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PENGARUH KUALITAS AUDIT, AUDIT TENURE DAN MANAJEMEN LABA TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI [PDF]

open access: yes, 2015
The audit opinion on the financial statements is one consideration forinvestors when making investment decisions. Essence of going concern contained in the company's balance sheet must reflect the value of the company to determine the existence and ...
FITMAWATI, Yessi, MUID, Dul
core  

Exploring the Spillover Effect of Supply Chain Digitalisation on Pollution Emissions Through Social Network Analysis

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The supply chain consists of interconnected businesses and organisations responsible for the flow of goods and services. As firms increasingly adopt digital technologies, the spillover effects of supply chain digitalisation (SCD) on environmental performance remain underexplored.
Zengdong Cao   +4 more
wiley   +1 more source

PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP OPINI AUDIT GOING CONCERN MELALUI KUALITAS AUDIT (STUDI EMPIRIS PADA KANTOR AKUTAN PUBLIK DI JAWA TIMUR)

open access: yesEl Muhasaba: Jurnal Akuntansi, 2013
Abtract This study examined the effect of the competence and independence of the auditor's going-concern opinions through quality audits. Tests conducted on 109 auditors who worked on the public accounting firm in East Java. Proxied competence level of
ONIZ ULFA PERMATA   +2 more
doaj   +1 more source

PENGARUH FAKTOR KEUANGAN DAN NON KEUANGAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN [PDF]

open access: yes, 2012
This study aims to examine the influence of financial distress, debt default, disclosure, auditor reputation,opinion shopping, and audit lag prior to the granting by the auditor's going concern opinion.
ASTUTI, Irtani Retno, DARSONO , Darsono
core  

Going Concern Audit Opinion and Market's Reaction

open access: yesInternational Journal of Academic Research in Accounting, Finance and Management Sciences, 2023
Mohammad Altawalbeh, Lubna Alroud
openaire   +1 more source

Sailing From Penalties to Accountability: Business Strategies and Governance for Firms to Innovate After Environmental Misconduct

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Firms' continuous pursuit of making a profit in the competitive market may ignore the actions related to environmental responsibilities. This set of actions for financial gains constitutes environmental misconduct, which not only harms ecosystems and communities but also brings reputational damage. Negative press and social media amplification
Ashutosh Singh   +3 more
wiley   +1 more source

Analisis Indikator Yang Mempengaruhi Auditor Dalam Memberikan Opini Going Concern Pada Suatu Perusahaan Dengan Pendekatan Isa 570 (Perusahaan Yang Terdaftar Di Bei Periode 2014)

open access: yesAkrual: Jurnal Akuntansi, 2015
This study aimed to analyze the indicators that affect the auditor in providing a going concern audit opinion to the companies that listed on the Indonesian Stock Exchange in 2014.
Lintang Trenggono, Ni Nyoman Alit Triani
doaj   +1 more source

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di BEI tahun 2008-2014) [PDF]

open access: yes, 2016
This research is aimed to know the influence of audit quality, growth companies, audit lag, opinion shopping and financial condition on the probability of receiving going concern opinion.
HANANTA, Rahardian Isnu   +1 more
core  

Going Concern Audit Opinion: Does it Depend on Disclosure and Previous Years’ Audit Opinion?

open access: yesIndonesian Journal of Sustainability Policy and Technology
A going Concern Audit Opinion is an opinion given by an independent auditor to the auditee. This opinion contains the auditor's assessment regarding the company's sustainability. This opinion is one factor that becomes a consideration for management, creditors, investors, and other stakeholders in making decisions. The population in this study were all
Nanda Wahyu Indah Kirana   +1 more
openaire   +1 more source

Reputational Risk: An Investigation Into How Environmental Failures Drive Stock Price Crashes

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The study examines the relationship between stock price crashes and firm environment reputational risk. Using a large sample of US listed firms, covering a time span from 2007 to 2021, we test the effect of environmental reputation risk on three measures for the stock price crash risk (NEGCSK, DRUV, and CRASH).
Man Dang   +4 more
wiley   +1 more source

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