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All Journal Journal of Applied Finance & Accounting AFEBI Accounting Review Jurnal Akuntansi Jurnal ULTIMA Accounting Journal of Economic, Management, Accounting and Technology (JEMATech) Gorontalo Accounting Journal JOURNAL OF APPLIED MANAGERIAL ACCOUNTING (JRAMB) Jurnal Riset Akuntansi Mercu Buana Akurasi : Jurnal Studi Akuntansi dan Keuangan Journal of Contemporary Accounting Jurnal Akuntansi Bisnis Journal of Global Business and Management Review Global Financial Accounting Journal Jurnal Ilmiah Akuntansi Kesatuan TEKIBA : Jurnal Teknologi dan Pengabdian Masyarakat Journal Of Human And Education (JAHE) Conference on Community Engagement Project (Concept) Social Engagement: Jurnal Pengabdian Kepada Masyarakat Madani: Jurnal Pengabdian Masyarakat dan Kewirausahaan Journal of Accounting and Business Education
Dea Tiara Monalisa Butar-Butar
Universitas Internasional Batam
Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences Other

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PERSEPSI EKSTERNAL AUDITOR TERHADAP HUBUNGAN BIAYA AUDIT DAN KUALITAS AUDIT Butar-Butar, Dea Tiara Monalisa; Juwenni, Juwenni
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 9 No 2: November 2023
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v9i2.3402

Abstract

Penelitian ini ditujukan untuk menganalisis dan menguji faktor-faktor yang dapat mempengaruhi kualitas audit berdasarkan perspektif dari auditor dengan menggunakan 6 variabel yaitu ukuran KAP (Kantor Akuntan Publik), kompleksitas operasional perusahaan, jumlah aset perusahaan, asal perusahaan, industri auditor, dan biaya audit. Adapun 6 variabel tersebut diwakili oleh 18 (delapan belas) pertanyaan. Penelitian ini menggunakan pendekatan penelitian secara kualitatif. Teknik metode kualitatif yang digunakan dengan cara membagikan kuesioner pada subjek penelitian yang memenuhi kriteria yang sudah ditetapkan peneliti. Data penelitian dikumpulkan dengan cara penyebaran kuesioner dalam bentuk google form kepada 108 responden auditor eksternal. Jumlah pengembalian kuesioner yang dicapai adalah 92,59%. Penelitian ini akan menggunakan metode partial least square – structural equation modeling. Untuk pengelolaan data, peneliti menggunakan software SmartPLS 3.0. Hasil penelitian menunjukkan biaya audit berpengaruh signifikan positif terhadap jumlah aset perusahaan, asal perusahaan, ukuran KAP, kompleksitas operasional perusahaan, industri auditor, dan kualitas audit. Selain itu, hasil penelitian ini juga menunjukkan bahwa ukuran KAP memediasi secara positif hubungan biaya audit dan kualitas audit. Hasil penelitian dapat dijadikan sebagai referensi untuk meningkatkan pemahaman mengenai pentingnya pemlilihan KAP dalam proses audit untuk menghasilkan hasil audit yang lebih berkualitas.
PERAN KUALITAS AUDIT DALAM MEMODERASI PENGARUH PENGUNGKAPAN ESG TERHADAP NILAI PERUSAHAAN Dea Tiara Monalisa Butar-Butar; Nur Alisha Ainaya; Mariska Ramadana
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 1 (2025): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v9i1.9180

Abstract

This research seeks to analyze the role of audit quality in strengthening or weakening the impact of ESG disclosure on firm value (a case study of companies included in the ESG list on the Indonesia Stock Exchange (IDX) during the 2020-2022 period). The disclosures of environmental, social, and governance aspects are regarded as independent variables. Audit quality plays the role of a moderating variable. The dependent variable in this study is firm value. Agency theory and signaling theory underpin this research. The secondary data used in this study comes from the IDX, covering the years 2020 to 2022. The sample selection in this study was carried out through a targeted sampling approach, resulting in 102 observations. A moderated regression technique was applied to assess the hypotheses. The findings suggest that transparency in environmental, social, and governance aspects does substantially impact corporate value. Furthermore, audit quality as a moderating factor meaningfully affect the corporate valuation.
Financial Technology on Banking Financial Performance with Audit Quality as Moderating Variable Dea Tiara Monalisa Butar-Butar; Serly Serly; Mariska Ramadana
Journal of Economic, Management, Accounting and Technology (JEMATech) Vol 7 No 1 (2024): February
Publisher : Fakultas Teknik dan Ilmu Komputer, Universitas Sains Al-Qur'an (UNSIQ) Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jematech.v7i1.6126

