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All Journal EKONOMIS : Journal of Economics and Business Quantitative Economics and Management Studies
Ericho, Michael Fedrix
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics

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The Influence of Carbon Emission Disclosure Green Intellectual Capital and Environmental Performance on Firm Value With Moderation of Firm Size Ericho, Michael Fedrix; Amin, Muhammad Nuryatno
Quantitative Economics and Management Studies Vol. 5 No. 4 (2024)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems2728

Abstract

This study aims to determine the relationship between firm value, carbon emission disclosure, green intellectual capital, and environmental performance and to determine the moderating role generated by firm size on the relationship between firm value, carbon emission disclosure, green intellectual capital, also environmental performance. The samples in this study were 21 companies in the energy and basic materials sectors written on the IDX in 2019-2022 which were taken using purposive sampling technique. The findings of this study resulted in six conclusions. First, carbon emission disclosure has a significant negative impact on firm value. Second, green intellectual capital has a significant positive impact on firm value. Third, environmental performance has a negative impact on firm value. Fourth, there is a positive influence between carbon emission disclosure and firm value moderated by firm size. Fifth, there is a negative influence between green intellectual capital and firm value moderated by firm size. Sixth, there is a positive influence between environmental performance and firm value moderated by firm size.
Pengaruh Big Data Analytics (BDA) dan Time Pressure terhadap Efektivitas Deteksi Fraud dengan Peran Moderasi Computer Assisted Audit Techniques (CAATs) pada Kantor Akuntan Publik di Jakarta Ericho, Michael Fedrix; Salim, Susanto
Ekonomis: Journal of Economics and Business Vol 10, No 1 (2026): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v10i1.2774

Abstract

This study aims to analyze the influence of big data analytics and time pressure on the effectiveness of fraud detection and the moderating role of CAATs in Public Accounting Firms in Jakarta. An explanatory quantitative approach using PLS-SEM, data were obtained through a survey of external auditors experienced in computer-based audit technology. The results show that big data analytics significantly increases the effectiveness of fraud detection, however, time pressure significantly decreases the effectiveness of fraud detection. CAATs can act as a moderating influence between big data analytics and the effectiveness of fraud detection significantly. However, CAATs do not moderate the influence between time pressure and the effectiveness of fraud detection. These findings emphasize the importance of technology adoption in improving audit quality
Co-Authors Muhammad Nuryatno Amin, Muhammad Nuryatno Salim, Susanto