OPINI AUDIT GOING CONCERN SERTA FAKTOR-FAKTOR YANG MEMPENGARUHI
Accounting Profession Journal (APAJI), 2020 Going concern audit opinion is the opinion of the auditor about whether an audited company can maintain its going concern or survival at least in the next one year.
Ni Nyoman Tulia, I Ketut Sunarwijaya, I Nyoman Kusuma Adnyana Mahaputra
doaj
The determinants of audit reporting on going concern [PDF]
Anali Ekonomskog fakulteta u Subotici, 2017 In this paper we investigate the determinants of audit reporting on going concern issue. The going concern principle was analyzed from the perspective of responsibilities of the various participants in the financial reporting process.
Jakšić Dejan, Mijić Kristina
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Analisis Return On Asset (Roa), Quick Ratio (Qr), Ukuran Perusahaan,kualitas Audit, dan Opini Audit Tahun Sebelumnya terhadap Opini Audit dengan Asumsi Going Concern pada Perusahaan Real Estate dan Property yang Listing di Bei [PDF]
, 2015 The purpose of this study is to analyze the influence caused by return on assets, quick ratio, firm size, audit quality, and previous year audit opinion against audit opinion with going concern assumption.
Anisma, Y. (Yuneita) +2 more
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Investor Perception of ESG in Earnings Calls
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how the communicator's role and the framing of ESG statements affect investor capital allocation in the context of earnings calls. Based on a virtual asset market experiment, the analysis identifies that the assurance and reinforcement of ESG messages have a positive effect of up to 8% on capital allocation, with especially
Felix Bachner
wiley +1 more source
Jurnal Economia, 2014 Abstrak: Analisis Pengaruh Kualitas Finansial Perusahaan, Kualitas Auditor, Dan Kualitas Perekonomian Terhadap Opini Audit (Going Concern). Penelitian ini bertujuan untuk menguji pengaruh faktor keuangan dan faktor non-keuangan terhadap pemberian opini ...
Baqarina Hadori, Bambang Sudibyo
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Analisis Pengaruh Debt Default, Kualitas Audit dan Opini Audit Tahun Sebelumnya Terhadap Penerimaan Opini Audit Going Concern (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2012-2014) [PDF]
, 2016 This research aims to test the influence of debt default , the quality of auditing and auditing opinion year earlier on revenue audit opinion going concern .
, Fauzan, SE, M.Si +1 more
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Business Strategy and the Environment, EarlyView.ABSTRACT This study addresses a significant research gap in the literature by systematically reviewing and synthesizing the interplay between social dynamics, environmental changes, and organizational innovation. Although prior research has explored these dimensions in isolation, the integrative framework remains lacking.
Gagan Deep Sharma +4 more
wiley +1 more source
Jurnal Dinamika Akuntansi, 2015 Tujuan penelitian ini adalah untuk membuktikan secara empiris pengaruh opini going concern pada pergantian auditor, kemampuan ketepatwaktuan pelaporan keuangan dan komite audit memoderasi pengaruh opini going concern pada pergantian auditor, dan pengaruh
Made Wahyu Adhiputra
doaj
Pengaruh Kinerja Keuangan, Debt Default dan Reputasi Kantor Akuntan Publik terhadap Penerimaan Opini Audit Going Concern [PDF]
, 2017 This study aims to examine the effect of financial performance, debt default and reputation ofpublic accounting firm on acceptance of going concern audit opinion. The method of this researchis a quantitative approach and SPSS as an analysis tool.
Susanto, P. R. (Putri) +1 more
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Transforming Procurement: The Dynamic Capabilities and Microfoundations to Buy Circular
Business Strategy and the Environment, EarlyView.ABSTRACT Circular Procurement (CP) integrates Circular Economy (CE) principles into purchasing decisions to close material loops and retain value across product life cycles. Yet, its adoption remains limited due to persistent barriers within procurement processes.
Francesco Cafforio, Ilaria Giannoccaro
wiley +1 more source