Results 61 to 70 of about 33,431 (296)
Determinants of going-concern audit opinion
, 2023 This research aims to analyze the influence of financial and non-financial factors on going-concern audit opinion. The variables analyzed in this study were profitability, liquidity, leverage, KAP reputation, previous year’s audit, and audit lag.
Dwitama, Difa Sukma +1 more
core +1 more source
Autonomous AI‐Driven Design for Skin Product Formulations
Advanced Intelligent Discovery, EarlyView.This review presents a comprehensive closed‐loop framework for autonomous skin product formulation design. By integrating artificial intelligence‐driven experiment selection with automated multi‐tiered assays, the approach shifts development from trial‐and‐error to intelligent optimisation.
Yu Zhang +5 more
wiley +1 more source
Logistic Regression to Predict BPK’s Audit Opinion [PDF]
Облік і фінансиThe 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
Large Language Model‐Based Chatbots in Higher Education
Advanced Intelligent Systems, Volume 7, Issue 3, March 2025.The use of large language models (LLMs) in higher education can facilitate personalized learning experiences, advance asynchronized learning, and support instructors, students, and researchers across diverse fields. The development of regulations and guidelines that address ethical and legal issues is essential to ensure safe and responsible adaptation
Defne Yigci +4 more
wiley +1 more source
Pendapat Auditor atas Laporan Keuangan untuk Perusahaan yang Terdaftar di Bursa Efek Jakarta
Journal 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
Influence of Profitability, Solvability, and Company Growth on Going Concern Audit Opinions
Jurnal 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
EAJ (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
AI &Innovation, EarlyView.ABSTRACT The rapid advancement of large language model (LLM) technology is profoundly transforming the practice of social science research. Scholarly discussions on Artificial Intelligence (AI)'s role in social science research can be organised into three levels: AI as a research tool, AI as a methodological infrastructure and AI as a quasi‐cognitive ...
Jie Xiong
wiley +1 more source
Jurnal 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 tenure, disclosure, financial distress, and previous year’s audit opinion on acceptance of going concern audit opinion [PDF]
HOLISTICA – 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