Results 71 to 80 of about 1,228,087 (259)

PENGARUH OPINION SHOPPING, DISCLOSURE DAN AUDIT LAG TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2017-2019 [PDF]

, 2021
ABSTRAK Sindy Andela / 222017080 / 2017 / Pengaruh Opinion Shopping, Disclosure Dan Audit Lag Terhadap Opini Audit Going Concern Pada Perusahaan Transportasi Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2017-2019 / Pemeriksaan Akuntansi ...
SINDY ANDELA, NIM : 222017080
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Digital and Gender Attributes of IC in Sustainability Reporting of Italian Firms

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Italian listed enterprises increasingly rely on intellectual capital (IC) to enhance competitiveness and sustainability performance. As IC, comprising human, structural, and relational capital, is rarely recognised in financial statements due to the lack of standardised frameworks, its disclosure has gained relevance in sustainability ...
Alessandra Buonasera, Simona Catuogno
wiley   +1 more source

Going concern audit reporting in Bosnia and Herzegovina

Ekonomski Vjesnik
Purpose: This paper deals with going concern audit reporting in Bosnia and Herzegovina. The research objectives are to determine whether, in conditions of increased economic uncertainty, auditors issue this type of audit report more frequently, whether ...
Amira Pobrić
doaj   +1 more source

Marine Tourism and Social Responsibility of Destinations: An Analysis for the Formulation of Public Policies

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study analyses the commitment of marine tourism companies to Corporate Social Responsibility (CSR) and the factors that affect it (economics, pressures from interest groups, barriers, innovative capacity, relationships of the company with its environment and characteristics of the businesses).
Olga González‐Morales, Agustín Santana‐Talavera, Francisco J. Calero García   +2 more
wiley   +1 more source

Exposing Gender Blindness in Business Scholarship on Modern Slavery

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The objective of this review is to analyse the treatment of gender within business scholarship on modern slavery and to propose a framework that supports more gender‐sensitive corporate responses. Modern slavery risk is an escalating concern for business, with the United Nations calling for its eradication by 2030.
Kathyayini Kathy Rao, Roger Leonard Burritt, Katherine Leanne Christ   +2 more
wiley   +1 more source

ANALISIS PENGARUH DEBT DEFAULT, KUALITAS AUDIT, OPINION SHOPPING DAN KEPEMILIKAN PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN [PDF]

, 2012
This study aims to analyze and provide empirical evidence of the influence of debt defaul, quality audit, opinion shopping, ownership of companies (managerial ownership and institutional ownership on the probability of receiving a going concern opinion ...
MUID, Dul, Muid, D. (Dul), IRFANA, Muhammad Jauhan, Irfana, M. J. (Muhammad)   +3 more
core   +1 more source

Pengaruh Pergantian Auditor dan Kualitas Audit terhadap Opini Audit Going Concern: Studi Empiris Perusahaan Manufaktur di Bursa Efek Indonesia

Binus Business Review, 2013
This study aims to analyze the effect of auditor switching and audit quality on going concern audit opinion in listed manufacturing companies of the Indonesia Stock Exchange (BEI) in the year 2006 to 2008.
Arlen Djunaidi, Gatot Soepriyanto
doaj   +1 more source

PENGARUH OPINION SHOPPING, PREDIKSI KEBANGKRUTAN, DAN AUDIT TENURE TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA [PDF]

, 2017
ABSTRAKPENGARUH OPINION SHOPPING, PREDIKSI KEBANGKRUTAN, DANAUDIT TENURE TERHADAP OPINI AUDIT GOING CONCERN PADAPERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIAEma Karlisa BarusNIM 1309200070011Pembimbing :1. Dr. Hasan Basri, M.Com2. Dr. rer. pol.
Ema Karlisa Barus, BARUS, EMA KARLISA
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IMPLIKASI LIKUIDITAS PERUSAHAAN BAGI OPINION SHOPPING

, 2022
Implikasi Likuiditas Perusahaan bagi Opinion Shopping. Penelitian ini menguji pengaruh opinion shopping terhadap biaya audit abnormal, likuiditas, profitabilitas, dan lamanya perikatan audit. Penelitian ini menggunakan metode regresi logistik terhadap 40
Ade Kemala Jaya, Ade
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Digital Transformation: Are Traditional Auditors' Competencies Sufficient for Remote ISO 14001 Audits?

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This article explores how practitioners perceive the effects of digital transformation on ISO 14001 audits and on the competencies required to conduct them remotely. The study draws on 35 semi‐structured interviews with representatives of ISO‐14001‐certified organizations, external auditors, and consultants. While few studies have examined the
Nadjet Tebbal, Olivier Boiral, Alexander Yuriev   +2 more
wiley   +1 more source