Revenue Journal: Management and Entrepreneurship, vol. 1 (1), pp. 11–17, 2023
Received 15 August 2023 / published 30 August 2023
https://doi.org/10.61650/rjme.v1i1.173

An exploratory and analytical study of
a sample of control and audit
professionals' opinions on green audit
techniques and methods
Ameen Zaidan Khalaf1* and Salah Ben Hamad2
1, 2Aliraqia University College of Administration and Economics, Iraq
*Corresponding author: ameenzaidan97@gmail.com

KEYWORDS
Control and Audit Green
Auditing Samples of
Workers

ABSTRACT The research aims to identify the concepts related to green auditing because of the great
importance of the environment in which we live. By producing a commodity or service among consumers,
the research has tried to answer a significant question: What are the techniques and methods of green
auditing? The research is based on the hypothesis that several techniques are used to implement green
auditing, and the research assumes the existence of several techniques and methods for green auditing. The
questionnaire was used to obtain information to achieve the research objectives and test the hypothesis. The
research data results for the adult sample were analyzed by 29 individuals using the statistical program
SPSS and relying on arithmetic averages and standard deviations. The research has concluded that green
auditing is of great importance because of its impact on the environment in which we live. Environmental
auditing also suffers from many obstacles. In addition, green auditing is affected by economic and social
factors. Likewise, the green audit process goes through three stages: the pre-audit stage, the audit stage, and
the post-audit stage. All of these stages need follow-up to reach the desired goal. There are several methods
and techniques to achieve green audits, including developing regulations for work and safety requirements
during the completion of tasks. Ensure that production wastes are disclosed, that production wastes and others
are not discharged into river water and that there are mechanisms to treat them appropriately and not
discharge them randomly. The researcher recommends the need to ensure the existence of special programs for
recycling. Not randomly disposing of production waste and promoting a culture of responsibility towards
society by focusing on green operations.
© The Author(s) 2023

1. INTRODUCTION
The environment in which we live is of paramount
importance because it is directly related to survival
(van Wassenhove, 2007; Yahya & Hidayat, 2020; Yovita
& Amrania, 2018).
Maintaining a healthy
environment is the responsibility of every individual
(Boesso, 2013a), and there can be no life without a
suitable environment (Boesso, 2013b; Kamla, 2013).
Therefore, there is no human being (Hendarto et al.,
2023; Yuniwati et al., 2023). At a time when

environmental issues have become critical concerns
around the world (Korhonen, 2021; Ortas, 2020),
organizations are constantly under pressure to
develop responsible and environmentally friendly
operations (Haanurat et al., 2024; Ruban & Rydén,
2019). Commitment to the natural environment has
become essential in current competitive scenarios as
companies worldwide constantly develop new and
innovative ways to enhance their global

competitiveness (O’Dwyer, 2002; Outa, 2016a;
Owen, 2008). A group of organizations has
strengthened its competitiveness by improving its
environmental performance (Jothr & Jummaa, 2023;
Khalaf & Hamad, 2023).
In addition to that, the company can enhance its
competitiveness
through
improvements
in
environmental performance to comply with
environmental regulations (Aribi, 2011; Auditore,
2022; Outa, 2016b), address the mental concerns of
customers, and reduce the environmental impact of
its products and services activities (Nursaid et al.,
2024; Sudiantini et al., 2023; Sungkawati et al.,
2024). On the other hand, green auditing and
reporting practices are essential for understanding
(Chapman, 2015; Malhotra, 2022; Shaterabadi,
2023).
The influencing aspects of the natural environment
on the economy due to the increasing social and
legal pressures (Chen, 2023; Ganau, 2020), as there
has been a rising demand for disclosure of
environmental policies and practices and the
performance of the company concerned inside or
outside the company (Sungkawati et al., 2023;
Yuniwati et al., 2024). The environmental threats
facing humanity in the twenty-first century include
global warming and climate change, disaster risks,
social inequality (Kabuye, 2019), unsustainable
lifestyles (Eugene, 2018), and the urgent need to
shift to an economy based on renewable energy (Li,
2022).
To confront these dangers and reduce their severity,
policies and procedures for green auditing should be
provided (Choirudin et al., 2023; Nasiha et al., 2023;
Rahman, 2023). It should be noted that there is a
remarkable similarity and congruence between the
concepts of green auditing and environmental
auditing, both related to the environment and its
preservation (da Silva Santiago et al., 2023; Santiago et
al., 2023).
This research will consist of a methodology and
some previous studies and research related to the
research in addition to Addressing some concepts of
green auditing, whether in terms of the concept or
importance, stages, and factors that affect green
auditing (Darmayanti, Fikri, et al., 2023; Pradana &
Uthman, 2023; Vedianty et al., 2023). Finally, the
techniques and methods of green auditing, which
represent the main objective of the research and the
answer to its problem, will be detailed, followed by
conclusions and recommendations.

