Determinants of going-concern audit opinion [PDF]
International Journal of Research in Business and Social Science (2147- 4478), 2023 This research aims to analyze the influence of financial and non-financial factors on going-concern audit opinion. The variables analyzed in this study were profitability, liquidity, leverage, KAP reputation, previous year’s audit, and audit lag.
Dwitama, Difa Sukma +1 more
core +3 more sources
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
Hardi, H. (Hardi) +2 more
core +3 more sources
Factors Affecting Audit Opinion Going Concern [PDF]
Advances in Economics, Business and Management Research, 2022 This study discusses the effect of firm size, leverage, profitability, liquidity, and audit quality on going concern audit opinions. The sample of this study was obtained using a purposive sampling method with a focus on manufacturing companies listed on
Anggarini, Dian
core +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 InformasiPurpose – 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 +1 more
doaj +2 more sources
Audit quality and sentiment biases in going-concern opinions [PDF]
Revista Contabilidade & FinançasThis research analyzed whether audit quality reduces sentiment biases existing in an auditor's opinion. Considering that measures based on data from opinion surveys have limitations regarding interpretation, and that aggregate measures using market data ...
Carlos André Marinho Vieira +1 more
doaj +2 more sources
THE EFFECT OF AUDIT QUALITY, FINANCIAL DISTRESS AND AUDIT LAG ON GOING CONCERN AUDIT OPINION [PDF]
, 2022 This study aims to examine the effect of audit quality, financial distress, and audit lag, going concern audit opinions on transportation sector companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020.
Dyatmiko, Ruruh, Andriyani, Ria
core +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]
KeberlanjutanThis 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 +1 more
doaj +2 more sources
The Impact of Financial Condition, Audit Tenure, Profitability, and Opinion Shopping on Going-Concern Audit Opinion [PDF]
Jurnal EQUITYThe 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.
Safitri, Devi +2 more
core +2 more sources
Factors influencing audit opinion going concern
Journal of Accounting and Finance Management, 2023 This study was conducted to investigate the impact of company size, audit tenure, financial distress, and audit quality on going concern audit opinions on all sectors of companies listed on the Indonesia Stock Exchange (IDX), except the financial sector in 2019–2021.
null Ahmad Faishal Hanif +2 more
openaire +1 more source