The research aims to address the Going Concern Audit Opinion published by the auditor with an ISA 570 basis. The application of ISA 570 will help to facilitate the auditor in publishing the Going Concern Audit Opinion. The Going Concern Audit Opinion is the opinion which is released by the auditor to assure whether the company is enabled to maintain its viability. The difference between SA 341 and ISA 570 will to contribute effective impact to the management for elucidating the management plan undertaken to overcome any difficulty they may encounter. The ISA 570 will represent that the auditor intensely guides the management in plan or strategy development for upgrading the finance and non-finance performance. The research approach is the Non-Positivistic approach from an Interpretive Perspective. The researcher obtains the source and type of data from key persons consisting of all auditors working in Public Accountant Firms (PAF) in Surabaya. The data collecting technique uses observation, interview and documentation. The result of the research shows the ISA 570 application gives the facility for the auditors in publishing a Going Concern Audit Opinion. In the audit execution, the auditor will accentuate the strategic plan for resolving the problems with which the company deals.

This study aims to examine the consequences of the implementation of PSAK No. 10 (2010)

This study aims to test the effect of environmental performance on carbon emission disclosure with independent board of commissioners as moderation variables. Environmental performance measurement uses PROPER rating, carbon emission disclosure using Carbon Disclosure Project (CDP), while independent board of commissioners is measured by proportion of independent board of commissioners. The population in this study was a company that belonged to the non-financial sector in 2016-2018. Sample selection using purposive sampling method that produces 28 companies. Analysis techniques using Moderated Regression Analysis (MRA). The results showed that its environmental performance had a positive influence on carbon emission disclosure, while the independent board of commissioners was not able to moderate the influence of environmental performance on carbon emission disclosure.

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Penelitian ini di lakukan untuk menganalisis pengaruh persepsi kegunaan, persepsi kemudahan, kompatibilitas terhadap sikap dan minat menggunakan aplikasi mobile payment. Penelitian menggunakan metode kuantitatif dengan menyebarkan kuisioner secara daring. Pengambilan sampel menggunakan teknik purposive sampling. Teknik analisis data pada penelitian ini menggunakan Structural Equation Modeling-Partial Least Square. Penelitian di lakukan terhadap 183 responden yang memenuhi kriteria. Hasil penelitian ini adalah persepsi kegunaan, persepsi kemudahan, dan kompatibilitas berpengaruh signifikan positif terhadap sikap penggunaan aplikasi mobile payment. Sikap penggunaan mobile payment juga berpengaruh signifikan positif terhadap minat penggunaan mobile payment. Penelitian ini di harapkan bagi penelitian selanjutnya agar memperluas cakupan responden dan menambahkan unsur budaya dalam variabel penelitian.