2. METHOD
3.1.

Reliability

The degree of consistency of the research sample’s
12

answers was tested using the SPSS statistical program
through Cronbach’s Alpha, and it was concluded that
the degree of reliability of the research scale reached
(0.919), which indicates a good reliability ratio.
3.2.

Analyze the questionnaire

The arithmetic mean and standard deviation results are
shown in the table below.

3. RESULTS AND DISCUSSION
2.1 The concept of green auditing

There is a need to cultivate a green business culture
and ensure these green policies are in place (Bhaskar,
2019; Tapiah, 2022; Trotman, 2018). A formal green
auditing team should monitor and promote green
issues to ensure standards are met (M. Ahmed et al.,
2021; DeSimone, 2021; Lennox, 2022). Green auditing is
a systematic process to objectively obtain evidence of
the company’s performance and evaluation (de
Araujo, 2021; Hashmi, 2021; Plant, 2019).
The researcher believes that the green audit is
represented by a group of systematic activities that
enjoy the independence that are followed to obtain
audit evidence and evaluate this evidence objectively
to ensure the extent of compliance with the rules,
laws, and standards of activities related to the
environment.
2.2 Benefits and importance of green auditing

Green auditing helps detect and control sources of
environmental pollution. It emphasizes management
of all types of waste (Darmayanti, Milshteyn, et al.,
2023; Karim et al., 2023; Winson et al., 2023), control
of energy consumption, control of water quality and
quantity, risk monitoring, stakeholder safety, and
even disaster management (Patil et al., 2019).
2.3.objectives of the green audit
A green audit aims to give citizens the information
they need to question environmentally damaging
companies from their customers and others and find
ways to act wiser and more ecologically responsible,
including renewable resources such as wind, solar,
and energy. Geothermal (Verma et, 2012), on the
other hand, the green audit aims to provide a
complete understanding of the effects of global
warming and the current and imminent effects of
climate change and to provide a clear understanding
of how the interrelationship between their health and
the health of ecosystems, providing a comprehensive
understanding of the principles and processes of
development sustainable (Ogoc, 2015; Ahmed &
Kumalasari, 2023). Put, green auditing aims to
preserve the environment.
2.4.

Green audit stages

The green audit goes through stages to obtain the
Alhabow / Internal Audit and its role

desired results, as in the following stages (Patil et,
2019):
2.4.1. Audit stage
At this stage, the actual audit takes place by
developing an audit plan by the competent auditor,
after which the documents are carefully examined
and evaluated, and the necessary recommendations
are proposed.
2.4.2. Post-audit stage
At this stage, the auditor considers all the facts and
observations of the audit concerning the
environmental management system, evaluates his

findings, and compares them with the standard
procedures. After that, the auditor prepares a brief
report on the audit with recommendations in
consultation with the environmental management
system in the company, and it is sent to the competent
authorities (Olojede et al., 2020; Zhi & Kang, 2021). It
should be noted that this stage requires preparing an
action plan by the environmental management
system and the recommendations made by the
auditor. Finally, the post-audit stage requires regular
follow-up. The researcher believes that the green
audit stages can be depicted according to the figure
below:

FIGURE 1. Green audit stages (Khalaf, 2023)

