Results 11 to 20 of about 25,919 (261)
The analysis of influencing factors on the going concern audit opinion – a study in manufacturing firms in Indonesia [PDF]
AJAR (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
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The Influence of Solvability, Profitability, and Prior Audit Opinion on Going concern Audit Opinion
, 2022 This examines pursuits to determine the impact of solvability, profitability, and former 12 months’ audit opinion on going problem audit opinion. The population of this examine is the mining sector agencies listed on Indonesia stock exchange year 2015-2019.
Kustianingsih, Hadri Mulya
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Determinan Penerimaan Opini Audit Going Concern pada Perusahaan Property dan Real Estate
Jurnal 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
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Faktor-faktor Yang Mempengaruhi Opini Audit Going Concern
Jurnal Akuntansi Indonesia, 2022 The purpose of this study was to analyze the factors that influence going concern audit opinion. The population in this study were all companies listed on the Indonesia Stock Exchange.
Edy Suprianto, Ramadhani Rizal Rinardi
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Accounting Analysis Journal, 2018 This study aims to examine the role of audit expertise, professional scepticism and audit judgment in mediating the influence of experience on the accuracy of opinion by public accountants.
Asa Septa Nugraha, Dhini Suryandari
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, 2023 {"references": ["Arsianto, M. R., &Rahardjo, S. N. (2013). Faktor-Faktor yang MempengaruhiPenerimaanOpini Audit Going Concern. Diponegoro Journal of Accounting,", "Aryantika, N. P. P., &Rasmini, N. K. (2015). Profitabilitas, Leverage, Prior Opinion Dan Kompetensi Auditor Pada Opini Audit Going Concern.
Ericha Soraya, Yuli Tri Cahyono
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Audit Opinions: Are They Really Different for Family Businesses? [PDF]
Sage Open, 2019 The article poses a dual research question: What are the determining factors of the type of audit opinion in a stressed economic environment and do these factors differ between family and nonfamily firms? Our results show that auditor tenure and return on assets (ROA) raise the probability of receiving a favorable opinion.
Mareque, Santiago +3 more
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Previous Audit Opinions, Leverage, and Company Size on Going Concern Audit Opinions
Wiga : Jurnal Penelitian Ilmu Ekonomi, 2022 An economic entity is projected to be used continually for an undetermined duration that extends beyond an accounting period . This study aims to determine whether the previous audit opinion, leverage, and company size affect the going concern audit opinion.
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APAKAH OPINI AUDIT MERUPAKAN SEBUAH GOOD NEWS? PENGUJIAN TEORI SIGNALING
Jurnal Akuntansi Indonesia, 2015 The objective of this study is to examine the effect of audit opinion and change in audit opinion on reporting delay. The auditor switch, the new accounting standard, unexpected earnings, leverage and profitability used as control variables.
Dwi Ratmono, Dias Nurmalasari
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Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship, 2018 Going concern audit opinion is the survival of a company. A company that is considered unable to maintain its survival will receive going concern audit opinion. This opinion is bad news for users of financial statements (Astuti and Darsono, 2012).
Maria Dini Yanuariska +1 more
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