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Yesi Mutia Basri
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Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Published by Universitas Riau
ISSN : 27212416     EISSN : 27211819     DOI : -
Core Subject : Economy, Humanities, Social,
Humanities Economics, Econometrics & Finance Social Sciences
Jurnal Current diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau secara berkala 3 (tiga) kali dalam setahun yaitu bulan Maret, Juli dan November. Jurnal Current bertujuan untuk mempublikasikan hasil penelitian, pengkajian dan pengembangan terkait isu-isu terkini di bidang Akuntansi dan Bisnis, sehingga dapat memberikan kontribusi bagi keilmuan, praktek dan profesi akuntansi. Penerbitan Jurnal Current dilakukan setelah melalui proses peer review. Jurnal Current menerima naskah penelitian yang bersifat kuantitatif maupun kualitatif yang termasuk dalam berbagai skop kajian di bidang Akuntansi Publik, Corporate Governance, Perpajakan, Auditing, Sistem Informasi Akuntansi, Akuntansi Internasional, Akuntansi Keuangan, Akuntansi Manajemen, Akuntansi Keperilakuan, Akuntansi Syariah.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 15 Documents
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Search results for , issue "Vol. 6 No. 2 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini" : 15 Documents clear
PENGARUH GREEN INVESTMENT DAN CSR INVESTMENT TERHADAP SUSTAINABLE PERFORMANCE: PERAN MEDIASI FINANCIAL PERFORMANCE: THE EFFECT GREEN INVESTMENT AND CSR INVESTMENT ON SUSTAINABLE PERFORMANCE: THE MEDIATING ROLE OF FINANCIAL PERFORMANCE Puspitasari, Alifia Putri; Widoretno, Astrini Aning
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 2 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.2.335-350

Abstract

This study aims to analyze the factors that influence the sustainable performance of basic materials sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. This research method is descriptive quantitative.  The sample selection technique used purposive sampling technique so that a sample of 34 companies was obtained with a unit of analysis of 102 companies. The data analysis method uses path analysis. The results showed that green investment has no significant effect on financial performance or sustainability performance, because most companies make green investments only to fulfill regulations, not as a main business strategy. In contrast, CSR investment is proven to have a positive effect on financial performance and sustainability performance, because CSR can improve corporate reputation, stakeholder loyalty, and direct social and environmental impacts. Financial performance has no significant effect on sustainability performance and does not mediate the relationship between green investment and CSR investment with sustainability performance, indicating that sustainability requires a commitment that goes beyond economic aspects. The contribution of this research enriches the literature on sustainability in developing countries and provides input for the formulation of policies that support the effectiveness of CSR and green investment.
KESIAPAN KOMPETENSI AUDITOR DALAM MENJAWAB TANTANGAN KUALITAS AUDIT DI ERA DIGITAL: PERAN MODERASI TEKNOLOGI CYBERSECURITY: AUDITOR COMPETENCY READINESS IN ADDRESSING AUDIT QUALITY CHALLENGES IN THE DIGITAL ERA: THE MODERATING ROLE OF CYBERSECURITY TECHNOLOGY Priardhina, Isna Diva Nur; Rida Perwita Sari
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 2 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.2.301-315

Abstract

This study aims to analyze the effect of auditor competence on audit quality in the digital era with cybersecurity technology as a moderating variable. The study population is auditors working in Public Accounting Firms (KAP) throughout Surabaya. Sampling was carried out using probability sampling techniques with simple random sampling methods to ensure data representativeness. The data obtained were then analyzed quantitatively to test the relationship between auditor competence, cybersecurity technology, and audit quality simultaneously. This research uses the Structural Equation Modeling Partial Least Squares (SEM-PLS) analysis method. The results showed that auditor competence affects audit quality in the digital era. Cybersecurity technology moderates the effect of auditor competence on audit quality in the digital era.
CAPITAL STRUCTURE AND FINANCIAL PERFORMANCE: EXAMINING THE MEDIATION OF MARKET PERFORMANCE AND THE MODERATING OF WOMEN ON BOARD Hariyani, Eka; Zirman, Zirman; Basri, Yesi Mutia; Indriani, Sri
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 2 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.2.467-482

