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All Journal JURNAL AKUNTANSI DAN AUDITING Jurnal Akuntansi Multiparadigma JURNAL EKONOMI DAN BISNIS AIRLANGGA Jurnal Pendidikan Akuntansi dan Keuangan Jurnal Akuntansi Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Mulyana, Dendi
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Economics, Econometrics & Finance Education Social Sciences

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GOING CONCERN AUDIT OPINION: IS IT AFFECTED BY BUSINESS RISK AND INTERNAL CONTROL? Mulyana, Dendi; Widarsono, Agus; Apandi, R. Nelly Nur
JURNAL AKUNTANSI DAN AUDITING Volume 20, Nomor 2, Tahun 2023
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.20.2.233-248

Abstract

The auditor issues a going concern audit opinion based on concerns about the future viability of a company's operations that may be influenced by external responses. The objective of this study is to investigate the impact of business risk, comprising firm size, leverage, and mass media coverage, as well as company internal control, which comprises training activities and internal auditors, on the going concern audit opinion. The research was carried out on 111 companies listed on the IDX's special surveillance board as a sample. In this study, quantitative methodologies with descriptive and causal methods are implemented. Hypothesis testing using logistical regression analysis. The results show that leverage and mass media coverage respectively have a positive influence on the going concern audit opinion, whereas the firm size, training activities, and internal auditor respectively have no influence on the going concern audit opinion.
Determinants of Firm Value with Dividend Policy as The Moderating Variable Yuliyanti, Leni; Nugraha, Nugraha; Disman, Disman; Solikin, Ikin; Mulyana, Dendi
Jurnal Pendidikan Akuntansi & Keuangan Vol 12, No 2 (2024): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v12i2.72608

Abstract

This research aims to investigate how profitability, capital structure, and firm size affect firm value. It also seeks to ascertain whether dividend policy can moderate the influence of profitability, capital structure, and firm size on firm value. The observational data in this study amounts to 340, obtained from 68 companies in the consumer non-cyclical sector listed on the Indonesia Stock Exchange (IDX) during the 2018-2022 period. The data were sourced from the companies' financial statements published on the website https://www.idx.co.id.  This study employs the Moderated Regression Analysis (MRA) model. The results indicate that profitability and capital structure have a positive but not significant impact, while firm size has a significantly negative impact on firm value. The interaction of profitability, capital structure, and firm size with dividend policy is significantly positive, meaning that dividend policy strengthens the influence of profitability, capital structure, and firm size on firm value. The implication of these findings is that dividend policy can be used as a reference in formulating company policies to enhance firm value.
BIGGER FIRMS, MORE SIGNIFICANT IMPACT: DOES ESG PERFORMANCE GENERATE VALUE? Mulyana, Dendi; Widyaningsih, Aristanti
Jurnal Akuntansi Multiparadigma Vol 15, No 3 (2024): Jurnal Akuntansi Multiparadigma (Desember 2024 - April 2025)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2024.15.3.32

Abstract

Abstrak – Perusahaan Besar, Berdampak Lebih Besar: Apakah kinerja ESG Menciptakan Nilai?Tujuan Utama – Penelitian ini akan meninjau dampak ESG terhadap nilai perusahaan serta menguji dampak moderasi ukuran perusahaan.Metode – Penelitian ini memakai metode analisis regresi berganda. Sampel penelitian terdiri dari perusahaan publik di Indonesia tahun 2018-2022.Temuan Utama – Kinerja ESG, termasuk praktik lingkungan dan sosial, dapat menurunkan nilai perusahaan disebabkan biaya implementasi yang tinggi. Namun, perusahaan dengan sumber daya yang besar dapat memitigasi dampak negatif praktik ESG tersebut dibandingkan perusahaan yang sumber dayanya terbatas. Perusahaan lebih mampu memenuhi kebutuhan pemangku kepentingan dan mengirimkan sinyal yang menguntungkan kepada investor.Implikasi Teori dan Kebijakan – Pada aspek teori, penelitian ini menunjukkan relevansi teori stakeholder dan sinyal. Pada aspek praktis, penelitian ini merekomendasikan kepada setiap pihak untuk merancang kebijakan pengungkapan ESG berdasarkan skala perusahaan.Kebaruan Penelitian – Penelitian ini meninjau dampak pengungkapan ESG terhadap nilai perusahaan dari segi ukuran perusahaan. Abstract – Bigger Firms, More Significant Impact: Does ESG Performance Generate Value?Primary Purpose – This study will review the impact of ESG on company value and examine the moderating effect of company size.Method – This study uses multiple regression analysis. The sample consists of public firms in Indonesia from 2018 to 2022.Main Findings—ESG performance, including environmental and social practices, can reduce company value due to high implementation costs. However, firms with significant resources can mitigate the negative impact of ESG practices compared to firms with limited resources. The firms can better meet stakeholder needs and send favorable signals to investors.Theory and Practical Implications – From a theoretical perspective, this study highlights the relevance of stakeholder and signaling theory. From a practical standpoint, the study recommends that all parties design ESG disclosure policies based on company size.Novelty – This study examines the impact of ESG disclosure on firm value from the perspective of firm size.
Advancing Sustainability Through Artificial Intelligence: Implications for Firm Value in Indonesia Mulyana, Dendi; Widyaningsih, Aristanti; Rozali, Rozmita Dewi Yuniarti
Jurnal Akuntansi Vol. 29 No. 1 (2025): January 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i1.2774

