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Borobudur Accounting Review
Published by Universitas Muhammadiyah Magelang
ISSN : -     EISSN : 27985237     DOI : 10.31603/bacr
Core Subject : Economy,
Economics, Econometrics & Finance
Aim: BACR is a peer-reviewed open access journal for the fields of development economics. It publishes regular research papers, original reviews, and short notes for communications. Emphasis is on applied empirical and analytical work, and theoretical papers with applications. There is no restriction on the length of the papers. Our aim is to encourage scientists to publish their research in as much detail as possible. Full data and/or methodical details must be provided for research articles. Scope: The scopes of BACR, but not limited to, are auditing, taxation, financial accounting, management controlling system, accounting information system, accounting public sector, behavior accounting, and sharia accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 2 Documents
 1 
Search results for , issue "Vol 5 No 2 (2025)" : 2 Documents clear
Peran etika audit dalam determinan kualitas audit di kantor akuntan publik Daerah Istimewa Yogyakarta Khikmah, Siti Noor; Erlina, Devi; Yuliani, Nur Laila
Borobudur Accounting Review Vol 5 No 2 (2025)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.13481

Abstract

Audit quality is a description of audit practices and results based on auditing standards and quality control standards, which is a measure of the implementation of an auditor's duties and responsibilities. This research examines the influence of competence, independence, professionalism, and leadership style on audit quality with audit ethics as a moderating variable. The population of this study is auditors who work at KAP DIY. The sampling technique in this research uses a purposive sampling method, and the data type used is primary. The selected sample was 6 KAPs or 38 respondents based on specified criteria. Statistical analysis in this research uses moderated regression analysis. The research results show that competence, independence, professionalism, and leadership style do not affect audit quality. Audit ethics cannot moderate the influence of the relationship between competence, independence, professionalism, and leadership style on audit quality.
ESG dan green accounting sebagai pendorong nilai perusahaan: analisis peran moderasi profitabilitas Larasati, Kirana; Setyaningsih, Nina Dwi
Borobudur Accounting Review Vol 5 No 2 (2025)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.15163

Abstract

Perusahaan pertambangan merupakan perusahaan yang memiliki kontribusi signifikan bagi perekonomian di Indonesia. Akan tetapi, berbagai tantangan lingkungan yang muncul dari aktivitas operasional mereka dapat memengaruhi penilaian entitas tersebut. Maka dari itu, studi ini berfokus pada eksplorasi menyeluruh terhadap bagaimana pengungkapan ESG bersama dengan praktik green accounting berperan dalam menentukan nilai perusahaan, dengan mempertimbangkan variabel profitabilitas sebagai faktor yang dapat memperkuat maupun memperlemah hubungan antar variabel tersebut. Penelitian difokuskan pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia dalam rentang waktu 2022 hingga 2024. Jenis penelitian ini merupakan penelitian kuantitatif dengan pendekatan asosiatif kausal menggunakan analisis Partial Least Square-Structural Equation Modeling (PLS-SEM). Dari hasil pengolahan data, ditemukan bahwa keterbukaan terhadap aspek ESG membawa dampak positif terhadap peningkatan nilai perusahaan. Sebaliknya, penerapan green accounting tidak memperlihatkan signifikansi yang konsisten. Di sisi lain, profitabilitas memengaruhi nilai perusahaan secara independen namun tidak mampu menjadi penghubung dalam relasi antara pengungkapan ESG dan praktik green accounting.

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