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Determinants of going-concern audit opinion [PDF]
International Journal of Research in Business and Social Science (2147- 4478), 2023 This research aims to analyze the influence of financial and non-financial factors on going-concern audit opinion. The variables analyzed in this study were profitability, liquidity, leverage, KAP reputation, previous year’s audit, and audit lag. The sample of this study consisted of 16 manufacturing companies in the consumer goods sector listed on the
Neni Meidawati Didied +1 more
core +3 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
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
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
Jurnal Akuntansi Kontemporer, 2013 Going concern audit opinion is an opinion issued by the auditor because the auditor's doubt over the going concern of an entity. Auditor considers several factors that affect the issuance of going concern audit opinion. This research aims to examine the
Christian Sutedja
doaj +3 more sources
The Effect of Audit Quality, Financial Condition and Earnings Management on the Going Concern Audit Opinion with Corporate Mechanism as a Moderating Variable [PDF]
Облік і фінанси, 2022 Going concern is an accounting term used to describe a business that is expected to operate for the foreseeable future or at least the next 12 months.
Yunus Anugerah Hulu +2 more
doaj +1 more source
Jurnal Akuntansi Kontemporer, 2020 Going concern audit opinion is an audit opinion which is issued by independent auditor when auditor finds doubts about compa-ny’s business continuity. The issuance of going concern audit opinion will make managerial tend to change its audit firm volun ...
Theresia Monica Joviana +2 more
doaj +1 more source
Jurnal Akuntansi Indonesia, 2022 The purpose of this research is to determine how previous audit opinion, auditor reputation, company growth, and profitability affect going concern audit opinion.
Niken Lestari Putri +3 more
doaj +1 more source
Determinan Penerimaan Opini Audit Going Concern pada Perusahaan Property dan Real Estate
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 +1 more source
FACTORS AFFECTING THE FINANCIAL AND NON-FINANCIAL RATIOS ON GOING-CONCERN AUDIT OPINION
Assets: 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