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All Journal Jurnal Akuntansi Keuangan Dan Perpajakan Journal of Business Economics and Management
Regina Putri Heryana
Unknown Affiliation
Economics, Econometrics & Finance

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Pengaruh Audit Tenure Dan Audit Fee Terhadap Kualitas Audit Regina Putri Heryana; Harry Z. Soeratin
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 3 (2025): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakp.v1i3.240

Abstract

This study aims to analyze the influence of audit tenure and audit fee on audit quality in the context of audit practices in Indonesia. Using a qualitative approach with library research methods, this study examines various academic and professional literature published between 2014-2024. The results show that audit tenure has a non-linear effect on audit quality, with optimal quality achieved in the middle period (4-6 years) of engagement. Audit fees are found to have a positive relationship with audit quality, albeit with important limitations regarding auditor independence. The interaction between these variables shows a complex pattern, where the optimal combination varies based on industry characteristics and client business complexity. This research contributes significantly to the development of audit regulations and practices in Indonesia, particularly in the context of digital transformation and increasing business complexity. Practical implications include recommendations for developing more flexible regulatory frameworks, improving audit quality control systems, and developing auditor competencies in the use of audit technology.
Analisis Pengaruh ESG Terhadap Kinerja Keuangan Perusahaan Dengan Transformasi Digital Sebagai Variabel Pemoderasi Regina Putri Heryana; Harry Z. Soeratin
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 1 No. 3 (2025): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research examines the relationship between Environmental, Social, and Governance (ESG) implementation and corporate financial performance, with digital transformation as a moderating variable. In an increasingly complex digital era, the integration of ESG with digital technology has become a crucial factor in determining company success and sustainability. Through a qualitative approach with library research methods, this study analyzes various academic and professional literature sources during the 2014-2024 period. The results show that companies with effective ESG implementation achieve operational efficiency improvements of up to 20%, while the integration of digital technology in ESG implementation increases efficiency by up to 30% compared to conventional approaches. The use of technologies such as Internet of Things, blockchain, and artificial intelligence in ESG management results in 60% faster and more accurate risk identification. Sectoral analysis reveals significant impact variations, with the manufacturing sector recording a 30% increase in operational efficiency, the financial services sector experiencing a 25% increase in customer satisfaction, and the energy sector showing 35% higher revenue growth for sustainable portfolios. This research provides theoretical and practical contributions to understanding the role of digital transformation as a catalyst for ESG implementation and improving corporate financial performance.
Co-Authors Harry Z. Soeratin