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All Journal MANAJEMEN DEWANTARA Ekonomi Keuangan Syariah dan Akuntansi Pajak
Balqis Maharani
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Economics, Econometrics & Finance Mathematics Other

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Pengaruh Audit Teknologi Infomasi Terhadap Kualitas Audit Farah Ashma Nadiyah; Balqis Maharani; Dien Noviany Rahmatika
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 1 No. 1 (2024): Januari : Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak (EKSAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v1i3.278

Abstract

In the ever-growing digital era, auditing has become an increasingly inseparable part of infIn the ever-growing digital era, auditing is becoming an increasingly inseparable part of information technology. The role of technology in auditing has undergone a significant transformation, leading to what we now know as information technology auditing. This phenomenon not only affects how audits are conducted, but also impacts overall audit quality. Aims to determine the effect of information technology on audit quality. Therefore, the author reviewed several previous research journals originating from various sources including Google Scholar, Semantic Scholar, and Garuda Ministry of Education and Culture. Using the SLR method, the author filtered from these sources 50 journals that were appropriate to the topic. The results of this journal research show that there is a contribution between technology and audit quality in increasing audit efficiency, effectiveness and reliability which can influence audit quality.
PENGARUH GREEN ACCOUNTING, LEVERAGE, DAN INVESTMENT OPPORTUNITY SET TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2021-2024) Balqis Maharani; Dien Noviany Rahmatika; Budi Susetyo
MANAJEMEN DEWANTARA Vol 9 No 3 (2025): MANAJEMEN DEWANTARA
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/md.v9i3.21775

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh green accounting, leverage, dan investment opportunity set terhadap nilai perusahaan dengan good corporate governance sebagai variabel moderasi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021-2024. Data yang digunakan adalah data sekunder dari laporan keuangan perusahaan manufaktur. Metode analisis menggunakan regresi linear berganda dengan uji asumsi klasik untuk memastikan keabsahan model. Hasil penelitian menunjukkan bahwa green accounting, leverage, dan investment opportunity set secara signifikan mempengaruhi nilai perusahaan. Selain itu, good corporate governance berperan sebagai variabel moderasi yang memperkuat hubungan tersebut. Temuan ini mengindikasikan pentingnya penerapan prinsip keberlanjutan dan tata kelola perusahaan yang baik guna meningkatkan nilai perusahaan dan kepercayaan investor
Co-Authors Budi Susetyo Dien Noviany Rahmatika Farah Ashma Nadiyah