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All Journal Jurnal Akuntansi AKUNESA Jurnal Pendidikan Akuntansi (JPAK) EL-MUHASABA Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Multiparadigma AKRUAL: Jurnal Akuntansi Jurnal ASET (Akuntansi Riset) Journal of Economic, Bussines and Accounting (COSTING) Edukasi Islami: Jurnal Pendidikan Islam Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Accounting Global Journal International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Revenue : Jurnal Ilmiah Akuntansi JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen AJAR (Asian Journal of Accounting Research) (e-Journal) Journal of Economy, Accounting and Management Science (JEAMS) BISMA (Bisnis dan Manajemen) Jurnal Akuntansi AKUNESA Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Riset Akuntansi Jurnal Ilmiah Dan Karya Mahasiswa Majapahit Journal of Islamic Finance and Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Majapahit Journal of Islamic Finance dan Management IJHABS JAS (Jurnal Akuntansi Syariah) Atestasi : Jurnal Ilmiah Akuntansi
Ni Nyoman Alit Triani
Universitas Negeri Surabaya
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences

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Journal : Majapahit Journal of Islamic Finance and Management

 1 
The Impact of Environmental, Social, and Governance (ESG) Risk Rating on Audit Opinions: Empirical Study on IDX80-Listed Companies (2022–2023) Hasna Nur Laila; Triani, Ni Nyoman Alit
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 2 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i2.410

Abstract

This study investigates the influence of Environmental, Social, and Governance (ESG) Risk Rating on the likelihood of receiving a modified audit opinion among companies listed on the IDX80 index for the period 2022–2023. Employing a quantitative associative research design, the study uses binary logistic regression to analyze 144 firm-year observations drawn from 72 companies that met the criteria of publishing complete financial and sustainability reports. The ESG Risk Rating was treated as the independent variable, while leverage and return on assets (ROA) were used as control variables. Audit opinion, classified as either unqualified or modified, served as the dependent variable. The findings reveal a significant positive relationship between ESG risk and modified audit opinions, suggesting that firms with higher ESG risk (i.e., weaker ESG performance) are more likely to receive modified opinions. Conversely, leverage, liquidity show positive and significant effect, cashflow and firm size show negative effect, meanwhile ROA, firm age, and sales growth did not show significant influence. The model exhibited strong predictive ability with a classification accuracy of 91,7% and a Nagelkerke R² of 74,8%. These results highlight the importance of ESG performance in audit assessments and suggest that auditors increasingly consider non-financial information. The study implies that improving ESG practices and disclosure can enhance a company’s credibility and reduce audit risks, offering valuable insights for stakeholders, regulators, and corporate decision-makers.
Analysis of PT. X's Readiness in Fulfilling the Requirements of an Initial Public Offering (IPO) Zabrina, Zafirah Yaffa; Triani, Ni Nyoman Alit
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 2 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i2.408

Abstract

Initial Public Offering (IPO) is a strategic step taken by companies to obtain long-term funding and enhance their credibility. This research is important because not all companies with growth potential are prepared to meet the complex and rigorous requirements of an IPO. The purpose of this study is to assess the readiness of PT. X in fulfilling IPO requirements from the perspectives of financial performance, corporate governance, and legal compliance. The research employs a qualitative approach using a single case embedded study method, through analysis of financial statements and in-depth interviews with internal company stakeholders. The results indicate that although the company shows stable asset and equity growth, there are inconsistencies in profit performance and several legal documents remain incomplete. In general, the company demonstrates initial steps toward IPO readiness, but still requires strategic improvements in financial stability and documentation. The conclusion of this study is that PT. X is not yet ready to conduct an IPO in the near future and must undertake comprehensive improvements, particularly in financial reporting, governance practices, and legal documentation, to meet the standards required of a public company.
Co-Authors Abie, Noviara Adella Kerriza Cahyani Adinata, Restu Eri Adinda Zahwa Cynthia Andhanie Agista Eka Budiarti Agustin, Jessy Vinika Ali, Mazurina Mohd Ambar Kusumaningsih Anita Anita Antohni, Annisa Rosyida Ardianto Ardianto AULIA, NISFATUN Bagus Arif Budiman Yunas Bhilawa, Logar CANDRA WICAKSONO, DHENIES Cantika Sari Siregar Christy, Britania Denis Annisa Devina Harys Mawarini Dewi Prastiwi Dody Setyawan, Made Eka Hendi Andriansyah EKA YUNIAR MAHARANI, DESTIAN Eko Prasetyo Eko Wahjudi Eni Wuryani Eni, Wuryani ERIKA DEWI, NESIA FAJAR SANTOSO, BUDI Fauziah Wahyuning Tias, Fauziah Wahyuning Ferry Abdillah Habibie FRANSISKA, EMILIA Ghusti Ayu Criestiant Rolihlahla Ghusti Ayu Criestiant Rolihlahla Halil Paino Hana Hana, Hana Hasna Nur Laila Irwan Adimas Ganda Saputra Izzatul Amami Kurnia, Amanda Dwi LAILY SUCIATI, ULFAH Leonita, Eka Denistia Lintang Trenggono Lintang Trenggono, Lintang Luqman Hakim Made Dudy Satyawan Merlyana Dwinda Yanthi Nilammadi, Wa Ode Musmiarny Nilasari, Aprillia Ningrum, Granita Dwi Matdia Suci Ninik Zawafa Ulfa Richah OKTAVINA ZENNIAR, ANNISA Pratiwi, Vivi Ramadhani, Nur Fitri Rani, Erma Hartika Rizki Dwi Lestari RIZKY, ARDHIANSYAH Roselita Ramadhani Abidin Saputro, Aldi Sari, Riskia Naralita Shafa Alya Chairunnisah Suci Rohayati Susi Handayani Susi Handayani ULFAH, ISMIATI Widi Hidayat Wijayanti, Dina Eka WINDAYANI, RISTI Zabrina, Zafirah Yaffa