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All Journal Majapahit Journal of Islamic Finance dan Management Majapahit Journal of Islamic Finance dan Management
Mentari Rizki Sawitri Pilomonu
Universitas Negeri Gorontalo, Gorontalo, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Effect of Intellectual Capital and Sustainability Report Disclosure on Firm Value : (Study on the Food and Beverage Sector for the Period 2022-2024) Iklima Abdul Halid; Nilawaty Yusuf; Mentari Rizki Sawitri Pilomonu
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 1 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i1.836

Abstract

This study aims to examine the effects of intellectual capital and sustainability report disclosure on firm value among food and beverage subsector companies listed on the Indonesia Stock Exchange during the 2022-2024 period. Employing a quantitative appoarch, the study uses secondary data collected from corporate finansial statements and sustainability reports. The data analysis technique is panel data regression. The sample consists of 30 food and beverage sub-sector companies for the 2022-2024 period, seceted using a purposive sampling method based on spesific criteria to ensure data relevance and representativeness. The results indicate that: (1) intellectual capital, measured using the Value Added Intellectual Capital (VAIC), has no significant effect on firm value; (2) sustainability report disclosure, measured using the Sustainability Report Disclosure Index (SRDI), also has no significant effect on firm value; and (3) simultaneously intellectual capital and sustainability report disclosure do not aaffect firm value. The coefficient of determination (R2) is 2,54%, indicating the model has low explanatory power for variations in firm value, while the remaining 97,46% is explained by variables outside the model.
The Effect of Audit Knowledge and Professional Skepticism on Audit Quality with Auditor Ethics as a Moderating Variable: Evidence from the Inspectorate of Gorontalo Province Heli Wahyuni Mamonto; Usman; Mentari Rizki Sawitri Pilomonu
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.1130

Abstract

This study investigates the effect of audit knowledge and professional skepticism on audit quality, with auditor ethics serving as a moderating variable. A quantitative approach was employed using survey data collected from auditors at the Inspectorate of Gorontalo Province. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results reveal that audit knowledge and professional skepticism have positive and significant effects on audit quality. Auditor ethics strengthens the relationship between audit knowledge and audit quality. However, auditor ethics negatively moderates the relationship between professional skepticism and audit quality. These findings indicate that auditors with adequate knowledge and strong professional skepticism tend to produce higher-quality audits. Furthermore, ethical values enhance the effective application of audit knowledge in the auditing process. This study contributes to the understanding of factors influencing audit quality in the public sector and provides practical implications for improving auditor competence, ethical conduct, and audit performance within government institutions.
The Effect of Audit Knowledge and Professional Skepticism on Audit Quality with Auditor Ethics as a Moderating Variable: Evidence from the Inspectorate of Gorontalo Province Heli Wahyuni Mamonto; Usman; Mentari Rizki Sawitri Pilomonu
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.1130

Abstract

This study investigates the effect of audit knowledge and professional skepticism on audit quality, with auditor ethics serving as a moderating variable. A quantitative approach was employed using survey data collected from auditors at the Inspectorate of Gorontalo Province. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results reveal that audit knowledge and professional skepticism have positive and significant effects on audit quality. Auditor ethics strengthens the relationship between audit knowledge and audit quality. However, auditor ethics negatively moderates the relationship between professional skepticism and audit quality. These findings indicate that auditors with adequate knowledge and strong professional skepticism tend to produce higher-quality audits. Furthermore, ethical values enhance the effective application of audit knowledge in the auditing process. This study contributes to the understanding of factors influencing audit quality in the public sector and provides practical implications for improving auditor competence, ethical conduct, and audit performance within government institutions.
The Effect of Intellectual Capital and Sustainability Report Disclosure on Firm Value : (Study on the Food and Beverage Sector for the Period 2022-2024) Iklima Abdul Halid; Nilawaty Yusuf; Mentari Rizki Sawitri Pilomonu
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 1 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i1.836

Abstract

This study aims to examine the effects of intellectual capital and sustainability report disclosure on firm value among food and beverage subsector companies listed on the Indonesia Stock Exchange during the 2022-2024 period. Employing a quantitative appoarch, the study uses secondary data collected from corporate finansial statements and sustainability reports. The data analysis technique is panel data regression. The sample consists of 30 food and beverage sub-sector companies for the 2022-2024 period, seceted using a purposive sampling method based on spesific criteria to ensure data relevance and representativeness. The results indicate that: (1) intellectual capital, measured using the Value Added Intellectual Capital (VAIC), has no significant effect on firm value; (2) sustainability report disclosure, measured using the Sustainability Report Disclosure Index (SRDI), also has no significant effect on firm value; and (3) simultaneously intellectual capital and sustainability report disclosure do not aaffect firm value. The coefficient of determination (R2) is 2,54%, indicating the model has low explanatory power for variations in firm value, while the remaining 97,46% is explained by variables outside the model.
Co-Authors Heli Wahyuni Mamonto Iklima Abdul Halid Nilawaty Yusuf Usman