Abstract

This research seeks to explore the influence of AI adoption on ESG performance and further assess the mediation effect of ESG performance in the relation between AI adoption and firm value. The research was carried out from 2020 to 2023 on companies in Indonesia, yielding 288 observational data points. A multivariate analysis was performed utilising partial least squares structural equation modelling (PLS-SEM) to assess the hypothesis. The findings from hypothesis testing demonstrate that AI adoption has a significant favourable impact on ESG performance. Similarly, ESG performance significantly enhances firm value. Additionally, the indirect effects analysis reveals that ESG performance effectively mediates the positive relationship between AI adoption and firm value. AI enhances ESG performance by serving as a strategic resource, improving efficiency, and advancing sustainability to meet stakeholder expectations, further enhancing corporate value. This research encourages government support, managerial integration, and standardised policies for AI-driven business sustainability.
ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) PERFORMANCE AND CORPORATE VALUE: UNPACKING THE MODERATING EFFECT OF COMPANY SIZE Mulyana, Dendi; Widyaningsih, Aristanti; Rozali, Rozmita Dewi Yuniarti
Jurnal Ekonomi dan Bisnis Airlangga Vol. 35 No. 1 (2025): JURNAL EKONOMI DAN BISNIS AIRLANGGA
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jeba.V35I12025.147-165

Abstract

Introduction: This study endeavours to analyse the effect of environmental, social, and governance (ESG) performance on corporate value and determines whether company size can affect this outcome. Methods: This quantitative research was conducted across five Southeast Asian (ASEAN) countries over four periods, from 2020 to 2023. The sample comprises 361 companies, selected using a purposive sampling technique, resulting in a total of 1,444 observations. The study employs moderated regression analysis (MRA) of panel data. Results: The findings reveal that ESG performance unfavourably affects corporate value. However, company size mitigates this unfavourable effect, as evidenced by its substantial favourable moderating role. Further analysis at the country level shows consistent results in Indonesia, Malaysia, and Thailand. In contrast, ESG performance does not substantially affect corporate value in Singapore and the Philippines, nor does company size have a notable moderating effect. Conclusion and suggestion: This study underscores the significance of integrating ESG policies into corporate strategies, especially for larger corporations. Smaller firms may need to focus on cost-effective initiatives or seek support to scale their ESG efforts. For policymakers, the study underscores the necessity of enhancing support through transparency, fiscal incentives, and regulations to promote ESG awareness and implementation, particularly in countries where the effect of ESG is limited.
The Moderating Effect of Firm Size on the Relationship Between Environmental, Social, and Governance Factors and Firm Value: Evidence from Asia Yuliyanti, Leni; Solikin, Ikin; Disman, Disman; Mulyana, Dendi
Jurnal Dinamika Akuntansi dan Bisnis Vol 12, No 1 (2025): March 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.v12i1.39175

Abstract

This study investigates the influence of environmental, social, and governance (ESG) factors on firm value, focusing on companies in Asia from 2019 to 2022. Using a quantitative approach with a sample of 919 companies (resulting in 3,676 observations), this study employs moderated regression analysis (MRA) to examine the relationships. The findings reveal a significant impact of ESG factors on firm value, highlighting their relevance in the contemporary business landscape. Moreover, this study identifies a crucial yet underexplored aspect: the moderating role of firm size in the relationship between ESG factors and firm value, particularly within the Asian context. The results suggest that while ESG factors are universally influential, their effects may vary depending on firm size. These findings contribute to a deeper understanding of corporate sustainability practices and align with key theoretical perspectives, including signaling theory, stakeholder theory, and legitimacy theory. The study underscores the importance of transparent communication and ESG disclosure in enhancing firm value.
Co-Authors Agus Widarsono Aristanti Widyaningsih Dewi Yuniarti Rozali, Rozmita Disman, Disman Leni Yuliyanti, Leni Nugraha Nugraha Nur Apandi, R Nelly solikin, ikin