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An analysis of determinants of going concern audit opinion: Evidence from Spain stock exchange
Intangible Capital, 2016 Purpose: The main objective of this article is to go in-depth into the relationship between going concern audit opinion and certain characteristics of the company and auditor, including financial decline. Design/methodology/approach: A Logit analysis was
Jose Luis Gallizo, Ramon Saladrigues
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Jurnal Akuntansi Kontemporer, 2013 Going concern audit opinion is an opinion issued by the auditor because the auditor's doubt over the going concern of an entity. Auditor considers several factors that affect the issuance of going concern audit opinion. This research aims to examine the
Christian Sutedja
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Jurnal Akuntansi Kontemporer, 2020 Going concern audit opinion is an audit opinion which is issued by independent auditor when auditor finds doubts about compa-ny’s business continuity. The issuance of going concern audit opinion will make managerial tend to change its audit firm volun ...
Theresia Monica Joviana +2 more
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Jurnal Akuntansi Indonesia, 2022 The purpose of this research is to determine how previous audit opinion, auditor reputation, company growth, and profitability affect going concern audit opinion.
Niken Lestari Putri +3 more
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DETERMINANT GOING CONCERN AUDIT OPINION: AUDIT DELAY AS MODERATING VARIABLE
AKUNTABILITAS, 2022 Going concern (GC) audit opinion is an opinion given when the auditor has doubts about the going concern of a company. The purpose of this research is to find out the effect of company growth (CG) and audit tenure (AT) with audit delay (AD) as moderating to GC audit opinion.
Amalia Islami +3 more
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Opinion Shopping, Prior Opinion, Audit Quality, Financial Condition, and Going Concern Opinion [PDF]
The Journal of Asian Finance, Economics and Business, 2020 Business going concern is an important issue to be addressed since it determines how companies will survive. One indicator of the going concern problem is going concern opinion. The going concern opinion is a result of evaluation of auditors on going concern assumption of financial reporting. This research aims to examine the effect of opinion shopping,
Hardi HARDI +3 more
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FACTORS AFFECTING THE FINANCIAL AND NON-FINANCIAL RATIOS ON GOING-CONCERN AUDIT OPINION
Assets: Jurnal Akuntansi dan Pendidikan, 2021 This study aims to determine the factors affecting the financial and non-financial ratios' ongoing concern audit opinion. Data were obtained from 31 property and real estate sub-sector companies listed on the Indonesia Stock Exchange (IDX) from 2014-2017,
Icuk Rangga Bawono +2 more
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Faktor-faktor Yang Mempengaruhi Opini Audit Going Concern
Jurnal Akuntansi Indonesia, 2022 The purpose of this study was to analyze the factors that influence going concern audit opinion. The population in this study were all companies listed on the Indonesia Stock Exchange.
Edy Suprianto, Ramadhani Rizal Rinardi
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BLACK BOX OF GOING CONCERN AUDIT OPINION
, 2023 Abstract Purpose - The issue of business continuity audit opinion in Indonesia occurred from 1995 until now. A going concern audit opinion is issued when the auditor has doubts about the financial condition of a company that could indicate bankruptcy. This study aims to determine the factors that influence the going-concern auditor's opinion.
PENTA WIDYARTATI +1 more
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DO COMPANY FUNDAMENTALS AFFECT GOING CONCERN AUDIT OPINION?
Riset, 2023 Essential information from the company indicates potential and existing investors in investing their funds. Through these indicators, shareholders can analyze the company's sustainability in the future so that this information can be used in investments. However, companies are only sometimes at their best.
Estralita Trisnawati +3 more
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