Abstract

The purpose of this study is to determine the effect of fintech on banking financial performances as seen from profitability and liquidity risk with audit quality as moderating variable. The urgency of this research is due to the inconsistency of results in testing the effect of fintech on banking financial performance. In addition, this study also considers the audit quality variable as moderating variable to see whether the audit quality can stengthen or weaken the effect of fintech on banking financial performance. This research is descriptive research with quantitative approach. The population used in this study were all banking companies listed on the IDX for the 2020-2022 period. The study’s samples, which were chosen using the purposive sampling technique, include banks that periodically released yearly financial reports throughout the research period and have used fintech services such phone, SMS, and internet banking. Managing data using Eviews 12. The findings demonstrated that financial technology significantly affects LDR and ROA. However, as a moderating variable, the audit quality variable has no discernible effect on ROA or LDR.
The Impact of Board Independence and Gender Diversity on Quality of Integrated Reporting: Indonesian ESG-focused Companies Dea Tiara Monalisa Butar-Butar; Iskandar Itan; Anre Giltbelt Saragih
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 9, Issue 4, June 2025
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v9i4.59853

Abstract

This study investigates the impact of board independence and gender diversity on the quality of integrated reporting (IR) among ESG-focused firms in Indonesia. Integrated reporting, which combines financial and non-financial information, plays a crucial role in enhancing corporate transparency and accountability, particularly in firms committed to environmental, social, and governance (ESG) principles. Grounded in Agency Theory and Resource Dependence Theory, this study employs a quantitative research design using panel data from publicly listed Indonesian companies that issued integrated or sustainability reports between 2020 and 2023. The results reveal that board independence does not have a significant effect on IR quality, suggesting that structural independence may not be sufficient to influence ESG disclosures. In contrast, board gender diversity has a positive and significant effect on IR quality, highlighting the strategic role of diverse perspectives in enhancing reporting practices. These findings provide important insights for regulators, investors, and firms seeking to strengthen governance mechanisms and improve transparency through integrated reporting.
Does the Relationship between Financial Performance and Corporate Sustainability Get Affected by Agency Costs? Dea Tiara Monalisa Butar-Butar; Yenni Tanisya; Iskandar Itan
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 10, Issue 1, September 2025
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v10i1.62868

Abstract

This study examines the role of agency costs in moderating the sustainability performance of companies listed on the Indonesia Stock Exchange (IDX) in relation to their financial performance. Reporting combines financial and non-financial information to improve corporate transparency and accountability, especially in companies that adhere to environmental, social, and governance (ESG) principles. Based on stakeholder theory and legitimacy theory, this study employs a quantitative research design using panel data from companies listed on the Indonesia Stock Exchange (IDX) with ESG values from 2019 to 2023. The research findings reveal that ESG does not have a significant direct impact on ROA, indicating that corporate sustainability does not automatically impact financial performance without adequate internal conditions. However, when control variables are accounted for, the impact of ESG on ROA becomes significant. FCF has a positive impact on ROA but does not moderate the relationship between ESG and ROA. This suggests that excess cash does not automatically enhance the effectiveness of ESG. Conversely, ER is proven to be a significant moderator that strengthens the influence of ESG on ROA. This means that efficient companies are better able to translate ESG into competitive advantages that impact financial performance. This study contributes to the literature by offering a new perspective on how agency costs moderate the relationship between corporate sustainability and financial performance.
Does integrated reporting moderate the relationship between ownership structure and firm performance? Dea Tiara Monalisa Butar-Butar; Siti Nurhaliza; Iskandar Itan
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 10, Issue 2, December 2025
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v10i2.63545

Abstract

The moderating effect of integrated reporting (IR) on the association between ownership structure and company performance is examined in this study. It specifically looks at how operational profitability is impacted by environmental, social, and governance (ESG) factors and whether IR improves the relationship between ownership traits and firm outcomes. Using a sample of 435, the research employs multiple regression analysis to test the proposed relationship. The results show that operational profitability as determined by Return on Assets (ROA) is positively and significantly impacted by ESG performance. Additionally, the findings show a strong positive correlation between ownership concentration and institutional ownership and ROE and ROA. These results imply that companies with more concentrated.
Co-Authors Ang, Meiga Putri Antoni Anre Giltbelt Saragih Giovani, Marshella Indrianto, Doni Irawan, Helen Iskandar Itan, Iskandar Juwenni Chia Juwenni, Juwenni Lisa Paramita Mariska Ramadana Nur Alisha Ainaya Pangestu, Krisnawati Yeni Pratama, Vincent Tio Sari Dewi Serly Serly Serly, Serly Sindy Sindy Siti Nurhaliza Stefy Stefy Yenni Tanisya Yunita, Lidia