The Effect of Sustainability Reporting Disclosure Index and Environmental Performance on Going-Concern Audit Opinion

Mirpa Rahma Yanti; Tenripada; Ernawaty Usman; Abdul Kahar

doi:10.37058/jak.v21i1.574

Authors

Mirpa Rahma Yanti Universitas Tadulako
Tenripada Universitas Tadulako https://orcid.org/0000-0002-2485-5359
Ernawaty Usman Universitas Tadulako https://orcid.org/0000-0001-5406-0875
Abdul Kahar Universitas Tadulako

DOI:

https://doi.org/10.37058/jak.v21i1.574

Keywords:

Sustainability Reporting Disclosure Index ; environmental performance; going-concern audit opinion

Abstract

This study aims to examine the effect of the Sustainability Reporting Disclosure Index (SRDI) and environmental performance on the likelihood of receiving a going-concern audit opinion in high environmental risk firms in the energy and basic materials sectors listed on the Indonesia Stock Exchange during 2022–2024. Data were obtained from audited financial statements, sustainability reports based on Global Reporting Initiative (GRI) standards, and PROPER environmental ratings. The sample was selected using purposive sampling, and logistic regression was applied for analysis. The results indicate that SRDI has a significant negative effect on going-concern audit opinions, while environmental performance does not have a significant effect. These findings suggest that sustainability disclosure serves as an important non-financial signal for auditors in assessing business continuity, whereas environmental performance acts as supplementary information. This study contributes to the audit and sustainability literature and provides practical implications for auditors, companies, and regulators in evaluating business risks based on non-financial information.

Author Biographies

Mirpa Rahma Yanti, Universitas Tadulako

Undergraduate Student in Accounting at Universitas Tadulako with interests in accounting and auditing

Tenripada, Universitas Tadulako

Tenripada is a lecturer in the Accounting Department, Faculty of Economics and Business, Tadulako University, Indonesia.

Ernawaty Usman, Universitas Tadulako

Ernawaty Usman is a lecturer in the Accounting Department, Faculty of Economics and Business, Tadulako University, Indonesia.

Abdul Kahar, Universitas Tadulako

Abdul Kahar is a lecturer in the Accounting Department, Faculty of Economics and Business, Tadulako University, Indonesia.

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