Results 11 to 20 of about 4,698 (217)

The analysis of influencing factors on the going concern audit opinion – a study in manufacturing firms in Indonesia [PDF]

open access: yesAJAR (Asian Journal of Accounting Research), 2021
Purpose - It is argued that the going concern opinion is issued if auditors have a doubt about financial condition of a company. Provision of the going concern audit opinion may worsen the company in terms of gaining public trust and may even indicate ...
Thomas Averio
doaj   +3 more sources

FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PEMBERIAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR

open access: yesJurnal 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
doaj   +3 more sources

The Effect of Audit Quality, Financial Condition and Earnings Management on the Going Concern Audit Opinion with Corporate Mechanism as a Moderating Variable [PDF]

open access: yesОблік і фінанси, 2022
Going concern is an accounting term used to describe a business that is expected to operate for the foreseeable future or at least the next 12 months.
Yunus Anugerah Hulu   +2 more
doaj   +1 more source

The Influence of Previous Year's Audit Opinions, Auditor Reputation, Company Growth, and Profitability on Going Concern Audit Opinions

open access: yesJurnal 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
doaj   +1 more source

PENGARUH OPINI AUDIT GOING CONCERN TERHADAP PERGANTIAN KANTOR AKUNTAN PUBLIK SECARA SUKARELA DENGAN KARAKTERISTIK KOMITE AUDIT SEBAGAI VARIABEL PEMODERASI

open access: yesJurnal 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
doaj   +1 more source

FACTORS AFFECTING THE FINANCIAL AND NON-FINANCIAL RATIOS ON GOING-CONCERN AUDIT OPINION

open access: yesAssets: 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
doaj   +1 more source

Determinan Penerimaan Opini Audit Going Concern pada Perusahaan Property dan Real Estate

open access: yesJurnal Kajian Akuntansi, 2017
The purposes of this research are to examine the influence of tenure audit, opinion shopping and auditor reputation on acceptance of going concern audit opinion. This research was done to the sub sectors and property company in 2013-2015.
Sisca Yuridiska Sari   +1 more
doaj   +1 more source

Faktor-faktor Yang Mempengaruhi Opini Audit Going Concern

open access: yesJurnal 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

ANALISISKECENDERUNGAN PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR

open access: yesJurnal 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   +1 more source

PENGARUH KONDISI KEUANGAN, PERTUMBUHAN DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP OPINI AUDIT GOING CONCERN

open access: yesJurnal Dinamika Akuntansi, 2010
Penelitian tentang going concern ditujukan untuk menguji secara empiris dampak kondisi keuangan corporate, perkembangan corporate dan opini audit tahun lalu terhadap opini audit going concern Data dikumpulkan dengan menggunakan content analysis dan ...
Badingatus Solikhah, Kiswanto -
doaj   +1 more source

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