnis Vol 25, No 2 (2025)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v25i2.1515

Abstract

This study aims to investigate the relationship between accounting students' intentions to report wrongdoing and their perceptions of personal cost. Additionally, this article examines how the microsocial ethical environment, group cohesion, and peer-reporting type moderate the effect of perceived personal cost on whistleblowing intentions. The study employs data collected from 182 students at three state universities in Madura. Participants were selected using a convenient non-probability sampling method and were administered a questionnaire. The data were analyzed using SmartPLS version 4. The results indicate that perceived personal cost has a positive influence on whistleblowing intentions, supporting the prosocial behavior argument. Regarding the interaction effects, the findings reveal that the microsocial ethical environment fails to moderate the main effect (perceived personal cost on whistleblowing intentions), while group cohesion and peer-reporting type partially moderate the main effect. These findings extend the existing theory regarding whistleblowing and are valuable in assisting universities in formulating whistleblowing systems that are customized to accommodate students' fraud reporting.
ESG, INTEGRATED REPORTING, AUDIT AND FIRM VALUE: EVIDENCE FROM ASEAN-5 CARBON-INTENSIVE SECTORS Hakim, Tito IM. Rahman; Muhammad, Erfan; Rohma, Frida Fanani; Maulana, Ghifari Robby; Putri, Ervina Rahmalia; Osman, Diaeldin
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 16 No 1 (2026): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/assets.v16i1.67623

Abstract

Purpose – This study’s objective is to probe the nexus of ESG and IR on firm value moderated by audit committee characteristics and auditor tenure. Methods – The study employed panel data regression across the mining and property sector in ASEAN-5 countries spanning from 2021-2023.   Findings – This study reveals that ESG and IR fail to contribute significantly to firm value creation. Audit committee expertise emerges as the sole significant moderating variable, surprisingly weakening the relationship between ESG, IR, and firm value. Research Implications – Future studies should refine the measurement of audit committee expertise to better fit the sustainability context. Investors in the ASEAN-5 region appear largely indifferent to ESG and IR information, which discourages mining and property companies from seeking adequate assurance for their non-financial reports. Furthermore, policymakers are urged to devise superior regulations to enhance the credibility of ESG and IR disclosures and establish robust governance mechanisms. Originality – This study is the first in combining internal and external audit function to moderate the effect of sustainability initiatives on firm value in ASEAN-5 context. 
Co-Authors Akhmad Affandi Alfa Laili Amanda, Diva Putri Anggraeni, Diana Rahmatika Anis Wulandari Auliya Zulfatillah Citra Lutfia Diva Putri Amanda Erfan Muhammad Erfan Muhammad Erfan Muhammad Erfan Muhammad Erfan Muhammad, Erfan Ervina Rahmalia Putri Frida Fanani Rohma Gautama, Sapta Reza Ghifari Robby Maulana Hakami, Akhmad Hafizh Hanif Yusuf Seputro Imam Agus Faisol Kharisma Widy Astuti Khy’sh Nusri Leapatra Chamalinda Kusno, Hendra Sanjaya Listiana, Yufita M. Boy Singgih Gitayuda Maulana, Ghifari Robby Maulinda Safitri Maulini, Nanda Shally Muhammad Syam Kusufi Nikmah, Alfa Lailatin Ony Artauli Simatupang Osman, Diaeldin Prasetyono Prasetyono Prasetyono Prasetyono Putri, Ervina Rahmalia Rahmat Zuhdi Rahmat Zuhdi Rahmat Zuhdi Ramli Ramli Ravid Nur Wahid Ravid Nur Wahid Reddy Setiawan Rifki Aprillah Saleh Rifki Aprillah Saleh Rita Yuliana Rohma, Frida Fanani Sapta Reza Gautama Turnanto, Agus