ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI OPINI AUDIT GOING CONCERN
This research is to examine and analyze the influence of audit opinion, leverage and financial distress of previous year to going concern audit opinion on consumer goods company listed in Indonesia Stock Exchange Period 2010-2014.
Wenny Anggeresia Ginting
doaj +1 more source
APAKAH OPINI AUDIT PENTING DALAM MANAJEMEN SKANDAL KORUPSI DAN HUKUM?
Abstrak - Apakah Opini Audit Penting dalam Manajemen Skandal Korupsi dan Hukum? Tujuan Utama - Penelitian ini berupaya menguji probabilitas karakteristik opini audit terhadap manajemen skandal korupsi dan hukum.
Indah Permata Sari +2 more
doaj +1 more source
Analisis Faktor-Faktor Yang Mempengaruhi Penerimaan Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek IndonesiaTahun 2011-2014 [PDF]
Going concern audit opinion is the opinion issued by the auditor to determine whether the company can maintain its viability. Going concern audit opinion can be used as an early warning for the users of the financial statements in order to avoid mistakes
, Fauzan, S.E, M.Si, Ak. +1 more
core
This study aims to determine the effect of debt default, audit lag, audit tenure, and previous year's audit opinion on going concern audit opinions on mining companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. This type of research is causal associative research.
openaire +1 more source
This Research examines the role of audit delay, opinion shopping, financial distress, leverage, and company size on Going concern (GC) audit opinion. This research is classified as the causality research method.
Efrizal Syofyan, Kesi Okta Vianti
doaj +1 more source
Pengaruh Audit Tenure Dan Reputasi Kap Terhadap Penerbitan Opini Going Concern (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2009-2011) [PDF]
The purpose of this study is to examine the impact audit tenure and audit firm reputation on issued going concern while mandatory audit firm is going. Many factor can affect going concern opinion both positively and negatively.
Rohman, A. (Abdul), THJ, S. (Stevanus)
core +3 more sources
This research was aimed to analyze and to obtain empirical evidences on the relationship betweenfinancial ratios (liquidity, profitability, activity, leverage, sales growth, market value) and nonfinancial factors (company size, public accountant ...
Ariffandita Nuri Muttaqin +1 more
doaj +1 more source
Pengaruh Audit Client Tenure, Audit Delay, Opinion Shopping, Dan Proporsi Komisaris Independen Terhadap Penerimaan Opini Audit Going Concern Pada Perusahaan Real Estate and Property Yang Terdaftar Di Bei Tahun 2007-2012 [PDF]
The main purpose of this research is examining and knowing the efffects of audit client tenure, audit delay, opinion shopping, and proportion of independent commissioner on going concern opinion audit.
Mariani, M. (Mariani) +2 more
core
Literature Review of Audit Opinion
The influencing factors of audit opinions have always been the focus area of academic research. This article categorizes research by Chinese and international scholars, and analyzes the research status of audit opinions. Starting from the factors that affect audit opinions, they are divided into two aspects: Chinese and international, and they are
openaire +2 more sources
ANALISIS PENGARUH AUDIT TENURE, REPUTASI KAP, DISCLOSURE, UKURAN PERUSAHAAN DAN LIKUIDITAS TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahaan Manufaktur yang Listing di BEI tahun 2005 – 2010) [PDF]
This study aims to examine the effect of audit tenure, accounting firm reputation, disclosure, company size and liquidity to the acceptance of going concern audit opinion.
RAHARDJA, Surya, SARI, Kumala
core