Abstract

This study examines the relationship between capital structure, market performance, and financial outcomes, while evaluating the moderating role of female board participation and the mediating role of market valuation. Using a quantitative approach with PLS-SEM on cross-sectional data from Kompas100-listed companies, the findings show that capital structure has no significant effect on financial performance or market valuation—contradicting traditional trade-off and signaling theories in an emerging market context. In contrast, market performance significantly influences financial outcomes, highlighting the importance of investor perception. Female board presence strengthens the impact of capital structure on market performance, supporting the upper echelon theory regarding leadership diversity. However, market performance does not mediate the link between capital structure and financial outcomes. These results suggest that financial decisions are shaped by external perceptions and firm context rather than following a linear pattern. Practically, firms are advised to adopt context-aware financing strategies, enhance transparency, and support inclusive governance for sustainable value creation.
APAKAH LEAN MANUFACTURING MEMEDIASI HUBUNGAN ANTARA CORPORATE GOVERNANCE DAN NILAI PERUSAHAAN? DOES LEAN MANUFACTURING MEDIATE THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND FIRM VALUE? Jelita, Fernanda Putri; Haryati, Tantina
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 2 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.2.452-466

Abstract

This research explores whether Lean Manufacturing serves as a connecting mechanism between corporate governance practices and firm value. The study adopts a quantitative design and utilizes secondary data obtained from food and beverage sector firms listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. A purposive sampling approach was employed, resulting in 11 companies that met the defined criteria, leading to 55 firm-year observations. Data were analyzed using path analysis through SPSS.The empirical results indicate that the components of corporate governance, namely the proportion of independent commissioners and the presence of an audit committee, do not significantly influence firm value. Likewise, Lean Manufacturing demonstrates no meaningful impact on firm value. Among the governance variables, only independent commissioners have a significant yet negative effect on Lean Manufacturing practices. The mediating role of Lean Manufacturing in the relationship between corporate governance and firm value is not statistically supported, although an indirect path is structurally present. In summary, Lean Manufacturing does not act as an effective intermediary in linking governance mechanisms to firm performance within the examined firms and period
REAL EARNINGS MANAGEMENT: PERAN MEDIATOR INTERNAL CONTROL DALAM HUBUNGAN FINANCIAL DISTRESS DAN GOOD CORPORATE GOVERNANCE: REAL EARNINGS MANAGEMENT: THE MEDIATING ROLE OF INTERNAL CONTROL IN THE RELATIONSHIP BETWEEN FINANCIAL DISTRESS AND GOOD CORPORATE GOVERNANCE Reskino, Reskino; Juliana, Anisa Nur; Basri, Yesi Mutia
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 2 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.2.432-451

Abstract

This study examines the direct and indirect relationship between real earnings management through internal control as a mediating variable. This study uses agency theory to explain the relationship between financial distress, good corporate governance, and real earnings management through internal control. Using quantitative methods, 126 secondary data sources in this study are listed on the Indonesia Stock Exchange (IDX). The SmartPLS application helps researchers analyze data using the partial least squares (PLS-SEM) method—the results of direct testing show that financial distress and good corporate governance affect internal control. Furthermore, financial distress and good corporate governance do not affect real earnings management, while internal control does. Then, the results of the indirect testing of this study are that internal control can mediate the relationship between financial distress and good corporate governance on real earnings management. This study complements the existing literature on real earnings management by focusing on empirical evidence of the relationship between financial distress, good corporate governance, and real earnings management. When studying the occurrence of real earnings management, the internal control component must be considered as a variable mediating the relationship between financial distress, good corporate governance, and real earnings management. This research can provide input for the Financial Services Authority (OJK) policy in formulating policies, regulations, and standards to minimize the opportunity for real earnings management in state-owned companies.

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