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INOVASI DIGITAL, PENGUNGKAPAN ESG, DAN NILAI PERUSAHAAN: PERAN REPUTASI AUDITOR SEBAGAI MODERATOR

This study is motivated by firms’ need to maintain competitiveness and enhance firm value in the context of global competition, particularly in the manufacturing sector, which plays a critical role in the economy while facing pressures from technological disruption and rising sustainability demands. The study examines the effect of digital innovation disclosure and ESG disclosure on firm value, with auditor reputation as a moderating variable, using manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2021–2024. The data comprise secondary sources from the Thomson Reuters database (Capital Market and Futures Commodity Laboratory, Universitas Sriwijaya), the IDX website, and corporate websites. The sample was selected using purposive sampling, resulting in 210 firms (840 observations) after excluding firms that conducted IPOs or were delisted during the study period. Firm value is proxied by Tobin’s Q; digital innovation is measured using a digital innovation disclosure content score; ESG disclosure is measured using a standards-based index; and auditor reputation is measured using an auditor reputation rating, with firm size and business complexity as control variables. Quantitative analysis is conducted using regression (EViews 12) and hypothesis testing under an FGLS regression model (White cross-section). The findings demonstrate that auditor reputation moderates the relationship between corporate disclosure, specifically related to digital innovation and ESG, and firm value. This relationship remains statistically significant after adjusting for relevant control variables.

Availability
#
Central Library (Reference) T1922652026
T192265
Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T1922652026
Publisher
Indralaya : Prodi Doktor Ilmu Ekonomi Kekhususan Akuntansi Keuangan, Fakultas Ekonomi Universitas Sriwijaya.,
Collation
xii, 149 hlm.; ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.480 7
Content Type
Text
Media Type
unmediated
Carrier Type
-
Edition
-
Subject(s)
Prodi Doktor Ilmu Ekonomi
Reputasi Auditor
Specific Detail Info
-
Statement of Responsibility
Other version/related
TitleEditionLanguage
KETEPATAN WAKTU LAPORAN AUDIT: PENGARUH KEY AUDIT MATTERS DAN KOMPLEKSITAS PERUSAHAAN DENGAN MODERASI REPUTASI AUDITOR PADA EMITEN CONSUMER CYCLICALS BEI 2022-2024-id
PENGARUH AUDIT DELAY, PERGANTIAN MANAJEMEN, DAN REPUTASI AUDITOR TERHADAP VOLUNTARY AUDITOR SWITCHING PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2019id
ANALISIS AUDIT TENURE, REPUTASI AUDITOR, UKURAN PERUSAHAAN, DAN FINANCIAL DISTRESS YANG BERPERPENGARUH DALAM PEMBERIAN OPINI GOING CONCERN PADA PERUSAHAAN INDUSTRI PARIWISATA (PERBANDINGAN SEBELUM DAN SAAT PANDEMI COVID-19)id
PENGARUH REPUTASI AUDITOR, AUDIT TENURE DAN AUDITOR SPESIALISASI INDUSTRI TERHADAP KUALITAS AUDIT DI PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)id
PENGARUH AUDIT DELAY, PERGANTIAN MANAJEMEN, DAN REPUTASI AUDITOR TERHADAP VOLUNTARY AUDITOR SWITCHING PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2019id
ANALISIS AUDIT TENURE, REPUTASI AUDITOR, UKURAN PERUSAHAAN, DAN FINANCIAL DISTRESS YANG BERPERPENGARUH DALAM PEMBERIAN OPINI GOING CONCERN PADA PERUSAHAAN INDUSTRI PARIWISATA (PERBANDINGAN SEBELUM DAN SAAT PANDEMI COVID-19)id
PENGARUH AUDIT DELAY, PERGANTIAN MANAJEMEN, DAN REPUTASI AUDITOR TERHADAP VOLUNTARY AUDITOR SWITCHING PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2019id
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