Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Vol 12, No 2 (2025): September 2025

Integrated Reporting Disclosure and Firm Value: The Moderating Role of Audit Tenure in ASEAN-5 Countries

Maulana, Ghifari Robby (Unknown)
Hakim, Tito IM. Rahman (Unknown)
Muhammad, Erfan (Unknown)
Rohma, Frida Fanani (Unknown)

Article Info

Publish Date
19 Dec 2025

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

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Journal Info
Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Website

Abbrev

JDAB

Publisher

Universitas Syiah Kuala

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Dinamika Akuntansi dan Bisnis (JDAB) is a biannual peer-reviewed and open-access journal published by Accounting Department, Universitas Syiah Kuala, Indonesia, in collaboration with the Institute of Indonesia Chartered Accountant. JDAB was first published in March 2014 and made accessible ...