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All Journal Syntax Literate: Jurnal Ilmiah Indonesia JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi)
Sunardi, Dadi
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Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The Role of Internal Auditors in Implementation Social Environmental Governance Ramadhan, Yanuar; Ramzy, Wahyu; Munawaroh, Faridatul; Sunardi, Dadi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 3 (2023): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i3.2300

Abstract

The aim of this study is to know how big the role of the auditor is in raising awareness of the application of sustainability reporting and the extent to which information is disclosed on the aspects of Environment, Social and Governance (ESG). Several previous studies were used as objects reviewed. The result underscores the multifaceted contributions of internal auditors, ranging from providing assurance on ESG disclosures and conducting due diligence on business partners to engaging in consulting activities and fostering a sustainable supply chain. This practice emphasizes that ESG-related expertise within Internal Audit Functions (IAFs) is crucial for promoting ESG maturity and effective reporting. Collaboration between internal and external auditors is vital to maintain independence and objectivity, ensuring the quality and reliability of ESG-related information. The trend of integrating ESG considerations into audit processes aligns with the broader global shift toward responsible business practices, and it positions internal auditors as valuable contributors to corporate governance and stakeholder trust. As ESG gains prominence, the internal auditor's ability to navigate the complexities of ESG metrics and controls becomes a competitive advantage, reinforcing their role as a key player in achieving sustainable and responsible business outcomes.
Pengaruh Kinerja Keuangan dan Pengungkapan Keberlanjutan Terhadap Nilai Perusahaan dengan Tata Kelola Perusahaan sebagai Pemoderasi Sunardi, Dadi; Edastami, Mayang Sari
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v9i4.15268

Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh antara kinerja keuangan dan kinerja keberlanjutan terhadap nilai perusahaan serta peran moderasi dari good corporate governance dari masing-masing hubungan. Penelitian ini merupakan penilaian empiris berdasarkan data laporan keuangan perusahaan sektor Infrasruktur dari tahun 2018 sampai dengan 2022 dengan kriteria tidak pernah mengalami kerugian, ketersediaan laporan keuangan dan terdaftar di Bursa Efek Indonesia (BEI) dalam periode 2018-2022. Hasil pengujian hipotesis menunjukkan bahwa kinerja keuangan dan pengungkapan keberlanjutan masing-masing berpengaruh terhadap nilai perusahaan, sementara itu peran moderasi dari good corporate governance pada hubungan antara kinerja keuangan dengan nilai perusahaan dan hubungan antara pengungkapan keberlanjutan dengan nilai Perusahaan tidak dapat memperkuat dan memperlemah pengaruh terhadap nilai Perusahaan.
Co-Authors Edastami, Mayang Sari Munawaroh, Faridatul Ramadhan, Yanuar Ramzy, Wahyu