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All Journal EBID:Ekonomi Bisnis Digital As-Syirkah: Islamic Economic & Financial Journal
Hermie, Hermie
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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PENGARUH GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY, INTELLECTUAL CAPITAL DAN GREEN BANKING TERHADAP NILAI PERUSAHAAN Lipazya, Nethania Angelika; Hermie, Hermie
EBID: Ekonomi Bisnis Digital Vol 2, No 1 (2024): Juli
Publisher : STMIK Widuri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37365/ebid.v2i1.292

Abstract

The implementation of this research is aimed at evaluating the value of banking companies from 2020 to 2022 that have been listed on the Indonesia Stock Exchange as a result of being influenced by green banking, intellectual capital, corporate social responsibility, and good corporate governance. The data implemented in the study is in the form of sustainability and annual report data available on the official websites of each company and the IDX. The population applied in the study amounted to 47 banking companies. The number of samples used was 36 banking companies selected by applying a purposive sampling method based on certain criteria. The data analysis method applies Eviews-assisted panel data regression analysis. Based on data processing and analysis, it is obtained that corporate governance affects the value of banking companies. While green banking, intellectual capital, and corporate social responsibility do not affect the value of banking companies.
Pengaruh Audit Fee, Audit Tenure dan Profitabilitas Terhadap Kualitas Audit dengan Komite Audit sebagai Variabel Moderasi Exeliem, Meilie Ratanacitta; Hermie, Hermie
As-Syirkah: Islamic Economic & Financial Journal Vol. 5 No. 1 (2026): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/

Abstract

This study aims to analyze the effects of audit fee , audit tenure, and profitability on audit quality, with the audit committee as a moderating variable in financial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. This research employs a quantitative approach using secondary data obtained from companies’ annual reports. The sample was selected using a purposive sampling method, resulting in 27 companies with a total of 135 observations. From the 135 observations, an outlier test was conducted, yielding 131 final observations used in the analysis. The data analysis methods applied include panel data regression and Moderated Regression Analysis (MRA) using SPSS software. The hypothesis testing results indicate that (1) audit fee has a negative effect on audit quality, (2) audit tenure has a positive effect on audit quality, (3) professional ethics has no effect on audit quality, (4) the audit committee does not weakens the negative effect of audit fee on audit quality, (5) the audit committee does not strengthen the positive effect of audit tenure on audit quality, and (6) the audit committee strengthen the positive effect of profitability on audit quality.
Co-Authors Exeliem, Meilie Ratanacitta Lipazya, Nethania Angelika