Pengaruh Audit Tenure, Pertumbuhan Perusahaan, Opinion Shopping Dan Opini Audit Tahun Sebelumnya Terhadap Penerimaan Opini Audit Going Concern (Studi Pada Perusahaaan Property And Real Estate Dan Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2010-2014) [PDF]
, 2016 Going concern auditing opinion could become one thing to be considered by the financial repport users to make decisions before making investment. Going concern auditing opinion accepted by a company indicates the auditor’s scepticism occurs about the ...
, Fauzan, SE, Ak, M.Si, Said, Zuknan
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Impact of Abnormal Audit Fee on Audit Opinion [PDF]
Proceedings of the 6th International Accounting Conference (IAC 2017), 2018 Fitriany Fitriany +1 more
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Pengaruh Sistem Pengendalian Internal dan Temuan Kepatuhan terhadap Opini Audit pada Pemerintah Daerah [PDF]
, 2015 The aims of this research are to examine the effect of internal control weaknesses and the number of audit compliance findings on audit opinion in public sector.
Darsono, D. (Darsono) +1 more
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Going Concern Audit Opinion: Does it Depend on Disclosure and Previous Years’ Audit Opinion?
Indonesian Journal of Sustainability Policy and TechnologyA 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
Nanda Wahyu Indah Kirana +1 more
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Faktor - Faktor Yang Mempengaruhi Penerimaan Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2012-2014 [PDF]
, 2016 This study aims to examine the influence of quality audit, previous year’s opinion of going concern, debt default, disclosure, auditor reputation,opinion shopping, and audit lag prior to the granting by the auditor's going concern opinion. Hypothesis (1)
, Fauzan, SE, M.Si, Prakoso, Deni Setiyo
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PENGARUH KUALITAS AUDIT, AUDIT TENURE DAN MANAJEMEN LABA TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI [PDF]
, 2015 The audit opinion on the financial statements is one consideration forinvestors when making investment decisions. Essence of going concern contained in the company's balance sheet must reflect the value of the company to determine the existence and ...
FITMAWATI, Yessi, MUID, Dul
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Audit Opinion Shopping and Audit Quality: Simultaneous Equations model [PDF]
quarterly financial accounting journal, 2021 Esmaeil Amiri, Hossein Fakhari
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Golden Ratio of Auditing ResearchThis study aims to determine the effect of opinion shopping, audit quality, and financial condition proxied by the debt-to-equity ratio on going concern audit opinions. The dependent variable used is in the form of a dummy. This research uses quantitative research methods.
Sri Irviati Wahyoeni +2 more
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Analisis Pengaruh Debt Default, Kualitas Audit dan Opini Audit Tahun Sebelumnya Terhadap Penerimaan Opini Audit Going Concern (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2012-2014) [PDF]
, 2016 This research aims to test the influence of debt default , the quality of auditing and auditing opinion year earlier on revenue audit opinion going concern .
, Fauzan, SE, M.Si +1 more
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Post-Enron implicit audit reporting standards: sifting through the evidence. [PDF]
The accounting scandals and the demise of Andersen have increased auditors' ex ante business risk. As a result, stock markets revised downward the value of the audit firms (Asthana et al. 2003; Chaney and Philipich 2002; Krishnamurthy et al. 2002; Callen
Sercu, Piet +2 more
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