2.4.3. Green Audit Scope
Green auditing involves conducting inspection
activities on a particular company's operations to
assess the overall environmental impact of its
activities or for a particular product or process and
suggest ways to reduce it. Therefore, the scope of
green auditing can be listed as follows (Pradip & Patil,
2014; Olojede et al., 2020; Ruban & Rydén, 2019): 1)
Measuring the main environmental standards. 2)
Analyzing and reporting primary data. 3)
Communicating
with
contractors,
suppliers,
customers, and organizers. 4) Examining internal
policies, records, and reports related to
environmental aspects.
2.4.4. Obstacles and determinants of green auditing
The green audit achieved little progress due to the
many obstacles and determinants that impede the
audit process. Among these determinants and
obstacles are the following (Patil, 2019; Anisur
Rahman, 2023):
1.Expediting
implementation
without
any
infrastructure or experts.
2.The high cost of auditing.
3.More detailed plans and follow-up on those plans
need to be made.
4.Lack of feedback on the audit reports prepared by
the competent authorities.
5.Keep the method of work private.
6.Fear among industrialists that the data they

disclose may lead to legal arguments and lawsuits.
7.The industrialists also feared that the data related to
the raw materials used, which were supposed to be
mentioned by the industries, might reveal their trade
secrets.
On the other hand, the researcher believes that the
need for sufficient knowledge among some of those
who prepare green audit reports and their users
constitutes a significant obstacle and challenge to the
optimal completion of green audit tasks.
2.4.5. Factors Affecting Green Auditing
There is a set of factors affected by green auditing,
whether economic, such as the rate of financial
interest from new market opportunities, enhancing
profit through the use of resources, reducing waste,
improving the environmental performance of
institutions through green purchases, proving market
share through ecological accounting, and finally
(Agrawal & Sharma, 2019, p. 18) All of this represents a
challenge in completing green audit tasks according to
the controls.
2.4.6. Green auditing techniques and policies
After proceeding with the theoretical aspect of the
search by looking at the published research literature,
the researcher concluded that there are several
policies and techniques for green auditing, including
the following:

REVENUE JOURNAL: MANAGEMENT AND ENTREPRENEURSHIP 1(1): 1 1–17

13

1.Ensure the nature of the products produced by the
company to verify that they are environmentally
friendly (Smith & Perks, 2010).
2.Physically ensure the installation of devices that
reduce pollution and whether these devices have
been approved by the competent authority (Pradip &
Patil, 2014).
3.Develop regulations for work and safety
requirements during the completion of tasks.
4.Ensure that production residues are disclosed
5.Ensure that production and other wastes are not
discharged into river water and that mechanisms
are in place to treat them appropriately.
6.Ensure that the health and environment inspection
committees take samples from the production
waste and identify the extent to which they are
within the permissible limits.
7.Ensure the existence of special programs for
recycling.
On the other hand, the standard (ISO 14001:2004) has
defined some audit policies to ensure that audits are
conducted at planned intervals, as follows:

these programs in the entities subject to such
provisions. The arithmetic mean was 3.48, and the
standard deviation was 0.911.

5. CONCLUSION
Through the preceding, several conclusions were
reached by my agencies:
1. Green auditing is of great importance because of its
impact on the environment in which we live.
2. The green audit needs to overcome many obstacles
and limitations.
3. Green auditing is affected by economic and social
factors.
4. The existence of several methods and techniques to
achieve green auditing, including setting regulations
for work and safety requirements during the
completion of tasks, ensuring that production waste
is disclosed, ensuring that production waste and
others are not discharged into river water, and
ensuring the existence of mechanisms for a treating
them in appropriate ways.
5. Ensure that the inspection committees concerned
with health and the environment take samples from
the production waste and identify the extent to
which they are within the permissible limits.
6. Ensure the existence of special programs for
recycling, which indicate a lack of interest in being
carried out by the entities subject to supervision.

