PENGARUH SUSTAINABILITY REPORTING DISCLOSURE INDEX DAN KINERJA LINGKUNGAN TERHADAP OPINI AUDIT GOING CONCERN

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.