Results 31 to 40 of about 1,228,087 (259)
Determinan Penerimaan Opini Audit Going Concern pada Perusahaan Property dan Real Estate
Jurnal Kajian Akuntansi, 2017 The purposes of this research are to examine the influence of tenure audit, opinion shopping and auditor reputation on acceptance of going concern audit opinion. This research was done to the sub sectors and property company in 2013-2015.
Sisca Yuridiska Sari +1 more
doaj +1 more source
PENGARUH OPINION SHOPPING DAN DISCLOSURE TERHADAP OPINI AUDIT GOING CONCERN DIMODERASI PRIOR OPINION [PDF]
, 2021 Penelitian ini bertujuan untuk membuktikan adanya pengaruh opinion shopping dan disclosure terhadap opini audit going concern dengan prior opinion sebagai variabel moderasi.
Widiasari, Anggie
core
Riset Akuntansi dan Keuangan Indonesia, 2018 This research aims to analyze the influence of opinion shopping, corporate growth, liquidity, the proportion of independent commissioners and audit committee on acceptance of going concern audit opinion.
Hafid Byusi, Fatchan Achyani
doaj +1 more source
Faktor-faktor Yang Mempengaruhi Opini Audit Going Concern
Jurnal Akuntansi Indonesia, 2022 The purpose of this study was to analyze the factors that influence going concern audit opinion. The population in this study were all companies listed on the Indonesia Stock Exchange.
Edy Suprianto, Ramadhani Rizal Rinardi
doaj +1 more source
DETECTION OF GOING CONCERN AUDIT OPINION BASED ON DISCLOSURE, FINANCIAL CONDITION AND OPINION SHOPPING [PDF]
Jurnal Ilmiah Akuntansi Universitas Pamulang, 2020 Going concern shows assumptions in the financial reporting of an entity relating to the viability of an undertaking. Therefore, the role manager is critical to realize its business continuity. This research aims to analyze the influence of disclosure, financial condition, and opinion shopping on the acceptance of audit opinions going concern on ...
Ramadhani, Fika Trya +1 more
openaire +2 more sources
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
Goodwill impairment, auditor dismissal and opinion shopping–evidence from China
China Journal of Accounting Studies, 2023 Using listed companies from 2010 to 2019 in China, we investigate whether firms engage in opinion shopping activities when firms dismiss the auditors following a goodwill impairment.
Cunyu Xing, Huilan Yuwen, Dan Yang
doaj +1 more source
Jurnal Akuntansi, 2015 Perusahaan yang mendapatkan opini going concern dari auditor di sebabkan karena kondisi dan peristiwa yang menimbulkan keraguan akan kelangsungan hidup suatu perusahaan.
Febrian Kwarto
doaj +1 more source
Determinan Shopping Opinion: Perspektif Klien Dan Kantor Akuntan Publik
JAS (Jurnal Akuntansi Syariah), 2021 This study analyzes the effect of audit market competition, client size, and financial distress on shopping opinions. The sample used in this study is a manufacturing company listed on the Indonesia Stock Exchange for 2016 to 2017.
Alfina Dhia Ulfa, Sulhani Sulhani
doaj +1 more source
Jurnal Akuntansi dan Auditing, 2011 This research was aimed to analyze and to obtain empirical evidences on the relationship betweenfinancial ratios (liquidity, profitability, activity, leverage, sales growth, market value) and nonfinancial factors (company size, public accountant ...
Ariffandita Nuri Muttaqin +1 more
doaj +1 more source