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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Ilmiah Rekayasa dan Manajemen Sistem Informasi Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Maulana, Ghifari Robby
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Computer Science & IT Economics, Econometrics & Finance Engineering Social Sciences Other

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MANFAAT MANAJEMEN KEAMANAN INFORMASI TERHADAP PENGAMANAN DATA PRIBADI MAHASISWA PRODI AKUNTANSI ANGKATAN 2021 FAKULTAS EKONOMI DAN BISNIS DI UNIVERSITAS TRUNOJOYO MADURA Maulana, Ghifari Robby; Aqila, Saskya Widya; Sakinah, Nur Hijriyah; Wulandari, Nanda Ika; Nurhayati, Citra
Jurnal Ilmiah Rekayasa dan Manajemen Sistem Informasi Vol 9, No 2 (2023): Agustus
Publisher : Universitas Islam Negeri Sultan Syarif Kasim Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/rmsi.v9i2.23715

Abstract

Informasi adalah salah satu contoh aset bagi suatu individu yang wajib untuk diamankan. Individu juga harus dapat memperhatikan mengenai keamanan informasi data pribadinya, agar tidak bocor kepada orang yang tidak bertanggung jawab dan dapat disalahgunakan. Dan keamanan informasi juga suatu upaya untuk mengamankan data komputer, data non komputer dari penyelewengan. Maka dari itu, diperlukanya manajemen keamanan informasi dimulai kesadaran para pengguna terkait data pribadinya, manajemen resiko, serta etika terhadap segala bentuk data pribadi para pengguna meliputi foto, video, audio, dan sandi. Tujuan dari keamanan informasi adalah untuk memastikan kerahasiaan semua aset informasi data pribadi dan juga perangakat keras dan lunak. Dan tujuan utama dari jurnal ini adalah untuk meningkatkan mengenai literasi manajemen keamanan data pribadi khususnya mahasiswa agar terhindar dari kebocoran data dan seluruh kejahatan siber yang ada.
Integrated Reporting Disclosure and Firm Value: The Moderating Role of Audit Tenure in ASEAN-5 Countries Maulana, Ghifari Robby; Hakim, Tito IM. Rahman; Muhammad, Erfan; Rohma, Frida Fanani
Jurnal Dinamika Akuntansi dan Bisnis Vol 12, No 2 (2025): September 2025
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v12i2.49586

Abstract

This study investigates the effect of integrated reporting disclosure (IRD) on firm value, with audit tenure as a moderating variable. The sample consists of mining and property companies listed in ASEAN-5 capital markets, yielding 363 firm-year observations between 2021 and 2023 through purposive sampling. Using panel data regression, the findings show no significant relationship between IRD and firm value. Moreover, audit tenure negatively moderates this relationship, suggesting that extended auditor tenure weakens the potential benefits of integrated reporting. This negative moderating effect implies that prolonged auditorclient relationships may compromise auditor independence, signal governance concerns to market participants, and reduce the credibility of voluntary disclosure initiatives
ESG, INTEGRATED REPORTING, AUDIT AND FIRM VALUE: EVIDENCE FROM ASEAN-5 CARBON-INTENSIVE SECTORS Hakim, Tito IM. Rahman; Muhammad, Erfan; Rohma, Frida Fanani; Maulana, Ghifari Robby; Putri, Ervina Rahmalia; Osman, Diaeldin
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 16 No 1 (2026): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/assets.v16i1.67623

Abstract

Purpose – This study’s objective is to probe the nexus of ESG and IR on firm value moderated by audit committee characteristics and auditor tenure. Methods – The study employed panel data regression across the mining and property sector in ASEAN-5 countries spanning from 2021-2023.   Findings – This study reveals that ESG and IR fail to contribute significantly to firm value creation. Audit committee expertise emerges as the sole significant moderating variable, surprisingly weakening the relationship between ESG, IR, and firm value. Research Implications – Future studies should refine the measurement of audit committee expertise to better fit the sustainability context. Investors in the ASEAN-5 region appear largely indifferent to ESG and IR information, which discourages mining and property companies from seeking adequate assurance for their non-financial reports. Furthermore, policymakers are urged to devise superior regulations to enhance the credibility of ESG and IR disclosures and establish robust governance mechanisms. Originality – This study is the first in combining internal and external audit function to moderate the effect of sustainability initiatives on firm value in ASEAN-5 context. 
Co-Authors Aqila, Saskya Widya Erfan Muhammad, Erfan Frida Fanani Rohma Hakim, Tito IM. Rahman Nurhayati, Citra Osman, Diaeldin Putri, Ervina Rahmalia Rohma, Frida Fanani Sakinah, Nur Hijriyah Wulandari, Nanda Ika