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ANALISISKECENDERUNGAN PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR [PDF]

open access: yesJurnal Akuntansi, 2015
Penelitian ini bertujuan untuk memprediksi pengaruh kualitas audit, kondisi keuangan perusahaan, pertumbuhan perusahaan, opini audit tahun sebelumnya, ukuran perusahaan, dan rasio debt-to-equity terhadap kecenderungan opini auditgoing concern.
Yunus Harjito
doaj   +4 more sources

Determinan Penerimaan Opini Audit Going Concern pada Perusahaan Property dan Real Estate [PDF]

open access: yesJurnal Kajian Akuntansi, 2017
The purposes of this research are to examine the influence of tenure audit, opinion shopping and auditor reputation on acceptance of going concern audit opinion. This research was done to the sub sectors and property company in 2013-2015.
Sisca Yuridiska Sari   +1 more
doaj   +2 more sources

PENGARUH OPINION SHOPPING DAN PENGALAMAN AUDITORTERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN DALAM SISI PANDANG PERUSAHAAN AUDITAN [PDF]

open access: yesJurnal Akuntansi, 2015
Perusahaan yang mendapatkan opini going concern dari auditor di sebabkan karena kondisi dan peristiwa yang menimbulkan keraguan akan kelangsungan hidup suatu perusahaan.
Febrian Kwarto
doaj   +4 more sources

Pengaruh financial distress, opinion shopping, prior opinion, dan audit tenure terhadap opini audit going concern

open access: yesAkuntansi dan Teknologi Informasi
Purpose – This research aims to investigate the effect of financial distress, opinion shopping, prior opinion, and audit tenure on a going-concern audit opinion.
Elisabeth Sry Rahayu Sitindaon   +1 more
doaj   +2 more sources

FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PEMBERIAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR

open access: yesJurnal Akuntansi Kontemporer, 2013
Going concern audit opinion is an opinion issued by the auditor because the auditor's doubt over the going concern of an entity. Auditor considers several factors that affect the issuance of going concern audit opinion. This research aims to examine the
Christian Sutedja
doaj   +3 more sources

PENGARUH OPINI AUDIT GOING CONCERN TERHADAP PERGANTIAN KANTOR AKUNTAN PUBLIK SECARA SUKARELA DENGAN KARAKTERISTIK KOMITE AUDIT SEBAGAI VARIABEL PEMODERASI

open access: yesJurnal Akuntansi Kontemporer, 2020
Going concern audit opinion is an audit opinion which is issued by independent auditor when auditor finds doubts about compa-ny’s business continuity. The issuance of going concern audit opinion will make managerial tend to change its audit firm volun ...
Theresia Monica Joviana   +2 more
doaj   +1 more source

Previous Years Audit Opinions, Profitability, Audit Tenure and Quality Control System on Going Concern Audit Opinion

open access: yesEuropean Journal of Business and Management Research, 2021
This study was conducted to examine the effect of the previous year's audit opinion, profitability, audit tenure, and quality control systems on going concern audit opinion. This study uses mining sector companies and public accounting firms (PAF) that audited as samples in the study.
Aji Purnama Ramadhan, Mahendro Sumardjo
openaire   +2 more sources

The analysis of influencing factors on the going concern audit opinion – a study in manufacturing firms in Indonesia [PDF]

open access: yesAJAR (Asian Journal of Accounting Research), 2021
Purpose - It is argued that the going concern opinion is issued if auditors have a doubt about financial condition of a company. Provision of the going concern audit opinion may worsen the company in terms of gaining public trust and may even indicate ...
Thomas Averio
doaj   +1 more source

The Influence of Previous Year's Audit Opinions, Auditor Reputation, Company Growth, and Profitability on Going Concern Audit Opinions

open access: yesJurnal Akuntansi Indonesia, 2022
The purpose of this research is to determine how previous audit opinion, auditor reputation, company growth, and profitability affect going concern audit opinion.
Niken Lestari Putri   +3 more
doaj   +1 more source

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