This study aims to analyze the effect of fundamental factors and sustainability reporting on firm value. This study also investigates the moderation effect of corporate governance on the relationship of fundamental factors, sustainability reporting, and firm value. Design/methodology/approach: The population is all companies listed in Indonesia Stock Exchange and indexed in IDX30 throughout 2014-2020. The data are obtained from financial statements, annual reports, and sustainability reports. The analysis method used in this study is panel data regression analysis. Findings: This study shows that profitability and leverage as fundamental factors affect the firm value. This study also found that good corporate governance moderates the effect of the fundamental factors on firm value. However, the sustainability reporting cannot increase the firm value. Research implications: These results verify agency and signaling theories but do not support legitimacy and stakeholder theories. Practical implications: These results confirm that fundamental factors are still the investors' primary concerns about making investment decisions. Originality/value: The novelty of this study lies in highlighting corporate governance as a moderation variable in the relationship of fundamental factors, sustainability reporting, and firm value, which has still not been concluded yet.

Abstrak Penelitian ini bertujuan untuk memberikan gambaran terkait berbagai nilai akuntabilitas yang seharusnya ada dalam akuntansi syariah. Penelitian ini dilakukan dengan menggunakan akuntabilitas dalam metafora haji. Hal ini dikarenakan salah satu bentuk dari akuntabilitas individu dan sosial bangsa indonesia kepada Allah SWT ialah dengan melaksanakan ibadah haji yang merupakan rukun Islam yang kelima. Hasil penelitian menunjukkan bahwa nilai yang seharusnya ada dalam akuntansi syariah yang juga ada dalam haji ialah nilai motivasi, ikhtiar, nilai pengorbanan, introspeksi diri, komitmen bekerja keras, dan pantang berputus asa, penyerahan diri dan pengendalian diri.  Abstract This study aims to provide an overview of the various values of accountability that should be present in Islamic accounting. This research was conducted using accountability in the hajj metaphor. This is because one of the forms of individual and social accountability of the Indonesian nation to Allah SWT is by performing the Hajj which is the fifth pillar of Islam. The results showed that the values that should be present in Islamic accounting which also existed in the Hajj were values of motivation, effort, sacrifice value, self-introspection, commitment to work hard, and abstinence from despair, surrender and self-control.

This study aims to determine the effect of Audit Quality, Profitability, Ownership of the Company on acceptance of going concern opinion. Samples of research as many as 35 companies. Sampling method is Purposive Sampling Method. The data used are secondary data obtained from Indonesia Stock Exchange (IDX) and Indonesian Capital Market Directory (ICMD). Analytical method used is logistic regression analysis using hypothesis test that is evaluate fit model, test (Cox and Snell’s R Square), model feasibility test, parameter estimation and its interpretation. The result of this research concludes that: Audit quality has no effect to acceptance of going concern opinion . Profitabiltas significant effect on the acceptance of going concern opinion. Ownership of the company has no effect on the acceptance of going concern opinion. This research suggests: Further research should add to the observation period. Audit quality variables should be proxied for different measurement tools. The limitations of this study are the lack of books on audit quality and going concern opinion.

Abstrak: Pembebasan Mind Set Akuntan melalui Pembelajaran Fil safat Ilmu dan Spiritual. Tujuan penelitian ini adalah untuk memahami perubahan kesadaran dan pola pikir yang terjadi pada pandangan akuntan pasca menempuh mata kuliah FIS (Filsafat Ilmu dan Spiritual). Penelitian ini menggunakan paradigma interpretatif dengan pendekatan fenomenologi. Informan dalam penelitian ini adalah sepuluh akuntan pendidik yang sedang mengambil program doktor ilmu akuntansi pada tiga universitas terkemuka di Indonesia dan telah menempuh mata kuliah FIS. Hasil penelitian ini menunjukkan adanya perubahan pola pikir di level intelektual, mental, dan spiritual setelah menempuh mata kuliah FIS.

This research aims to know the system and the procedure for the implementation  of  the partnership  program  and  its  influence  on the quality of the SMBS become partner PT Telkom. This laboratory <br />of the adoption by the exportation of cases the implementation of the partnership program which occurs on PT Telkom. The results of this research can be used as a reference for students, faculty and researchers who wish to develop further research. In addition, this research is also useful as early studies to evaluate the implementation of the partnership <br />program which is in PT Telkom Branches Palu.The research method used is the method of descriptive analysis based on the case study, namely approach which compare the conceptual characteristics, SOP system and folow-up procedures partnership program on PT Telkom compared with empiric phenomenon that occurs on PT Telkom Branches Palu. The sources of the data obtained through several ways by observation, interview, study document and  the questioner from the secondary data. Through the evaluation that has been done, the authors conclude <br />that there is a discrepancy in some of the things in the implementation of the company operational standards (SOP) partnership program on  CDC Unit PT Telkom Branches Palu, and not decide the implementation of internal control especially CDC unit that causes the implementation and the achievement of the purpose of the partnership program has not <br />been achieved. Based on the results of research can be recommended to PT Telkom for more maximize the construction process such as training or business consulting periodically. In addition, increase the number of  CDC Unit staff to maximize performance. While, suggestions for SMBS expected to make financial reports regularly and actual.