SAR (Soedirman Accounting Review): Journal of Accounting and Business, 2019 Going concern audit opinion is an audit opinion issued by the auditor to ascertain whether the company can maintain its survival or not. The survival of a business entity is influenced by internal constraints, namely constraints within the company itself
Ida Ayu Budhananda Munidewi +1 more
doaj +1 more source
The Effect of Firm Characteristics on Sustainability of Board Members and Independent Audit Opinion [PDF]
پژوهشهای تجربی حسابداری, 2011 This Study tries to provide significant evidences about the effects of the firm characteristics on corporate governance indices exchange .Thus 60 companies were selected during 2004-2008 period.
Farzin Rezaei, Khadijeh Mosavyan
doaj +1 more source
Pengaruh Audit Lag, Rasio Leverage, Rasio Arus Kas, Opini Audit Tahun Sebelumnya dan Financial Distress terhadap Penerimaan Opini Going Concern (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2009-2012) [PDF]
, 2014 This study aims to analyze and provide empirical evidence of the influence of audit lag, leverage ratio, operating cash flow, audit opinion prior, and investment to the acceptance of going concern opinion by auditor.
Ibrahim, S. P. (Safira) +1 more
core
Jurnal Ilmiah Akuntansi dan Bisnis, 2014 This research aimed to determine the effect of audit quality, prior year auditor’s opinion, company growth, company size, audit delay, and the expertise of audit committee on the acceptance of auditor’s opinion with going concern modification, both ...
Angga Patria Gama, Sri Astuti
doaj
Journal of Accounting and Finance in Emerging EconomiesPurpose: This study examines the impact of audit attributes and book value per share on audit opinion among listed negative book equity firms in Nigeria over a sixteen-year period (2007–2022).
Umar Farouk Abdulkarim +1 more
doaj +1 more source
Journal of Accounting and Investment, 2016 This research have a purpose to test the effect of Audit Quality, opinion shopping, debt default, company growth and company financial condition to going concern audit opinion acceptance.
Siti Istiana
doaj
ANALISIS HUBUNGAN AUDITOR-KLIEN: FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING DI INDONESIA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 2009-2013) [PDF]
, 2015 The main purpose of this research is examining factors that affect the audit firm switching. Those factors are change in management, qualified audit opinion, client size, audit quality, audit fee,and audit delay.
HARTONO , Tito Anantyo, ROHMAN , Abdul
core +1 more source
Kompartemen: Jurnal Ilmiah AkuntansiThis research aims to analyze the factors that influence company value. The factors studied are sales growth, audit quality and audit opinion with company size as a moderating variable.
Ismi Nurhasanah, Napisah Napisah
doaj +1 more source
Kemampuan Prior Opinion Memoderasi Pengaruh Profitabilitas, Leverage, Likuiditas, Pertumbuhan Perusahaan dan Rasio Aktivitas terhadap Opini Audit Going Concern [PDF]
, 2017 This study aimed to get empirical evidence of prior opinions in its ability to moderate the effect of profitability, leverage, liquidity, company growth and activity ratios on going concern audit opinion.
Astika, I. B. (Ida) +2 more
core
DETERMINANT GOING CONCERN AUDIT OPINION: AUDIT DELAY AS MODERATING VARIABLE
AKUNTABILITAS, 2022 Going concern (GC) audit opinion is an opinion given when the auditor has doubts about the going concern of a company. The purpose of this research is to find out the effect of company growth (CG) and audit tenure (AT) with audit delay (AD) as moderating to GC audit opinion.
Amalia Islami +3 more
openaire +1 more source