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All Journal Conference In Business, Accounting And Management (Cbam) 2012 Jurnal Pendidikan Akuntansi Indonesia JDM (Jurnal Dinamika Manajemen) Jurnal Dinamika Akuntansi Akuisisi : Jurnal Akuntansi Accounting Analysis Journal Economic Education Analysis Journal Jurnal Akuntansi dan Pajak Owner : Riset dan Jurnal Akuntansi Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ilmiah ASET Economics, Business, Accounting & Society Review Jurnal Pengabdian Kepada Masyarakat Bersinergi Inovatif
Nanik Sri Utaminingsih
Jurusan Akuntansi, Fakultas Ekonomi, Universitas Negeri Semarang, Indonesia Gedung C6, Kampus Sekaran, Gunungpati, Semarang, Jawa Tengah, Indonesia 50229
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences Other

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Do ESG and Earnings Management Influence Audit Opinions? Evidence from Indonesia Mining Sector Rivaldo, M.Untung; Utaminingsih, Nanik Sri
Economics, Business, Accounting & Society Review Vol. 5 No. 1 (2026): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v5i1.349

Abstract

This study examines how non-financial and financial signals influence the issuance of modified audit opinions in the Indonesian mining sector. In recent years, auditors have increasingly incorporated sustainability-related considerations into audit risk assessments, particularly in industries characterized by high environmental and regulatory risk. This research aims to investigate whether Environmental, Social, and Governance (ESG) performance and earnings management affect auditors’ decisions to issue modified audit opinions. Using a quantitative causal research design, the study analyzes mining companies listed on the Indonesia Stock Exchange that are included in the Katadata ESG Index during the observation period. Modified audit opinion serves as the dependent variable, while ESG performance and discretionary accrual–based earnings management are the main independent variables, with firm size and leverage included as control variables. Given the relatively low occurrence of modified audit opinions, the empirical analysis employs Firth Logistic Regression to address rare-event bias. The results show that ESG performance has a significant negative association with the likelihood of receiving a modified audit opinion, indicating that stronger sustainability and governance practices are perceived by auditors as signals of lower audit risk. In coxntrast, earnings management does not exhibit a significant effect on audit opinion outcomes. These findings suggest that in high-risk industries such as mining, auditors place greater reliance on credible non-financial signals related to sustainability and governance than on accrual-based financial signals when forming audit opinions.
Going Concern Matter Disclosure: Evidence from Abnormal Cash Flow, Value Creation, Litigation, and Governance Dela Ameliasari; Nanik Sri Utaminingsih
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3313

Abstract

Going Concern represents a fundamental assumption underlying the preparation of financial statements, and is a key focus in the audit process, especially with the existence of SA 570 Revision 2021, which requires the disclosure of material uncertainty through going concern matter disclosure (GCMD). This study investigates the influence of abnormal operating cash flow, value creation, litigation, and audit committee on GCMD in the audit reports of consumer cyclicals companies. The research population includes all consumer cyclicals companies listed on the Indonesia Stock Exchange for the period 2022–2024. Purposive sampling was used to obtain 71 companies with a total of 213 observations as the research analysis units. A quantitative approach with causal research design was applied. Secondary data were obtained from annual reports and independent auditor reports published on the official website of the Indonesia Stock Exchange. Logistic regression analysis was employed to examine the effect of each independent variable on the probability of GCMD disclosure. The findings reveal that litigation risk and value creation have a positive and significant effect on GCMD disclosure, whereas the audit committee shows a significant negative relationship. In contrast, abnormal operating cash flow does not significantly influence GCMD. These results suggest that auditors place greater emphasis on legal risk exposure, governance effectiveness, and uncertainty surrounding future value generation rather than relying solely on operational cash flow indicators when assessing business continuity.
The Relationship Digital Literation on Sustainability Report Disclosure : Case in Indonesia Company listed Stock Exchange Market Nanik Sri Utaminingsih; Alan Dharma Saputra; Indah Fajarini Sri Wahyuningrum
Jurnal Akuntansi dan Pajak Vol. 25 No. 2 (2025): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS Indonesia

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Abstract

Sustainability reports are reports that contain corporate responsibility in economic, social and environmental aspects. The purpose of this study is to empirically examine the determinant factors that influence the disclosure of sustainability reports. This study examines the effect of company size, profitability, social media, and industry type on sustainability report disclosure. This study used a sample of 128 manufacturing companies with a total of 284 units of data analysis. This research is a quantitative study that uses secondary data. In the research method used descriptive and inferential analysis through panel data regression analysis and moderated regression analysis (MRA) using Eviews 12 software. The results showed that profitability and social media have a positive and significant effect on sustainability report disclosure. Company size has no effect on sustainability report disclosure. Furthermore, the type of industry as a moderating variable is not able to strengthen the influence between independent variables on sustainability report disclosure.
Co-Authors - FACHRURROZIE Agung Yulianto Alan Dharma Saputra Andri Prastiwi Anggareta, Dhela Septian Ardina, Ayu Martaning Yogi Arif Angga Ardyanto, Arif Angga D. A. Rahmawati Dela Ameliasari Faridatun Hasanah, Faridatun Gatot Putra Dewa, Gatot Putra Halimah, W. N. Hayuning Tyas Henny Murtini Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Istanti, Fredianaika Maylia Pramono Sari Meina Wulansari Yusniar Mohammad Faid Akhsan, Mohammad Faid Monica Rahardian Ary Helmina Nafiatus Sakinah, Nafiatus Novika Rosari Pradana, P. T. Pramono, Maylia Retno Indah Hernawati Retnoningrum Hidayah Richatul Jannah Risanda Alirastra Budiantoro Rivaldo, M.Untung Rizki Aulia Rachman, Rizki Aulia Rizkyana, Fitrarena Widhi Saputra, Alan Dharma Surya Raharja Susmita Ardiyani, Susmita Ulya, Laila Llistiana