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ANALISISKECENDERUNGAN PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR [PDF]

open access: yesJurnal Akuntansi, 2015
Penelitian ini bertujuan untuk memprediksi pengaruh kualitas audit, kondisi keuangan perusahaan, pertumbuhan perusahaan, opini audit tahun sebelumnya, ukuran perusahaan, dan rasio debt-to-equity terhadap kecenderungan opini auditgoing concern.
Yunus Harjito
doaj   +2 more sources

Pengaruh Pertumbuhan Perusahaan, Prediksi Kebangkrutan dan Opini Audit Going Concern Tahun Sebelumnya Terhadap Pemberian Opini Audit Going Concern [PDF]

open access: yes, 2021
Going concern audit opinion is an opinion issued by a company regarding the feasibility of its company\u27s financial statements to see the future. This study aims to examine company growth, bankruptcy predictions and previous year\u27s going concern ...
Septiana, Gina   +3 more
core   +1 more source

Going Concern: Where Is It Going? [PDF]

open access: yes, 2014
On June 26, 2013, the Financial Accounting Standards Board (FASB) issued an exposure draft concerning disclosure of uncertainties surrounding the going concern presumption.
Ehoff, Clemense, Jr., Gray, Dahli
core   +4 more sources

Is an Auditor's Propensity to Issue Going Concern Opinions a Valid Measure of Audit Quality? [PDF]

open access: yes, 2020
© 2020 CPA Australia A number of previous studies use auditor propensity to issue a going concern opinion (GCO) as a proxy of audit quality when examining a sample of financially distressed firms.
Deborah Delaney   +5 more
core   +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

BANK LIQUIDITY – GOING CONCERN VS. GONE CONCERN [PDF]

open access: yesAnnals of the University of Oradea: Economic Science, 2020
For most actors of the financial system, the liquidity in general and the bank liquidity in particular represents a stressful subject to discuss and even more stressful to manage.
PELIN (RUSU) Aurica
doaj  

PENGARUH KONDISI KEUANGAN, PERTUMBUHAN DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP OPINI AUDIT GOING CONCERN

open access: yesJurnal Dinamika Akuntansi, 2010
Penelitian tentang going concern ditujukan untuk menguji secara empiris dampak kondisi keuangan corporate, perkembangan corporate dan opini audit tahun lalu terhadap opini audit going concern Data dikumpulkan dengan menggunakan content analysis dan ...
Badingatus Solikhah, Kiswanto -
doaj   +1 more source

Audit quality and sentiment biases in going-concern opinions [PDF]

open access: yesRevista Contabilidade & Finanças
This research analyzed whether audit quality reduces sentiment biases existing in an auditor's opinion. Considering that measures based on data from opinion surveys have limitations regarding interpretation, and that aggregate measures using market data ...
Carlos André Marinho Vieira   +1 more
doaj   +1 more source

OPINION ANALYSIS GOING CONCERN THROUGH AUDITOR QUALITY AND AUDITOR EXPERIENCE

open access: yesJurnal Ilmiah Bisnis dan Ekonomi Asia, 2018
The research was conducted in Malang City area with auditor as the population while the sample with pursposive sampling while the data analysis used is variable test with linkert scale and using SPPS statitisk test. In this study conducted at the Public 
Retno Wulandari, Ida Nuryana
doaj   +1 more source

Going Concern Audit Opinion on Manufacturing Companies in Indonesia [PDF]

open access: yes, 2021
Going concern is important issue to be addressed since it determine how the business will survive. This study is entitled "Going Concern Audit Opinion on Manufacturing Companies in Indonesia. Secondary data in this study are audited financial reports and
Meilda Wiguna   +5 more
core   +2 more sources

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