... in sustainable initiatives. The results reveal that debt financing, firm size, asset tangibility and firm efficiency influence cash reserves. Practical implications The study offers practical significance by demonstrating how socially responsible practices can enhance financial management and stability...

... positively affected the going concern audit opinion, then the audit quality, profitability and liquidity negatively affected the going concern audit opinion, whereas firm size and audit lag did not affect the going concern audit opinion. Originality/value This study is in contrast to several existing...

...Iswajuni Iswajuni; Arina Manasikana; Soegeng Soetedjo Purpose The purpose of this paper is to identify the effect of enterprise risk management (ERM) with firm size, ROA and managerial ownership as control variables on firm value that is proxied by Tobin’s Q. Design/methodology...