Pengaruh Opini Audit Tahun Sebelumnya, Opinion Shoping, Kesulitan Keuangan, Auditor Client Tenure, Kualitas Audit terhadap Opini Audit Wajar tanpa Pengecualian dengan Paragraf Penjelas (Going Concern) [PDF]
, 2015 Indonesias economic problems a few years led many companies to Property & Real Esatate experienced instability due to the influence of the global financial crisis, causing substantial doubt on the ability of companies (Unqualified opinion report with ...
Kurnia, P. (Pipin) +2 more
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Determination of audit activity in modern conditions [PDF]
, 2018 The task of compulsory audit of financial statements is the provision of reasonable assurance that is accepted and performed by the entity in accordance with the requirements of this Law and international standards of audit by checking the financial ...
Siketina, Natalya Hennadievna
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How Does a Company's ESG Performance Affect the Issuance of an Audit Opinion? The Moderating Role of Auditor Experience. [PDF]
Int J Environ Res Public Health, 2023 Wang X, Song X, Sun M.
europepmc +1 more source
Analisis Faktor-Faktor Yang Mempengaruhi Penerimaan Opini Audit Going Concern Dalam Perusahaan Manufaktur Di Indonesia Tahun 2012-2014 [PDF]
, 2016 This research aims to predict the effect of debt default, the financial condition of the company, opinion shopping, quality audit, the audit opinion of the previous year, and the size of the company going concern audit opinion.
, Fauzan, S.E., M.Si +1 more
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PENGARUH SISTEM PENGENDALIAN INTERNAL DAN TEMUAN KEPATUHAN TERHADAP OPINI AUDIT PADA PEMERINTAH DAERAH [PDF]
, 2014 The aim of this research is to examine the effect of internal control weaknesses and level of obedience from the findings of audit compliance to the regulation on audit opinion in public sector. Using the variables, for instance Kawedar (2010), Sipahutar
DARSONO , Darsono +1 more
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Analisis Faktor-Faktor yang Mempengaruhi Kecenderungan Penerimaan Opini Audit Going Concern
Jurnal Akuntansi dan Auditing Indonesia, 2009 This study provides the investigation over the acceptance of `going concern` audit opinion which can be performed by observing the company’s internal condition such as the audit quality, company’s financial condition, audit opinion prior year, company’s ...
Arga Fajar Santosa +1 more
doaj
Analisis Return On Asset (Roa), Quick Ratio (Qr), Ukuran Perusahaan,kualitas Audit, dan Opini Audit Tahun Sebelumnya terhadap Opini Audit dengan Asumsi Going Concern pada Perusahaan Real Estate dan Property yang Listing di Bei [PDF]
, 2015 The purpose of this study is to analyze the influence caused by return on assets, quick ratio, firm size, audit quality, and previous year audit opinion against audit opinion with going concern assumption.
Anisma, Y. (Yuneita) +2 more
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KeberlanjutanThis study examines the effect of a public accounting firm's reputation and the previous year's audit opinion on going concern audit opinion. We use Indonesian property and real estate sector companies as the research sample.
Dhiya Ulhaq Taufiqurrahman +1 more
doaj
Abnormal Audit Fees and Audit Opinion – Further Evidence from China's Capital Market
China Journal of Accounting Research, 2010 The existing literature on audit opinion shopping provides inconsistent evidence on whether such shopping has any association with abnormal audit fees.
Zanchun Xie, Chun Cai, Jianming Ye
doaj +1 more source
FAKTOR – FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2007-2011) [PDF]
, 2013 This study aims to test and provide empirical evidence about the influence of auditor reputation, disclosure, audit tenure, firm size, and the previous year's audit opinion to the going concern audit opinion.
ARSIANTO, Maydica Rossa +1 more
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