Results 31 to 40 of about 1,274 (269)

DETERMINAN OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan Real Estate dan Property yang Terdaftar di BEI Tahun 2013-2015)

open access: yesRiset 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

APAKAH OPINION SHOPPING, REPUTASI KAP, AUDIT TENURE DAN KONDISI KEUANGAN MEMPENGARUHI OPINI AUDIT GOING CONCERN? [PDF]

open access: yes, 2021
Abstrak: Penelitian ini dilakukan untuk menguji pengaruh variabel opinion shopping, reputasi KAP, audit tenure dan kondisi keuangan terhadap probabilitas pemberian opini audit going concern pada perusahaan manufaktur di Bursa Efek Indonesia (BEI) periode
Laura, Ribkha   +2 more
core   +1 more source

Faktor-faktor Yang Mempengaruhi Opini Audit Going Concern

open access: yesJurnal 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

PENGARUH OPINION SHOPPING DAN DISCLOSURE TERHADAP OPINI AUDIT GOING CONCERN DIMODERASI PRIOR OPINION [PDF]

open access: yes, 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  

Pengaruh Financial Distress, Opinion Shopping, dan Opini Audit Tahun Sebelumnya Terhadap Penerimaan Opini Audit Going Concern

open access: yes, 2022
Penelitian bertujuan menguji pengaruh financial distress, opinion shopping, dan opini audit tahun sebelumnya terhadap penerimaan opini audit going concern. Sampel digunakan adalah perusahaan manufaktur terdaftar di Bursa Efek Indonesia 2015-2019.
Endah Lestari, Hanny   +2 more
core   +1 more source

Goodwill impairment, auditor dismissal and opinion shopping–evidence from China

open access: yesChina 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

Determinan Shopping Opinion: Perspektif Klien Dan Kantor Akuntan Publik

open access: yesJAS (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

ANALISIS PENGARUH RASIO KEUANGAN DAN FAKTOR NON KEUANGAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan Manufaktur di BEI tahun 2008-2010)

open access: yesJurnal 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

Pengaruh Leverage, Company Size, Ownership Structure Dan Opinion Shopping Terhadap Penerimaan Opini Audit Going Concern [PDF]

open access: yes, 2021
This study aims to analyze the effect of leverage, company size, ownership structure and opinion shopping to going concern audit opinion.The population of this study is basic real estate and property companies classification listed on the Indonesia Stock
Rahmawati, Lia   +1 more
core  

DETERMINANT OF DOWNWARD AUDITOR SWITCHING [PDF]

open access: yesJurnal 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

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