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Dosinta, Nina F
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Agriculture, Biological Sciences & Forestry Computer Science & IT Education

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The Influence of PSAK 71 Implementation on Firm Value with Investor Confidence as a Moderating Variable Harjanto, Arief; Yantiana, Nella; Fahmi, Muhammad; Helmi, Syarif M; Dosinta, Nina F
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3286

Abstract

This study aims to analyze the influence of the implementation of the Indonesian Financial Accounting Standards Statement (PSAK) 71 on firm value, with investor confidence as a moderating variable. The research focuses on banking companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. A quantitative approach with a causal-comparative research design was employed. The data were analyzed using SPSS version 25.The results indicate that the Allowance for Impairment Losses (CKPN), as a representation of PSAK 71 implementation, has a significant effect on firm value. This is evidenced by a significance value of 0.000 and a t-statistic of -17.685, which exceeds the critical t-value, thereby supporting the first hypothesis. However, investor confidence does not moderate the relationship between CKPN and firm value, as demonstrated by a t-statistic of -0.435, which is below the critical t-value, and a significance level above 0.05. These findings suggest that although CKPN influences market perceptions of risk and corporate valuation, investor confidence is not yet strong enough to mitigate this effect. This study contributes to the understanding of the dynamics surrounding the application of PSAK 71 and market perceptions of financial stability in the banking sector.
The Role of Audit Quality in Moderating the Relationship Between Corporate Governance, Ownership Structure, and Earnings Management Wulandari, Rahmaniar; Ikhsan, Syarbini; Helmi, Syarif M; Fahmi, Muhammad; Dosinta, Nina F
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3290

Abstract

This study aims to examine the role of audit quality in moderating the relationship between Good Corporate Governance (GCG), ownership structure, and earnings management in banking sector companies listed on the Indonesia Stock Exchange during the period 2019-2023. The method used in this study is quantitative, with data analysis using SPSS 25. The sample used in this study consisted of banking sector companies listed on the Indonesia Stock Exchange, with data obtained from the company's annual report. The results of the study indicate that GCG has a significant effect on earnings management, indicating that good GCG implementation can increase transparency in earnings management. Ownership structure does not have a significant effect on earnings management, indicating that direct control by the owner is not strong enough to influence earnings management in the Indonesian banking sector. Audit quality is proven to moderate the effect of GCG on earnings management, meaning that high audit quality strengthens the relationship between GCG and more transparent earnings management. Audit quality moderates the effect of that good external monitoring can increase the effectiveness of monitoring carried out by owners.
Co-Authors Harjanto, Arief Helmi, Syarif M Ikhsan, Syarbini MUHAMMAD FAHMI Wulandari, Rahmaniar Yantiana, Nella