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Going Concern Audit Opinion on Manufacturing Companies in Indonesia [PDF]

Jurnal Akuntansi Keuangan dan Bisnis, 2021
Going concern is important issue to be addressed since it determine how the business will survive. This study is entitled "Going Concern Audit Opinion on Manufacturing Companies in Indonesia. Secondary data in this study are audited financial reports and annual financial reports of manufacturing companies listed on the IDX for the 2013-2017 period. The
Meilda Wiguna, null Hardi, Eka Hariyani
core   +3 more sources

ANALISISKECENDERUNGAN PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR [PDF]

Jurnal Akuntansi, 2015
Penelitian ini bertujuan untuk memprediksi pengaruh kualitas audit, kondisi keuangan perusahaan, pertumbuhan perusahaan, opini audit tahun sebelumnya, ukuran perusahaan, dan rasio debt-to-equity terhadap kecenderungan opini auditgoing concern.
Yunus Harjito
doaj   +3 more sources

Pengaruh Pergantian Auditor dan Kualitas Audit terhadap Opini Audit Going Concern: Studi Empiris Perusahaan Manufaktur di Bursa Efek Indonesia [PDF]

Binus Business Review, 2013
This study aims to analyze the effect of auditor switching and audit quality on going concern audit opinion in listed manufacturing companies of the Indonesia Stock Exchange (BEI) in the year 2006 to 2008.
Arlen Djunaidi, Gatot Soepriyanto
doaj   +2 more sources

Pengaruh financial distress, opinion shopping, prior opinion, dan audit tenure terhadap opini audit going concern [PDF]

Akuntansi dan Teknologi Informasi
Purpose – This research aims to investigate the effect of financial distress, opinion shopping, prior opinion, and audit tenure on a going-concern audit opinion.
Elisabeth Sry Rahayu Sitindaon, Hendi Subandi   +1 more
doaj   +2 more sources

The auditor's reputation, the previous year's audit opinion, and the going concern audit opinion: The moderating role of financial distress [PDF]

Keberlanjutan
This study examines the effect of a public accounting firm's reputation and the previous year's audit opinion on going concern audit opinion. We use Indonesian property and real estate sector companies as the research sample.
Dhiya Ulhaq Taufiqurrahman, Suripto Suripto   +1 more
doaj   +2 more sources

Effect of Financial Performance on Going Concern Audit Opinion [PDF]

International Journal of Research in Social Science and Humanities, 2022
This study aims is to examine and analyze the effect of financial performance through activity ratios, liquidity ratios, solvency ratios, and profitability ratios on going Concern Audit Opinions. This research is expected to provide benefits of knowledge in the fields of accounting and auditing, add insight to the company about the effect of financial ...
Gisela Indah Krisna Arum, Ambar Woro Hastuti, Adi Suprayitno   +2 more
openaire   +3 more sources

The Impact of Financial Condition, Audit Tenure, Profitability, and Opinion Shopping on Going-Concern Audit Opinion [PDF]

Jurnal EQUITY
The aim of this study is to evaluate and experimentally demonstrate the impact of financial conditions, audit duration, profitability, and opinion shopping on the going concern opinion. The research employs numerical methodologies and secondary sources of information to examine the population of mining enterprises listed on the Indonesia Stock Exchange
Annisa Ghardini, null Yusralaini, Devi Safitri   +2 more
openaire   +2 more sources

Pengaruh Pertumbuhan Perusahaan, Prediksi Kebangkrutan dan Opini Audit Going Concern Tahun Sebelumnya Terhadap Pemberian Opini Audit Going Concern [PDF]

, 2021
Going concern audit opinion is an opinion issued by a company regarding the feasibility of its company\u27s financial statements to see the future. This study aims to examine company growth, bankruptcy predictions and previous year\u27s going concern ...
Septiana, Gina, Eka Khausnul Khatimah, Khatimah, Eka Khausnul, Gina Septiana   +3 more
core   +1 more source

Determinant Analysis of Going Concern Audit Opinion

Kontigensi : Jurnal Ilmiah Manajemen, 2023
This study aims to examine and analyze the determinants of going concern audit opinion (an empirical study of consumer good industry sub-sector manufacturing companies on the IDX in 2017-2021). The population in this study is that there are 37 Consumer Good Industry Companies listed on the Indonesia Stock Exchange issued financial reports for 2017-2021.
openaire   +1 more source

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
doaj   +1 more source