Pengaruh Audit Tenure, Opini Audit Tahun Sebelumnya, Kondisi Keuangan Perusahaan, Kualitas Audit, dan Ukuran Perusahaan Terhadap Penerimaan Opini Going Concern (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2012-2015) [PDF]
, 2018 A going concern opinion is an opinion issued by an independent auditor, in which the auditor believes that there is great doubt about the ability of the entity to maintain its viability with in a period of not more than one year after the audited ...
, Dr. Fatchan Achyani., SE., M.Si +1 more
core
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
Analisis Pengaruh Kondisi Keuangan Dan Pertumbuhan Perusahaan Terhadap Penerimaan Opini Audit Going Concern [PDF]
, 2018 This study’s purpose is to know the influence of financial condition and company’s growth toward going concern audit opinion. Agency theory is the main theory of this study.
Cendrawasih, Stella Minerva
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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 Auditor Client Tenure, Ukuran Perusahaan, Pertumbuhan Perusahaan, Reputasi Auditor, Leverage Dan Financial Distress Terhadap Opini Audit Going Concern (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2010- 2014) [PDF]
, 2016 This study aims to provide empirical evidence of the effect: the client auditor tenure, firm size, growth, auditor reputation, leverage, and financial distress to the going concern audit opinion on Manufacturing companies listed in Indonesia Stock ...
, Dra. Rina Trisnawati, Ak, M.Si., Ph.D. +1 more
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Identifying Going Concern Audit Opinions Using Supervised Machine Learning
Intelligent Systems in Accounting, Finance and ManagementABSTRACTThis paper evaluates the use of supervised machine learning to automatically identify going concern–modified audit reports. Models based on two different classifiers—logistic regression and extreme gradient boosting—achieve strong classification performance for this task.
openaire +1 more source
Elaborating the Motivations and Attitudes Driving Interest in Voluntary Biodiversity Credits
Business Strategy and the Environment, EarlyView.ABSTRACT Global biodiversity loss has prompted the search for new sources of conservation finance, such as voluntary biodiversity credits (VBCs). However, despite optimistic market projections, current uptake of VBCs is limited. Adopting an interpretive approach, we analyse 21 semistructured interviews with early market actors (buyers, sellers ...
Gamze Yakar‐Pritchard +5 more
wiley +1 more source
Golden Ratio of Auditing ResearchThis study aims to determine the effect of opinion shopping, audit quality, and financial condition proxied by the debt-to-equity ratio on going concern audit opinions. The dependent variable used is in the form of a dummy. This research uses quantitative research methods.
Sri Irviati Wahyoeni +2 more
openaire +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The present study applied the diffusion of innovation theory to investigate the rate of diffusion of renewable energy sources used by Europe's top professional football stadiums and the relationship with carbon neutrality. A discrete diffusion model estimated the diffusion of renewable energy to saturation, and a multivariate logistic ...
Chad S. Seifried +2 more
wiley +1 more source
Jurnal Ilmiah Akuntansi dan Bisnis, 2012 Audit report with modification of going concern indicates that in auditor’s opinion there is a risk that auditee could not survive. This going concern modification is not expected by companies because it would decrease public trust on the company’s image.
NI PUTU MERIANI, KOMANG AYU KRISNADEWI
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