1. Determine whether the environmental management
system complies with the planned arrangement for
ecological management, including the requirements
of international standards,
2. Determine whether the environmental management
After reaching the results, the researcher recommends
system has been adequately implemented
the following:
3. Provide information about the results of audits in the
1. Green audits should be critical because they relate to
form of reports to senior management.
the environment.
2. Providing material and financial requirements to
Through the results shown in the table above, it was
achieve the audit plan.
found that there is an agreement by the research
3. The efforts of all parties should be combined to
sample that the body subject to control works to
ensure the success of the audit process.
comply with the laws related to environmental
4. There is a need to promote a culture of caring for the
environment and society by paying attention to
protection, as the arithmetic mean was 3.31. The
green operations.
standard deviation was 0.93; besides the fact that the
5. There is a need to pay attention to the existence of
body was subject to control pro- vides social
recycling programs.
requirements relevant to the Environment, the
6.
They are not randomly disposing of production
arithmetic mean was 3.41, and the standard deviation
waste.
was 0.907. Also, the controlled entity places warning
signs about activities that cause potential harm to the
environment to avoid them. The arithmetic mean was
3.24, while the standard deviation was 0.951. On the
other hand, it became clear that the research sample
was keen on the controlled entity. On the setting of
educational boards to reduce the risks of operational
processes that have an impact on the environment,
and on the contrary, it was found that some of the
bodies subject to control are not keen to dispose of
waste in a safe and non-harmful way to the
environment and not to discharge production and
other waste into the river water. The arithmetic mean
was 2.90, with a standard deviation of 01.205.
Regarding the existence of recycling programs, the
research sample did not agree on the existence of
14

6. CONCLUSION
Ahmed, M. A., & Kumalasari, N. (2023). ANDIN-MU:
Development of Android-Based Descriptive Text
Interactive Multimedia Materials in High School
English Subjects. Assyfa Learning Journal, 1(1), 49–59.
https://doi.org/10.61650/alj.v1i1.17
Ahmed, M., Usmiyatun, U., Nurhidayah, N., Darmayanti, R., &
Azizah, I. N. (2021). PDKT: Introducing numbers 1-10
for kindergarten students using card media, does It
improve? AMCA Journal of Education and Behavioral
Change, 1(2), 69–73.
Anisur Rahman, M. (2023). Professional Development in an
institution through GROW Model. Assyfa Learning
Journal, 1(2). https://doi.org/10.61650/alj.v1i2.187
Aribi, Z. A. (2011). Narrative disclosure of corporate social
Alhabow / Internal Audit and its role

