Results 151 to 160 of about 27,302 (302)

PENGARUH AUDIT DELAY TERHADAP CLIENT RETENTION [PDF]

, 2018
Tujuan penelitian ini adalah memperoleh bukti empiris adanya pengaruh audit delay terhadap client retention. Lamanya audit delay merefleksikan risiko audit yang tinggi.
MAHENING PRADE PUTRI, 041311333249
core  

ESG Performance, Debt Financing, and R&D Output: Evidence From the Healthcare Sector

Business Strategy and the Environment, EarlyView.
ABSTRACT Amid growing calls for sustainability in the healthcare sector, this study examines how and under what conditions environmental, social, and governance (ESG) performance influences research and development (R&D) output. Although existing studies suggest that ESG performance enhances R&D output, the financial mechanisms that enable or constrain
Sarmad Ali, Oriana Ciani, Simone Ghislandi   +2 more
wiley   +1 more source

DAMPAK KEY AUDIT MATTERS, OPINI AUDIT, DAN FEE AUDIT PADA AUDIT DELAY

Kajian Ekonomi dan Bisnis
Penelitian ini bertujuan menganalisis pengaruh Key Audit Matters (KAM), Opini Audit (OA), dan Fee Audit (FA) terhadap Audit Delay (AD) pada perusahaan sektor Consumer Cyclical. Sampel penelitian terdiri dari 100 perusahaan yang dipilih menggunakan metode purposive sampling dari total 166 perusahaan selama periode 2022–2024 dalam industri Consumer ...
Fachri Rasya Ramadhan, Efraim Ferdinan Giri   +1 more
openaire   +1 more source

AUDIT DELAY PADA PERUSAHAAN CONSUMER GOODS [PDF]

, 2012
Perusahaan go public di Indonesia mengalami kemajuan yang pesat. Perkembangan ini berdampak pada peningkatan permintaan audit laporan keuangan. Laporan keuangan akan memenuhi kegunaanya apabila disajikan secara akurat dan tepat waktu. Ketepatan waktu
Mulyani, Sri
core  

Navigating the ESG Paradox: Strategic Pathways Between Innovation and Washing Under Stakeholder Scrutiny

Business Strategy and the Environment, EarlyView.
ABSTRACT As firms increasingly incorporate environmental, social, and governance (ESG) concerns into their strategic agendas, stakeholder legitimacy—an audience‐conferred judgment of organizational appropriateness—has become pivotal. We theorize legitimacy as expanding a hybrid response portfolio in which firms may pursue substantive change (business ...
Min‐Jae Lee, Anna Pak, Donghwi (Josh) Seo, Taewoo Roh   +3 more
wiley   +1 more source

Circular Economy Pathways for Airport Climate Change Mitigation

Business Strategy and the Environment, EarlyView.
ABSTRACT Airport operators face growing climate‐change pressures; the circular economy offers pathways to reduce impacts and recover resources. We examine how airport operators apply the circular economy in practice. We use an exploratory qualitative multicase design based on practitioner‐generated documents (e.g., press releases and sustainability ...
Michele Oppioli, Davide Calandra, Federico Lanzalonga, Paolo Biancone   +3 more
wiley   +1 more source

PENGARUH FINANCIAL DISTRESS, KUALITAS AUDIT, OPINI AUDIT, DAN TATA KELOLA PERUSAHAAN TERHADAP AUDIT DELAY [PDF]

Salah satu kewajiban perusahaan publik kepada Otoritas Jasa Keuangan adalah menyampaikan laporan keuangan yang telah diaudit dengan tepat waktu. Faktanya, masih banyak perusahaan yang tidak menyampaikan laporan keuangannya dalam waktu yang telah ...
WIDIAKUSUMA, MARTINUS KURNIAWAN
core  

Cultivating Circularity: Harnessing Industry 4.0 and Stakeholder Engagement for a Sustainable Agrifood Future in Brazil

Business Strategy and the Environment, EarlyView.
ABSTRACT This study analyzed Industry 4.0 (I4.0) technology applications in agribusiness and the role of strategic stakeholders, engagement methods, and other critical aspects data sharing, confidentiality, integrity, decision‐making, and sector‐specific requirements in promoting circularity.
Simone Sehnem, Lucila M. S. Campos, Tais Provensi, Charbel Jose Chiappetta Jabbour   +3 more
wiley   +1 more source

Pengaruh Faktor Internal dan Eksternal Perusahaan Terhadap Audit Delay dan Timeliness

Jurnal Akuntansi dan Keuangan, 2008
The objective of this research is to investigate the influence of the firm size, the profitability, the solvability, the public accountant size and the existence of internal auditor division toward the Audit Delay and Timeliness on manufacture companies ...
Sistya Rachmawati
doaj  

Does Managerial Ability Improve Environmental Performance and Overall ESG Ratings? The Impact of the European Sustainability Reporting Mandate

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu, Ion Ionașcu, Elena Turuianu   +2 more
wiley   +1 more source