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All Journal Jurnal Ilmiah Raflesia Akuntansi International Journal Management and Economic (IJME)
Ridwan Saleh
Universitas Teknologi Muhammadiyah Jakarta
Economics, Econometrics & Finance

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FACTORS AFFECTING THE INTEGRITY OF THE AUDITEE FINANCIAL STATEMENT WITH THE MEDIATION VARIABLE: AUDIT QUALITY Ayu Nurvita Sari; Ridwan Saleh; Ramdany; Samukri
International Journal Management and Economic Vol. 2 No. 3 (2023): September: International Journal Management and Economic
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijme.v2i3.906

Abstract

The integrity of the auditee's financial reports is still an issue and a concern, because there are many cases of manipulation of accounting data. This is caused by various factors, both internal factors and external factors. This study only focuses on external factors, namely audit quality, which will be used as a mediating variable. The research objective is to find out empirical evidence of the effect of auditor integrity, auditor experience, obedience pressure, professional development on audit quality, audit quality on the integrity of auditee's financial statements, audit quality can mediate the relationship between auditor integrity, auditor experience, obedience pressure, professional development on integrity audited financial reports. This study uses primary data and is measured by a Likert scale of 5. The sample uses a nonprobability sampling technique and the accidental sampling method with a total of 100 auditors in DKI Jakarta. Data analysis using Partial Least Square (PLS). The results of this study indicate that auditor integrity, obedience pressure and professional development have a significant positive effect on audit quality, auditor experience has no significant effect on audit quality, audit quality has a significant positive effect on the integrity of the auditee's financial statements. Auditor integrity, obedience pressure and professional development have a significant positive effect on the integrity of the auditee's financial statements qthrough audit quality, but the auditor's experience has no significant effect on the integrity of the auditee's financial statements through audit quality.
Carbon Emission Disclosure and Corporate Value: Does Company Size Play a Critical Role? Susi Susilawati; Nova Rini; Ridwan Saleh; Maria Suryaningsih
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 1 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i1.867

Abstract

This research aims to analyze the effect of carbon emissions disclosure on firm value by considering the company size factor as a moderating variable. The data analysis used is balanced panel data regression. The sample of non-financial companies was selected based on the specified criteria. The research results indicate that carbon emission disclosure (CED) has a negative effect on firm value. Meanwhile, the company size moderates the positive impact of carbon emission disclosure on firm value. This research implies that disclosure of carbon emissions can damage a business's reputation., therefore concrete action is needed to comply with the regulations and quickly respond to the actions to reduce environmental damage resulting from their business activities. This research contributes to the accounting literature by emphasizing the importance of the quality and context of carbon emissions disclosure, especially in companies listed on IDX-IC shares.
Co-Authors Ayu Nurvita Sari Maria Suryaningsih Nova Rini Ramdany Samukri Susi Susilawati