responsibility in Islamic financial institutions.
https://doi.org/10.1007/s10997-020-09511-3
Managerial Auditing Journal, 27(2), 199–222. Eugene, N. (2018). Development and internal validation of a
https://doi.org/10.1108/02686901211189862
novel risk adjustment model for adult patients
Auditore, A. (2022). In Vitro Reactivity of the Glucose
undergoing emergency laparotomy surgery: the
Degradation Product 3,4-Dideoxyglucosone-3-ene
National Emergency Laparotomy Audit risk model.
(3,4-DGE) towards Abundant Components of the
British Journal of Anaesthesia, 121(4), 739–748.
Human Blood Circulatory System. International
https://doi.org/10.1016/j.bja.2018.06.026
Journal
of
Molecular
Sciences,
23(9). Ganau, M. (2020). Surgical preference regarding different
https://doi.org/10.3390/ijms23094557
materials for custom-made allograft cranioplasty in
Bhaskar, L. S. (2019). Integration of internal control and
patients with calvarial defects: Results from an
financial statement audits: Are two audits better than
internal audit covering the last 20 years. Journal of
one?
Accounting
Review,
94(2),
53–81.
Clinical
Neuroscience,
74,
98–103.
https://doi.org/10.2308/accr-52197
https://doi.org/10.1016/j.jocn.2020.01.087
Boesso, G. (2013a). Descriptive, instrumental and strategic Haanurat, A. I., Vedianty, A. S. A., & Tollentino, S. A. (2024).
approaches to corporate social responsibility: Do
Instagram’s impact on sharia economic law literacy in
they drive the financial performance of companies
the digital age and Indonesia’s sharia economy
differently? Accounting, Auditing and Accountability
strengthening. Revenue Journal: Management and
Journal,
26(3),
399–422.
Entrepreneurship, 2.
https://doi.org/10.1108/09513571311311874
Hashmi, H. S. (2021). Education for young generations on
Boesso, G. (2013b). Descriptive, instrumental and strategic
halal food audit and certification: Challenges and
approaches to corporate social responsibility: Do
future prospects. Contemporary Issues in Islamic Social
they drive the financial performance of companies
Finance,
273–292.
differently? Accounting, Auditing and Accountability
https://doi.org/10.4324/9781003050209-19
Journal,
26(3),
399–422. Hendarto, T., Safitri, N. D., & Dhakal, A. (2023). Does TQM
https://doi.org/10.1108/09513571311311874
affect Indonesian food sector production efficiently?
Chapman, S. J. (2015). Promoting research and audit at
Revenue Journal: Management and Entrepreneurship, 1.
medical school: Evaluating the educational impact of Jothr, O. A., & Jummaa, A. I. (2023). The impact of monetary
participation in a student-led national collaborative
policy instruments on sustainable development.
study Career choice, professional education and
Revenue Journal: Management and Entrepreneurship, 1,
development. BMC Medical Education, 15(1).
22–26.
https://doi.org/10.1186/s12909-015-0326-1
Kabuye, F. (2019). The influence of tone at the top
Chen, X. (2023). The Impact of Officials’ Off-Office
management level and internal audit quality on the
Accountability Audit of Natural Resource Assets on
effectiveness of risk management practices in the
Firms’ Green Innovation Strategies: A Quasi-Natural
financial services sector. Cogent Business and
Experiment in China. Sustainability (Switzerland),
Management,
6(1).
15(3). https://doi.org/10.3390/su15032640
https://doi.org/10.1080/23311975.2019.1704609
Choirudin, C., Sugilar, H., & Uluçay, V. (2023). TTM Magic Kamla, R. (2013). Social reporting by Islamic banks: Does
Card Media Development! Assyfa Learning Journal,
social justice matter? Accounting, Auditing and
1(2).
Accountability
Journal,
26(6),
911–945.
da Silva Santiago, P. V., Darmayanti, R., & Sugianto, R.
https://doi.org/10.1108/AAAJ-03-2013-1268
(2023). Conquering IMO Problems in Brazil by Karim, S., Zoker, E. M., Tullah, O., & Yambasu, A. R. (2023).
Recognizing the Didactic Situation, Mathematics
Prevalence, causes, and effects of corruption in school
Teachers Must Know! Assyfa Learning Journal, 2, 73–
administration in Sierra Leone. AMCA Journal of
88.
Community Development, 2, 81–87.
Darmayanti, R., Fikri, M., & Rahman, M. A. (2023). Student Khalaf, A. Z., & Hamad, S. Ben. (2023). An exploratory and
learning outcomes will" improve" when using
analytical study of a sample of control and audit
counting box media. How significant is the impact of
professionals’ opinions on green audit techniques and
this media? Assyfa Journal of Islamic Studies, 1.
methods. Revenue Journal: Management and
Darmayanti, R., Milshteyn, Y., & Kashap, A. M. (2023). Green
Entrepreneurship, 1, 1–4.
economy, sustainability and implementation before, Korhonen, T. (2021). Exploring the programmability of
during, and after the covid-19 pandemic in Indonesia.
management accounting work for increasing
Revenue Journal: Management and Entrepreneurship,
automation: an interventionist case study. Accounting,
1(1), 27–33.
Auditing and Accountability Journal, 34(2), 253–280.
de Araujo, G. C. (2021). Educational policies and the
https://doi.org/10.1108/AAAJ-12-2016-2809
Auditing Program in Federative Entities: Corruption, Lennox, C. S. (2022). Mandatory Internal Control Audits,
poor administration, or institutional incapacity of
Audit Adjustments, and Financial Reporting Quality:
resources allocated by federal financial assistance?
Evidence from China. Accounting Review, 97(1), 341–
Education
Policy
Analysis
Archives,
29.
364. https://doi.org/10.2308/TAR-2020-0152
https://doi.org/10.14507/epaa.29.6779
Li, G. (2022). Will China’s audit of natural environmental
DeSimone, S. (2021). Correlates of internal audit function
resource promote green sustainable development?
involvement in sustainability audits. Journal of
Evidence from PSM-DID analysis based on substantial
Management and Governance, 25(2), 561–591.
and strategic pollution reduction. PLoS ONE, 17(12).
REVENUE JOURNAL: MANAGEMENT AND ENTREPRENEURSHIP 1(1): 1 1–17

