Results 41 to 50 of about 33,431 (296)
FACTORS AFFECTING THE FINANCIAL AND NON-FINANCIAL RATIOS ON GOING-CONCERN AUDIT OPINION
Assets: Jurnal Akuntansi dan Pendidikan, 2021 This study aims to determine the factors affecting the financial and non-financial ratios' ongoing concern audit opinion. Data were obtained from 31 property and real estate sub-sector companies listed on the Indonesia Stock Exchange (IDX) from 2014-2017,
Icuk Rangga Bawono +2 more
doaj +1 more source
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.
openaire +1 more source
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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ANALISISKECENDERUNGAN PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR
Jurnal Akuntansi, 2015 Penelitian ini bertujuan untuk memprediksi pengaruh kualitas audit, kondisi keuangan perusahaan, pertumbuhan perusahaan, opini audit tahun sebelumnya, ukuran perusahaan, dan rasio debt-to-equity terhadap kecenderungan opini auditgoing concern.
Yunus Harjito
doaj +1 more source
Jurnal Akuntansi Indonesia, 2014 This research aimed to show empirical proves about the effect of financial distress and audit client tenure to an acceptance of going concern audit opinion.
Dhama Lisan Shidqi, Sutapa Sutapa
doaj +1 more source
Accounting Analysis Journal, 2019 The research is aimed to examine the effect of board of commissioners, board of directors, audit committee, managerial ownership, and firm size on receiving qualified audit opinion. Population of this research are 198 companies in infrastructure, utility,
Siti Munifah, Dhini Suryandari
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Financial accountability on local government and regional economic growth
JPPI (Jurnal Penelitian Pendidikan Indonesia), 2022 Audit opinions should be linked to regional economic growth as evidence of financial accountability. Previous research in Indonesia on government spending and regional economic growth has been inconsistent.
Fitra Dharma
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Jurnal Dinamika Akuntansi, 2010 Penelitian tentang going concern ditujukan untuk menguji secara empiris dampak kondisi keuangan corporate, perkembangan corporate dan opini audit tahun lalu terhadap opini audit going concern Data dikumpulkan dengan menggunakan content analysis dan ...
Badingatus Solikhah, Kiswanto -
doaj +1 more source
Audit market competition: auditor changes and the impact of tendering [PDF]
, 1998 Increased competition within the external audit market and the recent phenomenon of audit tendering has renewed interest in the factors influencing auditor changes.
Fearnley, Stella +3 more
core +1 more source
Jurnal Akuntansi Bisnis Eka Prasetya Penelitian Ilmu Akuntansi, 2022 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