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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
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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
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BLACK BOX OF GOING CONCERN AUDIT OPINION
, 2023 Abstract Purpose - The issue of business continuity audit opinion in Indonesia occurred from 1995 until now. A going concern audit opinion is issued when the auditor has doubts about the financial condition of a company that could indicate bankruptcy. This study aims to determine the factors that influence the going-concern auditor's opinion.
PENTA WIDYARTATI +1 more
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The Impact of a Going-Concern Audit Opinion on Board of Directors
Journal of Corporate Governance, Insurance, and Risk Management, 2016 Paper examines the impact of a going-concern audit opinion on the corporate governance, measured by the changes in board of directors’ composition. External auditor’s opinion is used as a measure to address agency problems in companies. We examine this impact on sample of 55 companies listed on the Banja Luka Stock Exchange which have received going ...
Todorovic, Igor, Poljasevic, Jelena
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Determinant Analysis of Going Concern Audit Opinion
Kontigensi : Jurnal Ilmiah Manajemen, 2023 This study aims to examine and analyze the determinants of going concern audit opinion (an empirical study of consumer good industry sub-sector manufacturing companies on the IDX in 2017-2021). The population in this study is that there are 37 Consumer Good Industry Companies listed on the Indonesia Stock Exchange issued financial reports for 2017-2021.
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The Influence of Solvability, Profitability, and Prior Audit Opinion on Going concern Audit Opinion
, 2022 This examines pursuits to determine the impact of solvability, profitability, and former 12 months’ audit opinion on going problem audit opinion. The population of this examine is the mining sector agencies listed on Indonesia stock exchange year 2015-2019.
Kustianingsih, Hadri Mulya
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Effect of Financial Performance on Going Concern Audit Opinion
International Journal of Research in Social Science and Humanities, 2022 This study aims is to examine and analyze the effect of financial performance through activity ratios, liquidity ratios, solvency ratios, and profitability ratios on going Concern Audit Opinions. This research is expected to provide benefits of knowledge in the fields of accounting and auditing, add insight to the company about the effect of financial ...
Gisela Indah Krisna Arum +2 more
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Previous Audit Opinions, Leverage, and Company Size on Going Concern Audit Opinions
Wiga : Jurnal Penelitian Ilmu Ekonomi, 2022 An economic entity is projected to be used continually for an undetermined duration that extends beyond an accounting period . This study aims to determine whether the previous audit opinion, leverage, and company size affect the going concern audit opinion.
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Effect of Financial Distress on Going Concern Audit Opinion
Formosa Journal of Science and Technology, 2023 This study aims to determine the effect of financial distress and the previous year's audit opinion on going concern audit opinion. The analysis technique used is the modified Altman method and logistic regression analysis with the help of SPSS version 22.
Bellinda Cindy Audry +1 more
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Determinants of going concern audit opinion
The Contrarian : Finance, Accounting, and Business ResearchThis study aims to analyze the effect of Audit Lag, Proftability, and Liquidity on Going Concern audit opinions in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. A going concern audit opinion is issued by auditors when there is significant doubt about a company's ability to continue its operations.
Gita Sari Demalio, Steven J. Tangkuman
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