The Effect of Eco Efficiency, Number of Audit Committees and Sustainability Report on Going Concern Audit Opinion
- Authors
-
-
Andika Eka Putra
Faculty Economics and Business, Islamic University of Riau, Pekanbaru 28289, Indonesia
-
Dian Saputra
Faculty Economics and Business, Islamic University of Riau, Pekanbaru 28289, Indonesia
-
- Keywords:
- Eco Efficiency, Audit Committee, Board of Commissioners, SUSTAINABILITY REPORTING, Going Concern Audit Opinion
- Abstract
-
The evaluation of a business's ability to continue its operations, known as the "going concern," holds paramount importance for management. A crucial indicator of this assessment is the going concern audit opinion, a factor that not only enhances investor confidence but also serves as a guarantee for companies facing potential issues regarding their continuity. This research focuses on exploring the impact of eco efficiency, the quantity of audit committees and boards of commissioners, as well as sustainability reports on the formulation of going concern audit opinions within the mining sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. Utilizing secondary data in the form of audited financial statements, the study employs Structural Equation Modeling - Partial Least Square (SEM-PLS) for data analysis. The findings underscore that eco efficiency, the presence of audit committees and boards of commissioners, and the disclosure of sustainability reports exert a notable influence on the determination of going concern audit opinions for the examined companies. These outcomes contribute valuable insights into the multifaceted factors shaping the credibility and assurance surrounding the ongoing viability of businesses in the mining sector.
- References
- Downloads
- Published
- 2024-03-24
- Section
- 9th ASIA Internatational Confernece 2023
- License
-
Copyright (c) 2024 Asia Proceedings of Social Sciences
This work is licensed under a Creative Commons Attribution 4.0 International License.
Most read articles by the same author(s)
- Dian Saputra, Abrar Nawas, Reza Ananda Rinaldy, The Influence of Heuristic and Computer-Assisted Audit Techniques (CAAT) on Fraud Detection with Experience as a Mediating , Asia Proceedings of Social Sciences: Vol. 12 No. 1 (2024): 9th AIC, Langkawi, Malaysia
- Diah Ajeng Pratiwi, Dian Saputra , The Effect of Asymmetric Information, Board of Commissioners Size, and Independent Board of Commissioners, on Earnings Management with Managerial Ownership as a Moderating Variable , Asia Proceedings of Social Sciences: Vol. 12 No. 1 (2024): 9th AIC, Langkawi, Malaysia
- Sandicha Dwi Ramadhan, Dian Saputra, Abrar Nawas, The Effect of Female Directors, Board Size, Independent Commissioners, and Political Connections on Tax Avoidance With Integrated Reporting Quality as a Mediating Variable: Case Study of Non-Cyclical Consumer Goods Sector Companies Listed on Idx 2019-2022 , Asia Proceedings of Social Sciences: Vol. 12 No. 1 (2024): 9th AIC, Langkawi, Malaysia
- Firdaus Abdul Rahman, Sandicha Dwi Ramadhan, Dian Saputra, The Effect of Female Directors, Board Size, Independent Commissioners and Quality of Earnings Ratio on the Integrated Reporting Quality with Political Connection as a Moderating Variable , Asia Proceedings of Social Sciences: Vol. 12 No. 1 (2024): 9th AIC, Langkawi, Malaysia
Similar Articles
- YAKUBU SALISU, DETERMINANTS OF COMPETITIVE ADVANTAGE FOR SMALL AND MEDIUM ENTERPRISES IN DEVELOPING ECONOMIES:CAPABILITIES-BASED PERSPECTIVE , Asia Proceedings of Social Sciences: Vol. 4 No. 3 (2019): ASIA Proceedings of Social Sciences
- Siti Noorsuriani Maon, Naffisah Mohd Hassan, Noorain Mohammad Yunus , Sri Fatiany Abdul Kader Jailani , Erne Suzila Kassim , GENDER DIFFERENCES IN DIGITAL COMPETENCE AMONG SECONDARY SCHOOL STUDENT , Asia Proceedings of Social Sciences: Vol. 6 No. 3 (2020): ASIA Proceedings of Social Sciences
- AIK SHYE CHONG, Muhammad A.Manan, Ahmad Kamal Idris, Lignosulfonates adsorption onto clay as sacrificial agent – benchmarking for Enhanced Oil Recovery , Asia Proceedings of Social Sciences: Vol. 2 No. 1 (2018): Asia Proceedings of Social Sciences
- Nur Khalidah Dahlan, Appear in Court thru Video Conferencing System: Recommendation for an Islamic Finance Perspective , Asia Proceedings of Social Sciences: Vol. 4 No. 3 (2019): ASIA Proceedings of Social Sciences
- Suparmono, Mapping of Sectoral Advantages as a Driver of the Regional Economy , Asia Proceedings of Social Sciences: Vol. 7 No. 1 (2021): ASIA Proceedings of Social Sciences
- Sarala Thulasi Palpanadan, Venosha Ravana , Future Trajectories in Teaching-Learning Practices for STEM Education in Malaysian Secondary Schools: A Scoping Review , Asia Proceedings of Social Sciences: Vol. 9 No. 1 (2022): ASIA Proceedings of Social Sciences
- Chet Narayan Acharya, Switching to Clean Energy: A Milestone for Energy Security and Economic Advantage for Nepal , Asia Proceedings of Social Sciences: Vol. 1 No. 1 (2018): Asia Proceedings of Social Sciences
- Pablo Ruiz-Palomino, Alberto Alcalde-Calonge , Francisco José Sáez-Martínez , The Circularity of the Business Model and the Performance of Bioeconomy Firms: An Interactionist Business-Environment Model , Asia Proceedings of Social Sciences: Vol. 9 No. 1 (2022): ASIA Proceedings of Social Sciences
- Karin Amelia Safitri, The Impact of the Life Insurance on Economic Growth in ASEAN , Asia Proceedings of Social Sciences: Vol. 2 No. 2 (2018): Asia Proceedings of Social Sciences
- Wilson Bangun, The INFLUENCE OF PRODUCTION FACTORS TOWARD ECONOMIC GROWTH IN INDONESIA , Asia Proceedings of Social Sciences: Vol. 4 No. 1 (2019): ASIA Proceedings of Social Sciences
You may also start an advanced similarity search for this article.