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All Journal Wahana Riset Akuntansi Neo-Bis AKRUAL: Jurnal Akuntansi Jurnal Kajian Akuntansi El-Barka: Journal of Islamic Economics and Business Journal of Islamic Accounting and Finance Research Jurnal Ekonomi Syariah Pelita Bangsa Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Erfan Muhammad, Erfan
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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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 Agustin, Mifta Ayu Ali Djamhuri Asim Asy'ari, Muhammad Atik Abidah Dewi Amalia Eliwa, Yasser Frida Fanani Rohma Hakami, Akhmad Hafizh Hakim, Tito IM. Rahman Hotimah, Enur Made Sudarma Maskuri Maulana, Ghifari Robby Muhammad Syam Kusufi Noval Adib Rohma, Frida Fanani Romadhon, Yeni Riski Said, Jamaliah Tarjo Tarjo Turnanto, Agus Umro, Azizatul