Results 31 to 40 of about 1,187,840 (260)
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
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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
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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
Opinion Shopping to Avoid a Going Concern Audit Opinion and Subsequent Audit Quality
Auditing: A Journal of Practice & Theory, 2018 SUMMARY Despite regulatory concerns over opinion shopping (OS) behavior, there exists little systematic evidence on the prevalence and consequences of OS to avoid a going concern opinion (GCO). Using Lennox's (2000) framework to identify OS, we find that distressed firms successfully engage in OS to avoid a GCO.
Heesun Chung +3 more
openaire +2 more sources
PUBLIC POLICY (Jurnal Aplikasi Kebijakan Publik & Bisnis), 2023 This study was carried out to experimentally assess the impact of default debt, audit quality, and going concern audit opinion on those three variables. Test empirically whether institutional ownership has an impact on the going-concern audit opinion as well as the impact of shopping opinion. Concern.
Muhamad Yamin Noch +4 more
openaire +1 more source
JURNAL 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
DETERMINANT OF DOWNWARD AUDITOR SWITCHING [PDF]
Jurnal Akuntansi Multiparadigma, 2017 : Determinant of Downward Auditor Switching. This study examines the factors that influence downward auditor switching in five ASEAN countries. Fixed effect logistic regression was used as analytical method.
Totok Budisantoso +3 more
doaj +1 more source