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All Journal Journal Economic Business Innovation Jurnal Inovasi Pajak Indonesia Jurnal International Economic Sharia Advances in Accounting Innovation
Ayu Lestari, Mey
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Advances in Accounting Innovation

 1 
Effectiveness of Digitalization and ESG Integration in Increasing the Relevance Value of Accounting Information Ayu Lestari, Mey; Pratiwi, Nindya
Advances in Accounting Innovation Vol. 1 No. 1 (2024): August
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/aai.v1i1.88

Abstract

Objective: The present research assesses the effects of digitalization and Environmental, Social, and Governance (ESG) practices on the applicability of accounting data, particularly Earnings Per Share (EPS) and Book Value Per Share (BVPS), in publicly traded companies in Indonesia.Methods: Using multiple regression analysis, the study tests the effects of ESG and digitalization on EPS and BVPS. Data is collected from Indonesian companies listed on the IDX for 2019-2023.Findings: The results indicate that while digitalization has a significant positive relationship with stock prices, ESG practices do not significantly enhance the relevance value of EPS and BVPS. ESG integration is found to weaken the relationship between accounting information and investor assessments. Additionally, the combined effect of digitalization and ESG on EPS and BVPS shows a negative correlation, suggesting that the current implementation of these practices does not effectively enhance the value relevance of accounting information.Novelty: This study provides new insights into the interaction between digitalization and ESG integration within the context of Indonesian companies. It highlights the challenges and inefficiencies in the implementation of these practices, offering a nuanced understanding of their impact on the value relevance of accounting information.Theory and Policy Implications: The results indicate that the current practices of ESG (Environmental, Social, and Governance) and digitalization may not be effectively improving the importance of accounting information. This emphasizes the necessity for consistent reporting and better execution
Impact of Auditor Independence, Professionalism, and Skepticism on Audit Quality Gunawan, Devina; Ayu Lestari, Mey
Advances in Accounting Innovation Vol. 1 No. 2 (2025): February
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/aai.v1i2.193

Abstract

Purpose – The objective of this study is to analyze the influence of auditor independence, professionalism, professional skepticism, audit tenure, and auditor competence on audit quality in Indonesia. This study is intended to provide documentation for factors that improve the reliability audits and credibility of financial reporting.Design/methodology/approach –  A quantitative method was used with the primary data in the form of structured questionnaires to auditors of Public Accounting Firms in Surabaya and other cities in Indonesia. Data were tested using structural equation modeling (SEM) to confirm hypotheses and evaluate the relationships found among the variables. Tests of reliability and validity were performed to ensure accuracy of measurement.Findings – This study found that auditor independence, professionalism, professional skepticism, and auditor competence positively and significantly affected audit quality, suggesting that ethical and technical excellence is essential to good audit practices. Conversely, audit tenure has a negative impact on audit quality, which supports the idea that tenure may impair the objectivity of auditors in an extended audit engagement. These results are consistent with regulatory arguments calling for rotation of audit firms and/or partners to bolster professional skepticism and independence.Originality/value – This study fills a gap in the existing literature by providing empirical evidence about the determinants affecting audit quality in the Indonesian setting. The outcomes support policymakers, regulatory agencies, and auditing professionals in reinforcing governance frameworks and audit standards. The study emphasizes the significant role that auditor expertise and ethical behavior plays in upholding the integrity of financial reporting.Research Implications – This study highlights the importance of continuing professional education, and taking action to ensure regulatory compliance, ultimately improving audit quality
Co-Authors Andriansa, Rama Anjarningsih, Dwi Danang Saputra, Aditya Gunawan, Devina Mohammed Sultan Saif, Gehad Nur Rahman, Arif Nurhadianto, Toni PRATIWI, NINDYA Qurrota A'yun, Annisa