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All Journal Jurnal Pengabdian kepada Masyarakat Nusantara Economics and Digital Business Review
Nikma Bilondatu
Universitas Gorontalo
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Analysis of Audit Quality on Investor Trust in the Capital Market: A Case Study of Company X in Jakarta Nikma Bilondatu
Economics and Digital Business Review Vol. 7 No. 1 (2025)
Publisher : STIE Amkop Makassar

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Abstract

This study investigates the effect of audit quality on investor trust in the Indonesian capital market, using Company X in Jakarta as a case study. Investor trust is considered a crucial factor for capital market efficiency, and audit quality serves as an important mechanism to reduce information asymmetry between managers and shareholders. Drawing upon agency theory, signaling theory, and stakeholder theory, the research examines how audit quality influences investor trust, with auditor reputation and Key Audit Matter (KAM) disclosures as moderating factors. A quantitative case study approach was applied. Primary data were collected through surveys of institutional and retail investors, while secondary data were obtained from Company X’s audited financial statements and Indonesia Stock Exchange (IDX) reports. The study employed Structural Equation Modeling (SEM) to test the hypothesized relationships. The results reveal that audit quality has a significant positive effect on investor trust. Auditor reputation, particularly the engagement of a Big 4 auditor, strengthens this relationship, while KAM disclosures have a positive but weaker moderating effect. These findings highlight the importance of credible audits and transparent disclosures in building investor confidence, especially in emerging markets. This research contributes to the literature on audit quality and investor behavior by providing evidence from Indonesia, and offers practical implications for companies, auditors, and regulators seeking to enhance trust and transparency in capital markets.
Edukasi Berbasis Kasus untuk Mitigasi Risiko Investasi Digital Siswa SMAN 1 Kabila Mohamad Abdul Radjak Masjhur; Nikma Bilondatu; Liyanti Polapa; Wahyudin Hasan; Zubaidah Rahman; Onong Junus
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 7 No. 2 (2026): Edisi Mei - Agustus
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v7i2.9184

Abstract

Perkembangan informasi investasi melalui media digital memberikan kemudahan bagi siswa untuk mengenal saham, tetapi akses informasi tersebut belum selalu diikuti kemampuan dalam memahami risiko, membedakan investasi dan spekulasi, serta menilai kredibilitas informasi investasi yang beredar di media sosial. Kondisi tersebut ditemukan pada siswa SMA Negeri 1 Kabila yang telah mengenal istilah saham dan trading, namun masih memerlukan penguatan pemahaman mengenai prinsip investasi yang rasional dan aman. Program pengabdian ini bertujuan memperkuat literasi saham dan kesadaran terhadap risiko investasi digital melalui edukasi berbasis kasus. Kegiatan melibatkan 50 siswa dengan tahapan identifikasi pemahaman awal, penyampaian materi kontekstual, diskusi, analisis kasus investasi digital, dan evaluasi melalui respons peserta selama kegiatan. Materi difokuskan pada pengenalan saham, hubungan keuntungan dan risiko, perbedaan investasi dengan spekulasi, pemeriksaan legalitas platform, serta penilaian terhadap rekomendasi investasi di media sosial. Hasil kegiatan menunjukkan bahwa sebelum memperoleh edukasi, sebagian peserta lebih banyak menghubungkan saham dengan peluang keuntungan, sedangkan aspek risiko, legalitas platform, dan pentingnya analisis informasi belum menjadi pertimbangan utama. Melalui pembahasan kasus, peserta mulai menunjukkan kemampuan dalam mengidentifikasi risiko investasi, mempertanyakan kredibilitas sumber informasi, dan memahami pentingnya melakukan verifikasi sebelum mengambil keputusan investasi. Program ini memberikan dasar pemahaman bagi siswa dalam menghadapi informasi investasi digital, meskipun perubahan perilaku investasi jangka panjang belum dapat diukur karena kegiatan dilakukan dalam satu kali pelaksanaan. Evaluasi lanjutan dengan instrumen kuantitatif diperlukan untuk mengukur perkembangan literasi investasi siswa secara lebih objektif.
Co-Authors Hasan, Wahyudin Junus, Onong Liyanti Polapa Mohamad Abdul Radjak Masjhur Rahman, Zubaidah