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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL ECONOMIA Jurnal Keuangan dan Perbankan Jurnal Ekonomi Modernisasi JAM : Jurnal Aplikasi Manajemen Journal of Indonesian Economy and Business TEMA (Jurnal Tera Ilmu Akuntansi) The International Journal of Accounting and Business Society Infestasi Journal of Accounting and Investment MIX : Jurnal Ilmiah Manajemen JABE (Journal of Accounting and Business Education) Jurnal Manajemen dan Kewirausahaan (JMDK) Asia-Pacific Management and Business Application Jurnal Kajian Akuntansi Jurnal Akuntansi Aktual AFRE Accounting Financial Review Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Jurnal Pendidikan Akuntansi dan Keuangan Journal of Innovation in Business and Economics JIA (Jurnal Ilmiah Akuntansi) Jurnal Riset Terapan Akuntansi Jurnal Asy-Syukriyyah Jurnal Akuntansi Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara PROFICIO: Jurnal Pengabdian Masyarakat Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Journal of Interdisciplinary Socio-Economic and Community Study Journal of Applied Business, Taxation and Economics Reseach Journal of Social Research Jurnal Pustaka Aktiva : Pusat Akses Kajian Akuntansi, Manajemen, Investasi, dan Valuta Jurnal Akuntansi dan Keuangan Indonesia Jurnal Dinamika Akuntansi dan Bisnis (JDAB) e-Jurnal Apresiasi Ekonomi Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Jurnal Asy-Syukriyyah JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Jurnal Ilmiah Administrasi Publik
Wuryan Andayani
Departemen Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Brawijaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Public Health Social Sciences Other

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The Effect of Debt Default, Prior Loss, and Prior Opinion on Going Concern Audit Opinion Aulia, Faiza Hikma; Andayani, Wuryan
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 2 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2025.3.2.183

Abstract

This study aims to empirically prove the effect of debt default, prior loss, and prior opinion on the acceptance of a going-concern audit opinion based on agency theory. This study applies a quantitative approach, involving samples of 204 infrastructure companies listed on the Indonesia Stock Exchange in 2020-2023, selected based on established criteria through purposive sampling. The results of the logistic regression analysis show that the default of debt does not affect the acceptance of a going-concern audit opinion. In contrast, prior loss and prior opinion have a significant positive impact on the acceptance of a going-concern audit opinion.
The Effect of Environmental Disclosure on the Cost of Capital for Environmentally Sensitive Industrial Companies Naufal Daniswara Putra Wahono; Wuryan Andayani
Journal of Social Research Vol. 5 No. 8 (2026): Journal of Social Research
Publisher : International Journal Labs (AHU-0028405-AH.01.14 Tahun 2022)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v5i8.3264

Abstract

The cost of capital is an important aspect of a company's financial decision-making because it reflects the rate of return required by investors and creditors to compensate for the risks they undertake. In the context of increasing attention to sustainability issues, environmental disclosure has emerged as a non-financial factor that may influence investors' risk perceptions and, consequently, the cost of capital. This study aims to examine the effect of environmental disclosure—voluntary disclosure based on the Global Reporting Initiative (GRI) Standards and mandatory disclosure under SEOJK No. 16/SEOJK.04/2021—on the cost of capital of environmentally sensitive industrial companies listed on the Indonesia Stock Exchange. The study used secondary data obtained from annual reports and sustainability reports and employed a quantitative correlational research design. The data were analyzed using multiple linear regression based on 99 company-year observations. The sample was selected using a combination of quota sampling and purposive sampling. The results showed that voluntary environmental disclosure had a positive and statistically significant effect on the cost of capital, whereas mandatory environmental disclosure had a positive but statistically insignificant effect. Firm size had a negative but statistically insignificant effect on the cost of capital. These findings indicate the existence of a trade-off in environmental disclosure, whereby greater transparency does not necessarily reduce the cost of capital unless it is accompanied by credibility and the expectation of long-term economic benefits.
Co-Authors . Rosidi Abdul Ghofar Abdul Ghofar Akie Rusaktiva Rustam Ali Djamhuri Ali Hamzah Alvin Amiroh Nur Amaliyah Anelies Yustisia Anggraini, Rosalina Yuri Ardiniamalia, Utari Arum Prastiwi Arvianty, Atha Jauza Aulia Fuad Rahman Aulia, Faiza Hikma Bambang Purnomosidhi Bambang Subroto Bambang Subroto Bambang Subroto Bambang Subroto Carissa, Davina Salsabilla In'am Deepa Sayeesha Segara Demas Taufiq Suganda Deuis Fitriani Dipayana, Muhammad Avicinna Dwi Anggraini, Septia Eko Ganis Sukoharsono Endang Mardiati Eris Nanda Mufarikha Erwin Saraswati Eza Gusti Anugerah Fachruddin Nur Fadilatur Romadhan Fajriana, Nadia Fauziah, Aminatul Tanaya Fawwaz, Faiq Muhammad Febriyanty, Kartika Setya Fernandez, Felix Hadi Gina Zahira Gugus Irianto Hariadi, Bambang Harning Priyastuty I Wayan Pradnyantha Wirasedana Ibrahim, Ahmad Dzaky Indrayani Iqbal Lhutfi Iwan Triyuwono Jogiyanto Hartono Kartika Putri Kumalasari Kenneth Nathanael Lia Yulianti Lilik Purwanti Lucy Sri Musmini M. Iswahyudi Made Sudarma Maharani Wuryantoro Mariatul Ulfa Mansyur Marshaninda, Fayyaza Ghania Maylansri, Roro Ayu Melinda Ibrahim Meol, Adelina Manuela Muhammad Ikbal Muhammad Rusydi Aziz Nadia Fajriana Naufal Daniswara Putra Wahono Novennia, Rievandra Devita Nur, Fachruddin Rachmawati Rachmawati Rahmah, Layla Fatimah Retno Wulandari Reynaldi, Alessandro Rita Sari Roekhudin, Roekhudin Rosalina Pebrica Mayasari Rosidi Rosidi Salsabilla, Shafira Saputra, Ahmad Yamin Sari Atmini Sarumaha, Sipriana Etlis Anastsya Septilia Woro Anggini Setiyono Miharjo Sheila Gita Aditya Sidarta, Alphasyah Lazuardy Simamora, Masrowaty Rebecca Siregar, Mercy Irene Christine Sony Warsono Sumarno, Devi Cheilsa Supriyadi Supriyadi Suryanto, Dedy Sutrisno T Sutrisno T Sutrisno T Sutrisno T Sutrisno T, Sutrisno T Syafiqah, Intan Syaiful Iqbal Syariati, Namla Elfa Tael Batak, Felicia Andrea Tifani Hestikawati Tri Gunarsih Trisno, Sutrino Unti Ludigdo Utama, Sendy Cipta Wirawan Purwa Yuwana Wulan Retnowati Wuryantoro, Maharani Yanti Nova Lita Simorangkir Yeney Widya Prihatiningtias Yusifa Pascayanti Yuwana, Wirawan Purwa Yuwana, Wirawan Purwa Zamal, Syahrul