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All Journal Research Horizon Reviu Akuntansi, Keuangan, dan Sistem Informasi
Isa, Yudisthira Jannata Muhammad
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Arts Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Faktor-Faktor Yang Mempengaruhi Opini Audit Going Concern Pada Perusahaan Manufaktur Tahun 2018-2020 Isa, Yudisthira Jannata Muhammad; Novianti, Nurlita
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 4 (2023): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2023.2.4.150

Abstract

This research examines the factors, affecting the going concern audit opinions on manufacturing companies listed on the IDX, including audit tenure, accounting firm reputation, firm size, profitability, debt default, and leverage. This research includes 453 samples from 151 companies between 2018 and 2020, selected through a purposive sampling method and analyzed by logistic regression. The results of hypothesis testing exhibited that audit tenure, accounting firm reputation, and leverage had no effect on going concern audit opinion, while profitability and firm size had a negative effect on going concern audit opinion, and independent variable debt default had a positive effect on going concern audit. Abstrak Penelitian ini dilakukan untuk menguji faktor-faktor yang mempengaruhi penerimaan opini audit going concern pada perusahaan manufaktur yang terdaftar di BEI. Faktor-faktor yang diuji yaitu tenure audit, reputasi kantor akuntan publik, ukuran perusahaan, profitabilitas, debt default dan leverage. Penelitian ini menggunakan metode purposive sampling dengan total 453 sampel yang terdiri dari 151 perusahaan dalam kurun waktu 2018-2020 yang kemudian dianalis dengan regresi logistik. Hasil pengujian hipotesis menunjukkan bahwa tenure audit, reputasi KAP, dan leverage tidak memiliki pengaruh terhadap pemberian opini audit going concern, sedangkan rasio profitabilitas dan ukuran perusahaan memiliki pengaruh negatif terhadap pemberian opini audit going concern serta variabel independen debt default berpengaruh positif terhadap pemberian opini audit going concern.
Do Sharia-Indexed Firms Enhance ESG Disclosure? Evidence from Indonesian Mining Salisa, Meilenia Rahma; Isa, Yudisthira Jannata Muhammad
Research Horizon Vol. 5 No. 5 (2025): Research Horizon - October 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.5.2025.816

Abstract

This study explores the influence of asset retirement obligations and firm size on environmental, social, and governance disclosure, with Sharia index inclusion as a moderating factor among mining companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. The aim is to assess how environmental liabilities and organizational resources affect environmental, social, and governance disclosure and whether Sharia compliance modifies these relationships, contributing to ESG and Islamic finance literature. The research analyzes panel data from mining firms using moderated regression to evaluate the impact of asset retirement obligations, firm size, and Sharia index inclusion on environmental, social, and governance disclosure. Findings show that of asset retirement obligations and firm size positively influence ESG disclosure, driven by transparency needs and resource availability. However, Sharia index inclusion does not strengthen the asset retirement obligations environmental, social, and governance link, as firms view reclamation as a financial burden rather than a sustainability commitment. Conversely, it enhances the firm size-environmental, social, and governance relationship, reflecting higher stakeholder expectations for Sharia-compliant firms. The study highlights of asset retirement obligations and firm size as key drivers of ESG disclosure, with Sharia compliance amplifying the size effect but not environmental commitments. It offers practical insights for regulators, investors, and managers to foster sustainable governance in resource-intensive sectors.
Co-Authors Nurlita Novianti Salisa, Meilenia Rahma