15

https://doi.org/10.1371/journal.pone.0278985
GeoGebra in the light of the Semiotic Representation
Malhotra, K. (2022). Rate of COVID-19 infection and 30 day
Registers Theory: an international Olympic didactic
mortality between blue and green (dedicated COVIDsequence. Assyfa Learning Journal, 2, 73–90.
19 safe) pathways: Results from phase 1 and 2 of the Shaterabadi, M. (2023). Green roof positive impact on
UK foot and ankle COVID-19 national (UK-FAlCoN)
changing a Plus-ZEB to drastic Plus-ZEB: The multiaudit. Foot and Ankle Surgery, 28(7), 1055–1063.
objective energy planning and audit in real condition
https://doi.org/10.1016/j.fas.2022.02.017
outlook.
Energy
and
Buildings,
287.
Nasiha, W., Afifah, N., & Amir, A. N. (2023). Design of a
https://doi.org/10.1016/j.enbuild.2023.112983
Website-Based Arabic Typing Application for Sudiantini, D., Rizky, P. P., & Hazarika, A. (2023). Digital
Students of Arabic Language Education Program at
economy and financial inclusion in reviving the
University. Assyfa Learning Journal, 1, 12–24.
national economy: A Management Strategy. Revenue
Nursaid, N., Zamil, R., & Labh, A. (2024). Sustainable and
Journal: Management and Entrepreneurship, 1.
just economy: One Islamic boarding school, one Sungkawati, E., Novitasari, D. R., & Hamad, S. Ben. (2024).
product program for economic empowerment.
Viral Marketing: Mixue the King of Snow Ice
Revenue Journal: Management and Entrepreneurship,
Cream—How does this franchise affect the market?
1(2).
Revenue Journal: Management and Entrepreneurship, 2.
O’Dwyer, B. (2002). Managerial perceptions of corporate Sungkawati, E., Usmiyatun, U., & Karim, S. (2023). “
social disclosure: An Irish story. Accounting, Auditing
Improving” food processing skills by creating new
& Accountability Journal, 15(3), 406–436.
entrepreneurs. Revenue Journal: Management and
https://doi.org/10.1108/09513570210435898
Entrepreneurship, 1.
Olojede, P., Erin, O., Asiriuwa, O., & Usman, M. (2020). Audit Tapiah, L. (2022). Pengembangan Media Pembelajaran
expectation gap: an empirical analysis. Future
Berbasis e-Komik untuk Meningkatkan Minat Baca
Business
Journal,
6(1).
Anak Usia Dini 5–6 Tahun. Tematik: Jurnal Penelitian
https://doi.org/10.1186/s43093-020-00016-x
Pendidikan Dasar, 1(1), 20–25.
Ortas, E. (2020). Bridging the gap between corporate social Trotman, A. J. (2018). Internal audit quality: Insights from
responsibility performance and tax aggressiveness:
audit committee members, senior management, and
The moderating role of national culture. Accounting,
internal auditors. Auditing, 37(4), 235–259.
Auditing and Accountability Journal, 33(4), 825–855.
https://doi.org/10.2308/AJPT-51877
https://doi.org/10.1108/AAAJ-03-2017-2896
van Wassenhove, V. (2007). Temporal window of
Outa, E. R. (2016a). Corporate governance guidelines
integration in auditory-visual speech perception.
compliance and firm financial performance: Kenya
Neuropsychologia,
45(3),
598–607.
listed companies. Managerial Auditing Journal, 31(8),
https://doi.org/10.1016/j.neuropsychologia.2006.01.
891–914. https://doi.org/10.1108/MAJ-12-2015001
1291
Vedianty, A. S. A., Darmayanti, R., Lestari, A. S. B., Rayungsari,
