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Journal : Jurnal Reviu Akuntansi dan Keuangan

PENGARUH DEBT DEFAULT , FIRM SIZE , DAN PRIOR OPINION TERHADAP PENERIMAAN OPINI GOING CONCERN Sandi, Lukyanto Dwi; Prasetyo, Adi; Kurniawati, Eris Tri
Jurnal Reviu Akuntansi dan Keuangan Vol 4, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (277.672 KB) | DOI: 10.22219/jrak.v4i1.4930

Abstract

The purpose of this study is to examine the effect of debt default, firm size, prior opinion onacceptance of going concern audit opinion on companies listing on BEI. This type of research isassociative. The types and sources of data in this study are secondary data and Indonesia StockExchange. Technique of taking data is done with documentation. The result of this research isDebt Default have positive effect to the acceptance of going concern opinion, firm size does nothave an effect on the acceptance of going concern opinion, prior opinion has an effect on acceptance of going concern opinion.Keywords: debt default, firm size, prior opinion, going concern opinion
GLOBAL REPORTING INITIATIVE INDEX SEBAGAI MODEL PENGUKURAN TRIPLE BOTTOM LINE PADA INDUSTRI KATEGORI ENVIRONMENT HIGH RISK (STUDI KOMPARASI INDONESIA DAN MALAYSIA) Gobel, Mohammad Rianto; Sayogo, Djoko Sigit; Prasetyo, Adi
Jurnal Reviu Akuntansi dan Keuangan Vol 4, No 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.036 KB) | DOI: 10.22219/jrak.v4i2.4945

Abstract

This research aims to describe the parctice of Triple Bottom Line Disclosure to the industrieswhose the category is environment high risk in Indonesia and Malaysia which is reviewed byIndex Model GRI and explain the aspects that differ the practice of Triple Bottom Line Disclosure at environment high risk category in Indonesia and Malaysia which is reviewed by IndexGRI model. This research used Content Analysis and Mann-Whitney Test. The result of thisresearch shows that there are still many items of triple bottom line componen that have not beenshown yet.The significance of differences of Triple Bottom Line Disclosure about Malaysianindustry and Indonesia shows the point 64% from Indonesia and 36% from Malaysia and thereis some differencebetween Triple Bottom Line Disclosure of Malaysian industry and Indonesianindustry.Keywords: index GRI, TripleBottom Line, EnvironmentHigh Risk.