Results 1 to 10 of about 195,075 (267)

PREDICTION OF FINANCIAL DISTRESS BASED ON ACCOUNTING INFORMATION [PDF]

open access: yesAnnals of the University of Oradea: Economic Science, 2023
When a company goes through a period of economic uncertainty, and its ability to keep operating in the foreseeable is called into question, all stakeholders are affected.
Dorotheea-Beatrice-Ruxandra CHIOSEA   +1 more
doaj   +1 more source

GOING CONCERN DALAM METAFORA ONDEL-ONDEL [PDF]

open access: yesJurnal Akuntansi Multiparadigma, 2018
: Going Concern in Ondel-Ondel Metaphor. This article seeks to reveal that the concept of going concern applies not only to companies but also to cultures (in this case ondel-ondel in Betawi culture).
Chalarce Totanan, Natalia Paranoan
doaj   +1 more source

(Non)Going Concern vs. Gain or Loss and Influence on Audit Opinion [PDF]

open access: yesAudit Financiar, 2023
In today's unstable environment, one of the overarching principles for financial reporting of major importance to users of financial statements is going concern.
Maria GROSU   +2 more
doaj   +1 more source

Mekanisme Insolvency Test Dalam Mencegah Iktikad Buruk Pemailitan Korporasi Oleh Kreditor

open access: yesKrtha Bhayangkara, 2023
Undang-Undang Nomor 37 Tahun 2004 tentang Kepailitan dan Penundaan Kewajiban Pembayaran Utang memberikan alternatif hukum kepada kreditor maupun debitor untuk mengajukan permohonan kepailitan atau PKPU.
Andrian
doaj   +1 more source

FACTORS AFFECTING THE FINANCIAL AND NON-FINANCIAL RATIOS ON GOING-CONCERN AUDIT OPINION

open access: yesAssets: Jurnal Akuntansi dan Pendidikan, 2021
This study aims to determine the factors affecting the financial and non-financial ratios' ongoing concern audit opinion. Data were obtained from 31 property and real estate sub-sector companies listed on the Indonesia Stock Exchange (IDX) from 2014-2017,
Icuk Rangga Bawono   +2 more
doaj   +1 more source

Financial auditing during crisis: Assessing and reporting fraud and going concern risk in Lebanon [PDF]

open access: yesContabilitate şi Informatică de Gestiune, 2022
Research Question: What is the impact of the Lebanese crisis on the financial auditing mission, mainly during assessing and reporting fraud and going concern risk?
Khalil Feghali   +2 more
doaj   +1 more source

Potret Strategi Going Concern UMKM Pandai Besi Celurit Bermotif Madura

open access: yesJati, 2021
Penelitian ini bertujuan untuk memberikan gambaran keunikan strategi going concern pandai besi tokang pandhih Jokotole yang memproduksi celurit bermotif sehingga UMKM ini mampu bertahan bahkan sudah dijalan oleh beberapa generasi.
Yuni Rimawati, Adi Darmawan Ervanto
doaj   +1 more source

Going Concern Disclosure for Local Governments

open access: yesJournal of Public and Nonprofit Affairs, 2017
Going concern opinions (GCOs) indicate that auditors have significant doubt about an entity’s ability to continue operation one year after the financial statement date.
Nancy Chun Feng, Daniel G. Neely
doaj   +1 more source

The indirect verification of the going concern assumption by analysing the threat of bankruptcy

open access: yesManagement : Journal of Contemporary Management Issues, 2020
The generally accepted aim of doing business is to maximize the business value. The value of a business strongly depends on its ability to generate future cash flow for its owners.
Michal Karas, Mária Režňáková
doaj   +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

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