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Surifah Surifah
Fakultas Bisnis Dan Humaniora, Universitas Teknologi Yogyakarta
Religion Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The The Influence of Good Corporate Governance, Green Accounting, and Sustainable Growth on Sustainability Report Disclosure Freedianingtias Subekti; Surifah Surifah
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7573

Abstract

This study aims to analyze the influence of Good Corporate Governance (GCG), Green Accounting, and Sustainable Growth on the disclosure of sustainability reports among companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The research adopts a quantitative approach using secondary data in the form of financial statements and sustainability reports. The sample was selected through purposive sampling, consisting of 100 companies that applied the ASEAN Corporate Governance Scorecard and were among the top 100 firms in terms of market capitalization. Panel data regression with a Random Effect Model was employed as the analytical technique. The findings indicate that both GCG and Green Accounting have a significant positive impact on sustainability report disclosure. In contrast, Sustainable Growth demonstrates a significant negative influence, as its measurement does not directly correlate with the proxies used to assess sustainability disclosure. These results highlight that consistent implementation of sound corporate governance and environmental accounting practices fosters greater transparency in sustainability reporting. However, high levels of sustainable growth do not necessarily align with stronger commitments to sustainability reporting. This study is expected to contribute to the development of sustainability reporting practices and to provide insights for stakeholder decision-making.
The Effect of Audit Quality, Company Size, and Liquidity on Going Concern Audit Opinion in Indonesian Manufacturing Companies Afrisca, Resya Nazella; Surifah, Surifah
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9961

Abstract

This study aims to analyze the influence of audit quality, company size, and liquidity on going concern audit opinions (GCAO) in manufacturing companies listed on the Indonesia Stock Exchange for the 2021–2024 period. This study employed a quantitative approach with secondary data obtained from financial statements and annual reports. The sample comprised manufacturing companies that were initially selected through random sampling. The resulting sample was then refined using purposive sampling based on predefined eligibility criteria. Hypothesis testing was conducted using logistic regression analysis with the assistance of SPSS. The dependent variable in this study was the going-concern audit opinion, while the independent variables consisted of audit quality, company size, and liquidity. The results indicate that audit quality has a significant negative effect on going concern audit opinions. Firm size has a significant positive effect on GCAO, while liquidity has no significant effect on GCAO. This study provides empirical evidence that audit quality functions as an effective monitoring mechanism in reducing the likelihood of GCAO. Large firms are not necessarily protected from receiving such opinions, while liquidity is not a determining factor of GCAO.
Co-Authors Afrilia, Widiawati Dwi Afrisca, Resya Nazella Andi Diana Putri Erlina Erlina Fattah Setiawan Santoso Freedianingtias Subekti Heri Prasetyo Heru Priyanto Heru Priyanto Hery Kristiyanto Ifah Rofiqoh Indra Suharyanto Inon Listyorini, Inon M. Sukarno Margareta Hastuti Purwaningtias, Margareta Hastuti Melida, Sukma Nurokhman, Nurokhman Prasetyo, Heri Singgih Subagyo Suryanto Suryanto Taufik Bin Abad, Taufik Bin Trisnanda, Rizky Azzahra Nur