ANALISISKECENDERUNGAN PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR [PDF]
Jurnal 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 +4 more sources
The analysis of influencing factors on the going concern audit opinion – a study in manufacturing firms in Indonesia [PDF]
AJAR (Asian Journal of Accounting Research), 2021 Purpose - It is argued that the going concern opinion is issued if auditors have a doubt about financial condition of a company. Provision of the going concern audit opinion may worsen the company in terms of gaining public trust and may even indicate ...
Thomas Averio
doaj +3 more sources
Determinan Penerimaan Opini Audit Going Concern pada Perusahaan Property dan Real Estate [PDF]
Jurnal Kajian Akuntansi, 2017 The purposes of this research are to examine the influence of tenure audit, opinion shopping and auditor reputation on acceptance of going concern audit opinion. This research was done to the sub sectors and property company in 2013-2015.
Sisca Yuridiska Sari +1 more
doaj +2 more sources
PENGARUH OPINION SHOPPING DAN PENGALAMAN AUDITORTERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN DALAM SISI PANDANG PERUSAHAAN AUDITAN [PDF]
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 +4 more sources
Pengaruh Finacial Distress, Disclosure, dan Opini Audit Tahun Sebelumnya Terhadap Opini Audit Going Concern (Studi Kasus Pada Perushaan Manufaktur Sektor Aneka Industri dan Industri Barang Konsumsi di Bursa Efek Indonesia Periode 2011-2013) [PDF]
Profita, 2017 This study is aimed to analyze the effect of financial distress, disclosure and audit opinion of the previous year towards audit opinion going concern.
Puji Lestari, Budi Prayogi
doaj +4 more sources
Audit quality and sentiment biases in going-concern opinions [PDF]
Revista Contabilidade & FinançasThis 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 +2 more sources
THE GOING CONCERN - THEORY AND PRACTICE IN THE FINANCIAL AUDIT [PDF]
Annals of the University of Oradea: Economic Science, 2011 The financial audit is called in to take the responsibilities on prevention of shocking events in the life of a company. Therefore we have to look into both of some concepts and the practice of financial audit so as to improve its performance and utility.
Tara Ioan Gheorghe
doaj +2 more sources
Akuntansi dan Teknologi InformasiPurpose – This research aims to investigate the effect of financial distress, opinion shopping, prior opinion, and audit tenure on a going-concern audit opinion.
Elisabeth Sry Rahayu Sitindaon +1 more
doaj +2 more sources
DETERMINANTS OF GOING CONCERN AUDIT OPINION
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi, 2023 Abstract: This study was conducted in order to determine the impact of audit quality, total asset turnover, company size, growth opportunity, DER, DAR, and previous year's audit opinion on audit opinion regarding business continuity in food and beverage subsector companies located on the IDX in the period 2020 to 2022.
Zakiyyatun Dea Nafsiyyah +3 more
openaire +2 more sources
Factors influencing audit opinion going concern
Journal of Accounting and Finance Management, 2023 This study was conducted to investigate the impact of company size, audit tenure, financial distress, and audit quality on going concern audit opinions on all sectors of companies listed on the Indonesia Stock Exchange (IDX), except the financial sector in 2019–2021.
null Ahmad Faishal Hanif +2 more
openaire +1 more source