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All Journal Proceeding National Conference Business, Management, and Accounting (NCBMA) Proceeding of International Conference on Entrepreneurship (IConEnt)
Mulyadi Noto Soetardjo
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Economics, Econometrics & Finance Social Sciences

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The Market Reaction to Firms’ ESG Disclosures: Does Audit Quality Matter? Mulyadi Noto Soetardjo; Viochica Verawati
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 4 (2024): Proceedings of the 4th International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

This study aims to examine the effect of Environmental, Social, and Governance (ESG) Disclosure on capital market reaction, in this case, the Firm Value. Also, this study examines whether the relationship between ESG Disclosure and Firm Value is influenced by the moderating effect of audit quality. This study regresses three primary variables: Firm Value (measured using Price to Book Value), ESG Disclosure (measured based on the ESG Disclosure Score by BGK Foundation), and Audit Quality (is dummy variable with 1 for good audit quality). Using the purposive sampling method this study utilizes 202 firm-years sample from non-financial sector companies for the period 2018-2021. The major finding reveals that ESG Disclosure has a negative effect on Firm Value. Related to the influence of moderating variables, this study finds that Audit Quality is able to strengthen the positive effect of ESG Disclosure on Firm Value or weaken the negative effect of ESG Disclosure on Firm Value. The implication of this study shows that Audit Quality plays a role in decision making process related to Firm Value and ESG Disclosure.
PENGARUH PERATAAN LABA DAN ALOKASI PAJAK ANTAR PERIODE TERHADAP KUALITAS LABA DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI Lystia Kelila Ardiyanti; Mulyadi Noto Soetardjo
Proceeding National Conference Business, Management, and Accounting (NCBMA) 8th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Penelitian ini bertujuan untuk menganalisis pengaruh perataan laba dan alokasi pajak antar periode terhadap kualitas laba dengan kualitas audit sebagai variabel moderasi. Studi ini menggunakan teori agensi, teori sinyal, teori stakeholder, dan teori akuntansi positif sebagai dasar konseptualnya. Data yang digunakan berasal dari perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2019-2023. Hasil penelitian menunjukkan bahwa perataan laba memiliki pengaruh signifikan terhadap kualitas laba, sementara alokasi pajak antar periode memiliki pengaruh yang tidak signifikan. Selain itu, kualitas audit memperlemah hubungan antara perataan laba dan kualitas laba serta alokasi pajak antar periode dan kualitas laba. Penelitian ini memberikan wawasan bagi manajemen perusahaan, investor, dan regulator mengenai pentingnya kualitas audit dalam menjaga transparansi laporan keuangan.
The Influence of Green Accounting and Capital Structure on Financial Performance: Does Audit Quality Matter? Tiara Mardiana; Mulyadi Noto Soetardjo
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 5 (2025): Proceedings of the 5th International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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This study was conducted with the aim of testing and analyzing the effect of Green Accounting and Capital Structure on Financial Performance with Audit Quality as moderating variable in ASEAN’s mining companies for the period of 2019-2023. The population in this study were mining companies listed on stock exchanges in ASEAN in 2019-2023. The sampling method used is purposive sampling technique. The data source used is secondary data. The data analysis method used in this research is regression analysis. The results of testing the hypothesis of this study indicate that Green Accounting has a positive and significant effect on Financial Performance, Capital Structure has no effect on Financial Performance and Audit Quality does not moderate the relationship of Green Accounting and Capital Structure towards Financial Performance. The results implied that by implementing Green Accounting the company will have a good image and reputation to attract more customers, investors and business partners so that this increase in reputation can increase sales and profitability. The results also indicate that the possibility of companies relying more on good performance or other things in generating profits without seeing how the proportion of financing (capital structure) utilized. Also, the results of this study show that investors, customers and business partners are likely to see good corporate governance to invest or to cooperate without considering how the company's audit quality level is.
The Influence of Green Accounting and Capital Structure on Financial Performance: Does Audit Quality Matter? Tiara Mardiana; Mulyadi Noto Soetardjo
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 5 (2025): Proceedings of the 5th International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

This study was conducted with the aim of testing and analyzing the effect of Green Accounting and Capital Structure on Financial Performance with Audit Quality as moderating variable in ASEAN’s mining companies for the period of 2019-2023. The population in this study were mining companies listed on stock exchanges in ASEAN in 2019-2023. The sampling method used is purposive sampling technique. The data source used is secondary data. The data analysis method used in this research is regression analysis. The results of testing the hypothesis of this study indicate that Green Accounting has a positive and significant effect on Financial Performance, Capital Structure has no effect on Financial Performance and Audit Quality does not moderate the relationship of Green Accounting and Capital Structure towards Financial Performance. The results implied that by implementing Green Accounting the company will have a good image and reputation to attract more customers, investors and business partners so that this increase in reputation can increase sales and profitability. The results also indicate that the possibility of companies relying more on good performance or other things in generating profits without seeing how the proportion of financing (capital structure) utilized. Also, the results of this study show that investors, customers and business partners are likely to see good corporate governance to invest or to cooperate without considering how the company's audit quality level is.
Co-Authors Lystia Kelila Ardiyanti Tiara Mardiana Viochica Verawati