https://dhsjournal.id/index.php/ijospat <p>The <strong>Indonesian Journal of Sustainability Policy and Technology (IJoSPaT)</strong> is a multidisciplinary scientific journal covering many common problems or issues related to sustainability,&nbsp; policy, and technology. This journal publication aims to disseminate the conceptual thoughts or ideas and research results that have been achieved in the areas of sustainability,&nbsp; policy, and technology. IJoSPaT accepts papers in <strong>English</strong>&nbsp;and&nbsp;<strong>Bahasa Indonesia</strong>. IJoSPaT publishes twice yearly, in <strong>May</strong> (December-May) and<strong> November&nbsp;</strong>(June-November).</p> PT Global Digital Sains Tekno en-US Indonesian Journal of Sustainability Policy and Technology 3047-874X https://dhsjournal.id/index.php/ijospat/article/view/160 <p><em>The objective of this study is to examine the impact of capital structure on agency cost, the impact of agency cost on corporate financial performance, and to assess the indirect impact of capital structure on corporate financial performance through agency cost acting as an intervening variable. The subjects of this study are the cement sub-sector companies publicly traded on the Indonesia Stock Exchange (IDX) during the years 2014 and 2018. This study employed a saturated sampling technique, specifically census sampling, which resulted in a sample of 30 enterprises. In this study, the capital structure is measured using the debt-equity ratio (DER), while the company's financial performance is measured using return on equity (ROE). This research employed SmartPLS 3.0 software for testing purposes. The findings of this study suggest that the capital structure, represented by the debt-to-equity ratio (DER), has a detrimental impact on agency costs. Additionally, agency cost negatively influences corporate financial performance, as measured by return on equity (ROE). However, the study did not find any indirect effect of capital structure on financial performance through agency cost as an intervening variable.</em></p> Agnes Agataha Br Hutapea Erna Sulistyowati Copyright (c) 2024 Agnes Agataha Br Hutapea, Erna Sulistyowati https://creativecommons.org/licenses/by/4.0 2024-05-31 2024-05-31 2 1 1 18 10.61656/ijospat.v2i1.160 https://dhsjournal.id/index.php/ijospat/article/view/195 <p><em>A going Concern Audit Opinion is an opinion given by an independent auditor to the auditee. This opinion contains the auditor's assessment regarding the company's sustainability. This opinion is one factor that becomes a consideration for management, creditors, investors, and other stakeholders in making decisions. The population in this study were all companies listed on the Indonesia Stock Exchange for the 2017 - 2019 period. The sample selection technique used purposive sampling, and 25 companies were obtained, so 50 samples were processed. Hypothesis testing uses multivariate analysis, namely logistic regression, with E-Views 10 software. This research aims to determine the effect of disclosure and the previous year's opinion on going concern audit opinion with opinion shopping as a moderating variable. This research found that disclosure did not affect the acceptance of going-concern audit opinions. Still, the previous year's opinion positively affected the acceptance of going-concern audit opinions. These results indicate that investors have to be careful in reading the audit opinion of the previous year regarding the company's going concern.</em></p> Nanda Wahyu Indah Kirana Joshua Christian Simanjuntak Copyright (c) 2024 Nanda Wahyu Indah Kirana, Joshua Christian Simanjuntak https://creativecommons.org/licenses/by/4.0 2024-05-31 2024-05-31 2 1 19 31 10.61656/ijospat.v2i1.195