Outa, E. R. (2016b). Corporate governance guidelines
M., & da Silva Santiago, P. V. (2023). What is the need
compliance and firm financial performance: Kenya
for" UBUR-UBUR GABUT" media and its urgency in
listed companies. Managerial Auditing Journal, 31(8),
high school mathematics learning. Assyfa International
891–914. https://doi.org/10.1108/MAJ-12-2015Scientific Journal, 1.
1291
Winson, V. R. V, Arunkumar, V., & Rao, D. P. (2023). Exploring
Owen, D. (2008). Chronicles of wasted time?: A personal
the Landscape of Teaching and Learning English as a
reflection on the current state of, and future
Second Language in India. Assyfa Learning Journal, 2,
prospects for, social and environmental accounting
104–111.
research. Accounting, Auditing and Accountability Yahya, A., & Hidayat, S. (2020). The influence of current ratio,
Journal,
21(2),
240–267.
total debt to total assets, total assets turn over, and
https://doi.org/10.1108/09513570810854428
return on assets on earnings persistence in automotive
Plant, K. (2019). Preparing work-ready graduates – skills
companies. Journal of Accounting Auditing and
development lessons learnt from internal audit
Business.
practice. Journal of Accounting Education, 48, 33–47.
https://www.researchgate.net/profile/Adibahhttps://doi.org/10.1016/j.jaccedu.2019.06.001
Yahya/publication/349030544_The_Influence_of_Cur
Pradana, M. D., & Uthman, Y. O. O.-O. (2023). Development
rent_Ratio_Total_Debt_to_Total_Assets_Total_Assets_T
of Aqidah Akhlak Learning Media" Board Game Based
urn_Over_and_Return_on_Assets_on_Earnings_Persist
on Education Fun on the Theme of Commendable
ence_in_Automotive_Companies/links/618121af3c98
Morals (E-Fun A2M)" for High School Students. Assyfa
7366c3177ea7/The-Influence-of-Current-RatioLearning Journal, 1, 25–36.
Total-Debt-to-Total-Assets-Total-Assets-Turn-OverRahman, M. A. (2023). Professional development in an
and-Return-on-Assets-on-Earnings-Persistence-ininstitution through the GROW model. Assyfa Learning
Automotive-Companies.pdf
Journal, 2, 112–121.
Yovita, M., & Amrania, G. K. P. (2018). The influence of
Ruban, A., & Rydén, L. (2019). Introducing environmental
intellectual capital to market value with return on
auditing as a tool of environmental governance in
assets as intervening variable. Journal of Accounting
Ukraine. Journal of Cleaner Production, 212, 505–514.
Auditing
and
….
https://doi.org/10.1016/j.jclepro.2018.11.059
http://journal.unpad.ac.id/jaab/article/view/18267
Santiago, P., Alves, F. R. V, & Darmayanti, R. (2023). Yuniwati, E. D., Darmayanti, R., & Karim, S. (2024). Is it
16

Alhabow / Internal Audit and its role

feasible to establish a connection between cassava
Journal: Management and Entrepreneurship, 1, 34–43.
and rice in terms of their image? Revenue Journal: Zhi, X., & Kang, Z. (2021). Critical audit matters and stock
Management and Entrepreneurship, 2, 54–58.
price crash risk. Frontiers of Business Research in China,
Yuniwati, E. D., Novitasari, D. R., & Kamran, A. (2023).
15(1). https://doi.org/10.1186/s11782-021-00102-z
Alternative waste management: composting and
biochar conversion for metal remediation. Revenue

REVENUE JOURNAL: MANAGEMENT AND ENTREPRENEURSHIP 1(1): 1 1–17

17