PENGARUH MODIFIED AUDIT OPINION TERHADAP BORROWING CASH FLOW DAN INVESTMENT CASH FLOW
Jurnal Akuntansi dan Keuangan Indonesia, 2013 This study examines and analyzes the economic consequences of modified audit opinion on borrowing cash flow and investment cash flow. Panel data model was used to observe the research.
Puspita Hardina Cahyaningrum, Fitriany
doaj +1 more source
Audit Going Concern Opinion, Influenced by Audit Quality Leverage, Prior Audit Opinion, Growth and Size of The Companies [PDF]
, 2014 Independent auditor stated audit going concern opinion on the company’s financial statement due to doubted of the entity’s sustainability (PSA No.30, section 341, 2011). A few factors affect audit going concern opinion acceptance.
Tjahjani, Fera, Novianti, Rysa Feryna
core
Essential work, invisible workers: The role of digital curation in COVID‐19 Open Science
Journal of the Association for Information Science and Technology, Volume 76, Issue 4, Page 703-717, April 2025.Abstract In this paper, we examine the role digital curation practices and practitioners played in facilitating open science (OS) initiatives amid the COVID‐19 pandemic. In Summer 2023, we conducted a content analysis of available information regarding 50 OS initiatives that emerged—or substantially shifted their focus—between 2020 and 2022 to address ...
Irene V. Pasquetto +2 more
wiley +1 more source
How Does a Company's ESG Performance Affect the Issuance of an Audit Opinion? The Moderating Role of Auditor Experience. [PDF]
Int J Environ Res Public Health, 2023 Wang X, Song X, Sun M.
europepmc +1 more source
Jurnal Akuntansi Bisnis dan EkonomiThis study aims to determine the effect of the Previous Year's Audit Opinion, Liquidity, and Profitability on the Going Concern Audit Opinion (A case study of Consumer Cyclical Companies listed on the Indonesia Stock Exchange in 2019-2024). The sampling method used in this study was purposive sampling.
R. Enough Bhaktiar, Andini Wulandari
openaire +1 more source
Differences in audit quality between audit firms: The impact of audit-firm portfolio characteristics. [PDF]
Companies generate financial statements that are used for decision making by various stakeholders and the quality of those financial statements depends on the quality of the external auditor.
Gaeremynck, Ann +2 more
core
Budget reviews and commissions of audit in Australia [PDF]
, 2014 Examining the origins, conduct, conclusions of, and reactions to, previous budget reviews provides some indications about how the current National Commission of Audit might unfold.
Daniel Weight
core
THE EFFECT OF AUDIT QUALITY, FINANCIAL DISTRESS AND AUDIT LAG ON GOING CONCERN AUDIT OPINION
, 2022 This study aims to examine the effect of audit quality, financial distress, and audit lag, going concern audit opinions on transportation sector companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020.
Dyatmiko, Ruruh, Andriyani, Ria
core
Interpreting algorithmic information cues: User sensemaking of search autocomplete moderation
Journal of the Association for Information Science and Technology, EarlyView.Abstract Autocomplete is a search feature that algorithmically generates information cues for any keywords entered in the search bar. While this feature makes the search process more efficient, it also frequently produces biased, misleading, offensive, or otherwise inappropriate suggestions.
Shagun Jhaver
wiley +1 more source
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
openaire +1 more source