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All Journal JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Jurnal Akuntansi Trisakti FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi
Emayanti Christina Hutabarat
Universitas Mulawarman, Samarinda, Indonesia.
Economics, Econometrics & Finance

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ANALISIS PENGARUH CORPORATE GOVERNANCE, RELATED PARTY TRANSACTION, KONSENTRASI KEPEMILIKAN DAN NILAI PERUSAHAAN TERHADAP TINGKAT ASIMETRI INFORMASI Hermi Hermi; Emayanti Christina Hutabarat
Jurnal Akuntansi Trisakti Vol. 4 No. 2 (2017): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (717.972 KB) | DOI: 10.25105/jat.v4i2.4849

Abstract

This research examines to analyze the impact of Corporate Governance, Related Party Transaction, Ownership Concentration, Corporate Value  On The Level of Asymmetric Information .The results of this study indicate that (1) Corporate governance is no negative influence on to increase information asymmetry. (2) Related party transaction is no positive influence to increase information asymmetry(3) Ownership concentration is  positive influence to increase information asymmetry (4)The corporate value is no negative influence to increase information asymmetry 
How does audit committee moderate the relationship between audit firm size, industry specialization, and the cost of equity capital? A comparison of the Ohlson and Capital Asset Pricing Model Christina Hutabarat, Emayanti; Arifin, Taufiq; Abrar, Afsheen
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 19 No. 1 (2022): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v19i1.17985

Abstract

The purpose of this study is to examine the moderation effect of the audit committee on the linkages between audit firm size, industry specialization, and the cost of equity capital with firm size and financial leverage as a control variable. This study is one of few that compared the accuracy of Ohlson and Capital Asset Pricing Model in explaining the cost of equity capital and the moderation role of the audit committee. A sample of 123 manufacturing firm-year observations was drawn from Indonesian-listed companies for five years period (2016-2020). The results show that while the audit committees significantly moderate the negative relationship between firm size on the cost of equity capital, there is no significant evidence of the moderation role of the audit committee on the relationship between industry specialization and the cost of equity capital using the Capital Asset Pricing Model. On the contrary, the moderation role of the audit committees on the effect of industry specialization toward the cost of equity capital under Ohlson was supported in the study. Further, it found that the Ohlson has a better performance than the Capital Asset Pricing Model in explaining the cost of equity capital as the Ohlson measurement expressed the role of earnings per share which represent a more real rate of return.
Peran Assurance ESG oleh Auditor Eksternal dalam Mengurangi Greenwashing: Systematic Literature Review Diah Fitri Harseno; Alan Smith Purba; Emayanti Christina Hutabarat; Fibriyani Nur Khairin; Nur Alfiah Rezkiyanti
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 27 No. 4 (2025): Oktober
Publisher : FEB Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v27i1/4407

Abstract

Penelitian ini bertujuan memetakan secara sistematis bukti empiris mengenai peran assurance ESG oleh auditor eksternal dalam mengurangi greenwashing serta menjelaskan mekanisme dan kondisi yang menentukan efektivitasnya. Studi menggunakan pendekatan systematic literature review dengan kerangka SPIDER untuk merumuskan fokus kajian dan PRISMA 2020 untuk menyeleksi literatur. Pencarian dilakukan pada basis data Scopus untuk periode 2019-2024 dan menghasilkan 20 artikel yang memenuhi kriteria inklusi untuk dianalisis secara tematik. Hasil sintesis menunjukkan bahwa assurance ESG berpotensi menekan greenwashing melalui penguatan kredibilitas pengungkapan, penurunan decoupling antara narasi dan kinerja, serta pengurangan asimetri informasi (khususnya pada pengungkapan karbon). Namun, assurance tidak selalu efektif bila bersifat simbolik, misalnya ruang lingkup sempit, prosedur dangkal, atau independensi yang lemah, sehingga berisiko hanya menciptakan kesan akuntabilitas. Efektivitas assurance meningkat ketika kualitas engagement tinggi, pemilihan penyedia assurance bereputasi didukung tata kelola yang kuat, serta ketika auditor memanfaatkan bukti eksternal dan teknologi (mis. pendekatan Audit 4.0)
Co-Authors Abrar, Afsheen Alan Smith Purba Arifin, Taufiq Diah Fitri Harseno Fibriyani Nur Khairin Hermi Nur Alfiah Rezkiyanti