Results 31 to 40 of about 33,431 (296)
Academia Open, 2021 This study aims to analyze the Effect of Audit Quality, Previous Year's Audit Opinion, and Company Growth on the Acceptance of Going Concern Audit Opinions in Food and Beverage Companies Listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. The sampling method used is purposive sampling method. The number of companies that were sampled
Dewi Anggraeni, null Nurasik
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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
doaj +1 more source
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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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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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
doaj +1 more source
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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Audit Opinion Shopping and Audit Partner Switching
فصلنامه بورس اوراق بهادار, 2022 The main purpose of this study is to investigate the opinion shopping phenomenon in listed firms of the Tehran Stock Exchange and its relationship with changing the auditing partner. opinion shopping means changing the auditor by the client in order to receive an improved audit opinion from the new auditor.
Hadi Mashhadi +3 more
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Riset Akuntansi dan Keuangan Indonesia, 2018 This research aims to analyze the influence of opinion shopping, corporate growth, liquidity, the proportion of independent commissioners and audit committee on acceptance of going concern audit opinion.
Hafid Byusi, Fatchan Achyani
doaj +1 more source
Opinion Shopping to Avoid a Going Concern Audit Opinion and Subsequent Audit Quality
Auditing: A Journal of Practice & Theory, 2018 SUMMARY Despite regulatory concerns over opinion shopping (OS) behavior, there exists little systematic evidence on the prevalence and consequences of OS to avoid a going concern opinion (GCO). Using Lennox's (2000) framework to identify OS, we find that distressed firms successfully engage in OS to avoid a GCO.
Heesun Chung +3 more
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