Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Al-Kharaj: Journal of Islamic Economic and Business Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Nadya Eka Putri
Universitas Tanjungpura
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
ESG Analysis of Profitability: A Perspective on Board Gender Diversity in Indonesian Healthcare Companies Christina Natalia Agnes Manik; Nadya Eka Putri; Djunita Permata Indah
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 4 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M UIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i4.12342

Abstract

This study aims to examine the impact of ESG on profitability, with board gender diversity serving as a moderating variable, among healthcare companies listed on the Indonesia Stock Exchange during the 2021–2024 period. A quantitative approach was employed, utilizing secondary data obtained from corporate annual reports and sustainability reports. The study sample comprised 22 companies, resulting in a total of 88 observations selected through purposive sampling. Data analysis was conducted using multiple linear regression and Moderated Regression Analysis (MRA) with the aid of SPSS v32. The results indicate that neither ESG nor board gender diversity has a significant effect on profitability in isolation. However, board gender diversity was found to positively moderate the impact of ESG on profitability. These findings suggest that gender diversity within the board of directors can enhance the effectiveness of ESG implementation in boosting the profitability of healthcare companies in Indonesia.
Determinan Kualitas Audit dengan Komite Audit sebagai Variabel Moderasi : (Studi Empiris pada Perusahaan Sektor Consumer Non-Cyclicals Periode 2020-2024) Uci Purnama; Nadya Eka Putri
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 5 No. 3 (2026): Agustus: Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v5i3.4785

Abstract

The increasing number of audit activities in detecting financial statement fraud, such as the case of PT Indofarma Tbk., indicates that audit quality is a crucial aspect that requires serious attention, particularly in maintaining the reliability of a company’s financial information. This study aims to analyze the effect of audit tenure, audit rotation, and audit firm (KAP) size on audit quality, as well as to examine the role of the audit committee as a moderating variable in consumer non-cyclical sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The research method used is a quantitative approach utilizing secondary data obtained from financial reports and annual reports of companies. The purposive sampling technique resulted in 69 companies with a total of 345 observations. The data were analyzed using logistic regression and Moderated Regression Analysis (MRA) to test the moderating effects. The results show that audit tenure and audit rotation have no effect on audit quality, while audit firm size has an effect on audit quality. The audit committee is unable to moderate the effect of audit firm size on audit quality. However, the audit committee is able to moderate the effect of audit rotation on audit quality.
Co-Authors Christina Natalia Agnes Manik Djunita Permata Indah Uci Purnama