Results 41 to 50 of about 25,919 (261)

Logistic Regression to Predict BPK’s Audit Opinion [PDF]

open access: yesОблік і фінанси
The auditor uses the audit results of the local government financial reports to provide a professional statement in the form of an opinion and recommendations in the audit report.
Elok Heniwati, Angga Hervianto
doaj   +1 more source

Influence of Profitability, Solvability, and Company Growth on Going Concern Audit Opinions

open access: yesJurnal AKSI (Akuntansi dan Sistem Informasi), 2020
This study aims to determine the effect of profitability, solvency and company growth on going concern audit opinion. The object of this research is mining companies listed on the Indonesia Stock Exchange in 2016 - 2018.
Endah Satriani, Yulis Diana Alfia
doaj   +1 more source

StackingNet: Collective Inference Across Independent AI Foundation Models

open access: yesAdvanced Science, EarlyView.
ABSTRACT Artificial intelligence (AI) built on large foundation models has transformed language understanding, computer vision, and reasoning, yet these systems remain isolated and cannot readily share their capabilities. Coordinating the complementary strengths of independently developed, black‐box foundation models is essential for trustworthy ...
Siyang Li   +4 more
wiley   +1 more source

Pendapat Auditor atas Laporan Keuangan untuk Perusahaan yang Terdaftar di Bursa Efek Jakarta

open access: yesJournal the Winners, 2007
Reports are essentials to audit and assurance engagements because they communicate the result of auditor’s findings. The reason for this research is to study what types of the audit report has been issued for listed public companies in Bursa Efek ...
Antonius Herusetya
doaj   +1 more source

Metal Battery Anode: Rich in Electrons, Rich in Problems: A Critical Review from Industrial Perspectives

open access: yesAdvanced Science, EarlyView.
Metal‐anode batteries using Li, Na, Mg, and Ca offer exceptionally high energy density, but dendrites, unstable interphases, cracking, and pore formation hinder durability and safety. This review shows how careful electrolyte and interphase design can stabilize these reactive metals.
Jian Pan   +3 more
wiley   +1 more source

PENGARUH OPINI AUDIT DAN KUALITAS AUDITOR TERHADAP AUDIT DELAY PADA PEMERINTAH KABUPATEN/KOTA DI INDONESIA

open access: yesJurnal Akuntansi, 2019
The purpose of this research is to examine the effect of audit opinion and auditor quality to audit delay on local government in Indonesia. Sampling method used is purposive sampling and the result are 419 local governments in fiscal year 2015.
Nila Aprila   +2 more
doaj   +1 more source

The Effect of Audit Opinion and Audit Committee on Audit Delay with The Reputation of The KAP as Moderating

open access: yesEAJ (Economic and Accounting Journal), 2022
This study aims to determine whether the Audit Opinion and the Audit Committee will affect the Audit Delay. And whether the KAP's reputation is able to moderate the Audit and Audit Committee's Opinion on Audit Delay. This study also involves independent variables, namely Audit Opinion and the Audit Committee.
Umami, Akmalludin, Rosharlianti, Zulfa
openaire   +2 more sources

The Impacts of Health and Environmental Information Nudges on Meat Choices: Where Does Goat Meat Fit?

open access: yesAgribusiness, EarlyView.
ABSTRACT Amidst a recent surge in US goat meat imports to meet growing demand, this study contributes to the meat demand literature by examining consumer preferences for goat meat, a relatively healthy and environmentally friendly alternative to other popular meats.
Binod Khanal   +2 more
wiley   +1 more source

THE EFFECTS OF AUDIT LAG, OPINION SHOPPING, LEVERAGE, AND PROFITABILITY TO THE GOING CONCERN AUDIT OPINION

open access: yesJURNAL AKUNTANSI DAN AUDITING, 2020
This study aims to determine the effect of audit lag, opinion shopping, leverage and profitability to the going concern audit opinion. The independent variables used in this study are audit lag, opinion shopping, leverage and profitability. The dependent variable used in this study is the going concern audit opinion.
openaire   +1 more source

The effect of audit tenure, disclosure, financial distress, and previous year’s audit opinion on acceptance of going concern audit opinion [PDF]

open access: yesHOLISTICA – Journal of Business and Public Administration, 2019
Abstract Going concern is about the survival of business entities, as well as a assumptions in financial statements of a business. When business entities experience conditions that are not supposed to be, the business entity is said to be in trouble.
Annisa Nurbaiti   +1 more
openaire   +1 more source

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