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All Journal Jurnal Ecoment Global: Kajian Bisnis dan Manajemen Jurnal Ekonomi Efektif
Lisbeth, Nency
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH HUBUNGAN DEKAT AUDITOR DAN KLIEN TERHADAP INDEPENDENSI AUDITOR Lisbeth, Nency; Ramadhan, Yanuar
Jurnal Ecoment Global Vol. 7 No. 1 (2022): Edisi Februari 2022
Publisher : Universitas Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35908/jeg.v7i1.2224

Abstract

Auditor independence is clearly defined in the Code of Ethics and Financial Reporting Auditing Standards. Independence should be interpreted as no one is interested in incentives, impacts, or audits. If the auditor follows the client's intentions, contrary to his discretion, the auditor's opinion is meaningless. The independence of the auditor can only be considered to be violated if the reporting auditor knows or should know of circumstances or relationships that could affect his independence. The accountant needs to make an independent assessment of whether the risk is significant and whether the risk of the situation or relationship can be measured through safeguards that reduce risk in exchange for approval or rejection of the contract. The purpose of this study was to determine whether the auditor-client relationship will affect auditor independence.
Praktik Pengungkapan Informasi Enviroment, Social and Governance (ESG) Terhadap Kinerja Perusahaan Ramadhan, Yanuar; Arifin, M Rais; Sinaga, Emma; Talaohu, Alma P.; Lisbeth, Nency
Jurnal Ekonomi Efektif Vol. 6 No. 1 (2023): JURNAL EKONOMI EFEKTIF
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JEE.v6i1.34514

Abstract

Tujuan penelitian ini adalah untuk menganalisis dan mendefinisikan praktik penyediaan informasi environment, social and governance (ESG). Metode penelitian dengan menggabungkan strategi tinjauan literatur dengan metodologi penelitian kualitatif. Banyak publikasi dan jurnal dari studi sebelumnya tentang dampak pengungkapan environment, social and governance (ESG) terhadap kinerja perusahaan menjadi sumber data studi. Temuan penelitian tinjauan literatur menunjukkan bahwa adopsi praktik pengungkapan informasi environment, social and governance (ESG) akan meningkatkan nilai kinerja perusahaan dan meningkatkan reputasi baiknya dari waktu ke waktu, menarik minat investor untuk berinvestasi dan pada akhirnya mempengaruhi kelangsungan hidup perusahaan.
Co-Authors Arifin, M Rais Ramadhan, Yanuar Sinaga, Emma Talaohu, Alma P.