PENGARUH OPINION SHOPPING, REPUTASI AUDITOR, DISCLOSURE, UKURAN PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Pada Perusahaan Manufaktur Sektor Consumer Goods Industry Yang Listing di Bursa Efek Indonesia Periode 2010-2014) [PDF]
, 2016 ABSTRAK Opini audit atas laporan keuangan menjadi salah satu pertimbangan yang penting bagi investor dalam mengambil keputusan berinvestasi. Oleh karena itu, auditor sangat diandalkan dalam memberikan informasi yang baik bagi investor.
Ridho Syahputra, 114020181
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Nudging ESG Investments via Digital Financial Advising: Evidence From an Investment Game Experiment
Business Strategy and the Environment, EarlyView.ABSTRACT The influence of financial advisors on retail investors' sustainable investment choices remains surprisingly underexplored, despite their potential to shape investment behavior. This study uses an experimental design to examine how sustainability‐related information provided by a digital (simulated) financial advisor affects individual demand ...
Caterina Lucarelli +2 more
wiley +1 more source
FAKTOR – FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2007-2011) [PDF]
, 2013 This study aims to test and provide empirical evidence about the influence of auditor reputation, disclosure, audit tenure, firm size, and the previous year's audit opinion to the going concern audit opinion.
ARSIANTO, Maydica Rossa +1 more
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Going Concern Audit Opinion in Agricultural Sector
Proceedings of the 1st International Conference on Accounting, Management and Entrepreneurship (ICAMER 2019), 2020 Intan Rahayu, Laras Pratiwi
openaire +1 more source
Audit Opinion and Earnings Management: Uncertainty in Going-concern
بررسیهای حسابداری و حسابرسی, 2014 This study investigates the relationship between earningsmanagement and audit opinions. Qualified audit opinions are dividedin two categories: 1. qualified because of uncertainty in going-concern,and 2. qualified because of other reasons. Earnings management ismeasured by discretionary accruals with Jones model, adjusted Jonesmodel and Kothari et al ...
Mohammad Moradi +2 more
openaire +1 more source
Analysis Opinion Audit Going Concern : Does Audit Committee Could Make It Better?
Jurnal ASET (Akuntansi Riset)This study aimed to test the audit committee's ability to moderate liquidity, leverage, and profitability to audit opinions going concerned with firm size as a control variable in infrastructure companies listed on the Indonesia Stock Exchange from 2017 to 2022.
Idawati, Wiwi +2 more
openaire +2 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT The aim of this study is to examine the impact of corruption control, as a public institutional mechanism, on hazardous waste emissions of private sector entities. We also examine the extent to which Agenda 2030 moderates the relationship. We analyse data from the top 500 global companies.
Babajide Oyewo +3 more
wiley +1 more source
PENGARUH DISCLOSURE, UKURAN KAP, DEBT DEFAULT, PERTUMBUHAN PERUSAHAAN DAN OPINION SHOPPING TERHADAP OPINI AUDIT GOING CONCERN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2012) [PDF]
, 2014 This research is aimed at examining the effect of disclosure, KAP size, debt default company growth and opinion shopping both simultaneously and partially on the going concern audit opinion.The population in this reseacrh is manufacturing companies ...
CUT SILVIA SARI
core
Determinants of Going Concern Audit Opinion
Proceedings of the International Conference on Banking, Accounting, Management, and Economics (ICOBAME 2018), 2019 Julindo Akhbal Fajar +3 more
openaire +1 more source
The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the relationship between environmental, social, and governance (ESG) controversies and corporate financing costs, focusing on the moderating effect of national culture. It analyzes European companies listed on the STOXX 600 Index from 2016 to 2023.
Souad Brinette +2 more
wiley +1 more source