Jurnal Akuntansi: Kajian Ilmiah AkuntansiOpini going concern sebagai opini audit menjelaskan keraguan auditor terhadap kinerja perusahaan untuk beroperasi di masa depan. Pemberian opini audit dan penjelasan kondisi perusahaan memiliki dampak besar pada keputusan investasi sehingga diperlukan ...
Dedi Haryadi, Vito Apriyanto
doaj +1 more source
Navigating the Double Edge of Product‐Service Systems: User Behavior, Adoption, and Rebound Effects
Business Strategy and the Environment, EarlyView.ABSTRACT Product‐service systems (PSS) have been considered a promising approach to operationalizing the circular economy. Although many studies have outlined the potential sustainability gains of PSS solutions, it is still unclear what factors drive PSS adoption and how behavioral changes result in rebound effects, undermining their potential ...
Marina Fernandes Aguiar +3 more
wiley +1 more source
Pengaruh Audit Tenure, Opinion Shopping, Prior Opinion, Audit Report Lag, dan Ukuran Perusahaan Terhadap Penerimaan Opini Going Concern [PDF]
Penelitian ini bertujuan untuk mengetahui Pengaruh: (1) Audit tenure terhadap penerimaan opini going concern, (2) opinion shopping terhadap penerimaan opini going concern, (3) prior opinion terhadap penerimaan opini going concern, (4) audit report lag ...
SAHWALA, Salsabila
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PENGARUH LEVERAGE DAN PERTUMBUHAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN DENGAN PRIOR OPINION SEBAGAI VARIABEL MODERASI [PDF]
, 2018 This research was conducted to determine whether prior opinion can moderate the effect of leverage and company growth against going concern audit opinion. Data sourced from financial statements in IDX.co.id used as a measuring tool in this research.
Yanita, Fransiska Maria
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A Systemic Model for Understanding Business Interactions With Biodiversity and Ecosystems
Business Strategy and the Environment, EarlyView.ABSTRACT Biodiversity loss and ecosystem degradation represent critical threats to human well‐being and economic resilience, challenging businesses to understand and manage their interdependence with natural systems. This study develops a systemic framework—the BioModel—that elucidates the reciprocal relationship between businesses, biodiversity, and ...
Lino Cinquini +2 more
wiley +1 more source
PENGARUH KONDISI KEUANGAN PERUSAHAAN, UKURAN PERUSAHAAN, PERTUMBUHAN PERUSAHAAN, KUALITAS AUDIT, OPINI AUDIT TAHUN SEBELUMNYA, DAN OPINION SHOPPING TERHADAP PENERIMAAN OPINI GOING CONCERN [PDF]
, 2012 Nanda Nataria, 2011. 8335099358. Influence of the Corporate Financial Condition, Quality, Size, Growth, Prior Year Audit Opinion, and Opinion Shopping on the Receipts Going Cocern Opinion.
Nataria, Nanda
core
THE EFFECT OF COMPANY CHARACTERISTICS AND AUDIT FIRM ON GOING CONCERN AUDIT OPINION ISSUED BY AUDIT FIRM [PDF]
This study was conducted with the aim of determining the effect of company characteristics and audit firm on going concern audit opinion in companies in all sectors listed on the IDX in 2021-2022.
Hana, Hana, Triani, Ni Nyoman Alit
core +1 more source
The Effect of Audit Tenure, Audit Delay, and Financial Distress on Going Concern Audit Opinion
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi)This study aims to analyze the effect of audit tenure, audit delay, and financial distress on the acceptance of going concern audit opinions in companies. The population in this study was textile and garment companies listed on the Indonesia Stock Exchange (IDX) in 2021-2024.
Devi Lia +2 more
openaire +1 more source
Bridging Global Green HRM and Local Behavior: The Supervisory Role in MNE Subsidiaries
Business Strategy and the Environment, EarlyView.ABSTRACT Multinational enterprises (MNEs) increasingly deploy global Green Human Resource Management (GHRM) practices to drive environmental sustainability across geographically dispersed subsidiaries. However, translating these standardized practices into local employee green behavior presents significant implementation challenges, particularly in ...
Jeeyoon Jeong, DuckJung Shin, Wanyun Tai
wiley +1 more source
PENGARUH OPINI AUDIT TAHUN SEBELUMNYA, KARAKTERISTIK KOMITE AUDIT DAN AUDIT TENURE TERHADAP OPINI AUDIT GOING CONCERN [PDF]
, 2019 Going concern problem of the company which results in the companys doubt in maintaining the continuity of its business in the future. This makes the need for research that aims to determine the effect of prior year audit opinion, audit committee ...
VENUSITA, LINTANG +1 more
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