KUALITAS AUDIT, ENTERPRISE RISK MANAGEMENT (ERM) DAN NILAI PERUSAHAAN: PERAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) SEBAGAI MODERASI AUDIT QUALITY, ENTERPRISE RISK MANAGEMENT (ERM) AND CORPORATE VALUE: THE ROLE OF ENVIRONMENTAL, SOCIAL AND GOVERNANCE (ESG) AS MODERATION
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Published:
Mar 28, 2024
Keywords:
Audit Quality, ERM, ESG, Firm Value and Financial Performance
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Abstract
This research aims to analyze the relationship between audit quality, risk management, and environmental, social and corporate governance factors on company value and company performance. This research aims to examine the moderating influence of Environmental, Social and Governance (ESG) on the relationship between audit quality, corporate risk management (ERM), and company value and performance. In 2018–2021, fifty food and beverage companies registered on the IDX were the sample for this research. The E-views program is used in research to carry out panel data regression procedures. Firm value and performance are both positively influenced by ERM, according to the findings of this study, and there is a good relationship between ERM and ESG moderation, further supporting this conclusion. In addition, both company value and performance are positively influenced by audit quality variables, and this impact is much more pronounced when controlling for environmental, social and governance (ESG) factors. Companies, especially those in the consumer products industry, should pay attention to business value, because this is one of the metrics investors use to make investment decisions.
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Chandra, B., Robby Krisyadi, & Silvia Rahmadhani. (2024). KUALITAS AUDIT, ENTERPRISE RISK MANAGEMENT (ERM) DAN NILAI PERUSAHAAN: PERAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) SEBAGAI MODERASI: AUDIT QUALITY, ENTERPRISE RISK MANAGEMENT (ERM) AND CORPORATE VALUE: THE ROLE OF ENVIRONMENTAL, SOCIAL AND GOVERNANCE (ESG) AS MODERATION. CURRENT: Jurnal Kajian Akuntansi Dan Bisnis Terkini, 5(1), 107-118. https://doi.org/10.31258/current.5.1.107-118
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This work is licensed under a Creative Commons Attribution 4.0 International License.
This work is licensed under a Creative Commons Attribution 4.0 International License.
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Alqudah H, Lutfi, A., Abualoush, S., Al Qudah, M., Alshira’h, M., Almaiah, M., Alrawad, M., & M., T. (2023). The impact of empowering internal auditors on the quality of electronic internal audits: A case of Jordanian listed services companies. International Journal of Information Management Data Insights 3 (2023) 100183.
Asir, Yusuf, M., & Ardianto, R. (2022). Performance In The Company : A Review Literature Dampak Kompensasi , Motivasi Dan Kepuasan Kerja Terhadap Kinerja Karyawan Di Perusahaan. Review Literature. 3(November), 3476–3482.
Azzahra, Saphira, J., & Astuti, C. D. (2022). Pengaruh kepemilikan institusional , risiko bisnis , kualitas audit , ketepatan waktu pelaporan keuangan , dan struktur modal terhadap nilai perusahaan.
Besim. (2023). The impact of control structures on firm value. Borsa Istanbul Review 23-5 (2023) 1001–1012.
Buganova, K., Moskova, E., & Simickova, J. (2021). Increasing the Resilience of Transport Enterprises through the Implementation of Risk Management and Continuity Management. Transportation Research Procedia 55 (2021) 1522–1529.
Dayuni, Guritno, Y., & Subur. (2021). Analisis pengaruh audit tenure, auditor switching, dan reputasi kap terhadap kualitas audit indsutri manufaktur. 2(1), 1399–1414.
Diez, N., Cuervo, C., & Parra, M. (2023). Exploring the asymmetric impact of sustainability reporting on financial performance in the utilities sector: A longitudinal comparative analysis. Utilities Policy 84 (2023) 101650.
Elbardan, H., Uyar, A., Kuzey, C., & Karaman, A. (2023). CSR reporting, assurance, and firm value and risk: The moderating effects of CSR committees and executive compensation. Journal of International Accounting, Auditing and Taxation 53 (2023) 100579.
González, L., Santomil, P., & AT, H. (2020). The effect of Enterprise Risk Management on the risk and theperformance of Spanish listed companies. European Research on Management and Business Economics 26 (2020) 111–120.
Hatab, A., Sekyere, B., Esmat, A., & Lagerkvist. (2023). In the midst of the COVID-19 pandemic: Perceived risks, management strategies and emerging opportunities for small and medium agri-food enterprises in a developing country. International Journal of Disaster Risk Reduction 97 (2023) 104045.
Huang, P., Lu, Y., & Wu, J. (2023). Does board diversity in industry-experience boost firm value? The role of corporate innovation. . . Economic Modelling 128 (2023) 106504.
Kai, R., Yusheng, Ntarmah, A., & Ti, C. (2022). Constructing internal audit quality evaluation index: evidence from listed companies in Jiangsu province, China. Heliyon 8 (2022) E10598.
Nguembi, I., Yang, L., & Appiah, V. (2023). Safety and risk management of Chinese enterprises in Gabon’s mining industry. Heliyon 9 (2023) E20721.
Nguyen, P., Mai, K., & Le, T. (2023). Strategic perspectives, creativity, and financial performance in Vietnamese SMEs. Heliyon 9 (2023) E20354.
Pahlevi, & Anwar, V. (2021). Kinerja Perusahaan Dalam Pendekatan Modal Intelektual Kapital Dan Struktur Modal. Pascal Books.
Putra, Darwis, D., Priandika, A. T., & Darwis, D. (2021). Pengukuran Kinerja Perusahaan Menggunakan Analisis Rasio Keuangan Sebagai Dasar Penilaian Kinerja Perusahaan ( Studi Kasus : CV Sumber Makmur Abadi Lampung Tengah ). Universitas Indonesia.
Qiao, C., Zheng, G., & Zheng, Y. (2023). Can industry information disclosure improve audit quality? China Journal of Accounting Research Xxx (2023) 100327.
Qintharah. (2019). Perancangan Penerapan Manajemen Risiko (Studi Kasus Pada Umkm Saripakuan CV. Jarwal Maega Buana). 2019.
Sugiyono. (2018). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
Supsermpol, P., Huynh, V., Thajchayapong, S., & Chiadamrong, N. (2023). Predicting financial performance for listed companies in Thailand during the transition period: A class-based approach using logistic regression and random forest algorithm. Journal of Open Innovation: Technology, Market, and Complexity 9 (2023) 100130.
Yu, C., & Huang, H. (2023). Audit Office’s unused capacity and audit quality. Asia Pacific. Management Review 28 (2023) 146e162.
Yuan, S., Zhang, W., & Zhu, K. (2023). Place attachment, audit pricing and audit quality. Journal of Contemporary Accounting and Economics 19 (2023) 100365.