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All Journal Jurnal Akuntansi dan Keuangan Akuntansi Pajak dan Kebijakan Ekonomi Digital
Dwiyanjana Santyo Nugroho
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Economics, Econometrics & Finance

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Pengaruh Financial Stability, Financial Target, Nature Of Industry,dan Auditor Switch Terhadap Financial Statement Fraud Ariyana Hermawati; Dwiyanjana Santyo Nugroho
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 2 No. 1 (2025): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v2i1.840

Abstract

This research was conducted with the aim of determining the influence of financial stability, financial targets, nature of industry, and auditor switching on financial statement fraud. This research is quantitative research with the data used in the form of secondary data from company financial reports. The objects used in this research are state-owned companies registered on the BEI from 2019 to 2022. The samples obtained in this research were 27 companies so that the total sample used was 108. Data analysis was carried out using descriptive statistics, classical assumption tests, determination analysis , and multiple linear regression analysis. The research results show that financial stability and financial targets have a significant effect on financial statement fraud, while the nature of industry and auditor switching have no effect on financial statement fraud.
Pengaruh Kinerja ESG terhadap Kinerja Keuangan Perusahaan dengan Green CEO sebagai Pemoderasi Ahmad Fikri Alamin; Dwiyanjana Santyo Nugroho; Anita, Anita
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): Juli 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i3.4743

Abstract

This study aims to examine in depth the effect of Environmental, Social, and Governance (ESG) performance on corporate financial performance, by including the role of Green CEO as a moderating variable. The focus of this research is on companies engaged in the energy sector and have been listed on the Indonesia Stock Exchange (IDX) during the period 2023 to 2024. The sample selection was carried out using purposive sampling technique based on certain criteria, so that 75 companies were obtained that met the requirements with a total of 150 data observations for two years of observation. Data analysis was carried out using a quantitative approach with the Moderated Regression Analysis (MRA) method to identify direct effects and effects moderated by the presence of Green CEO. The results of the analysis show that directly, ESG performance does not have a significant influence on the company's financial performance. However, the presence of Green CEO proved to be able to moderate the relationship between ESG performance and financial performance, thus indicating that environmentally oriented leadership can strengthen the contribution of ESG in improving the company's financial performance. This finding provides important implications for companies in considering sustainable leadership aspects as a performance improvement strategy.
Co-Authors Ahmad Fikri Alamin Anita Anita Ariyana Hermawati