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Jurnal 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 -
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Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship, 2018 Going concern audit opinion is the survival of a company. A company that is considered unable to maintain its survival will receive going concern audit opinion. This opinion is bad news for users of financial statements (Astuti and Darsono, 2012).
Maria Dini Yanuariska +1 more
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International Journal of Business, Economics, and Social Development, 2023 The Covid-19 pandemic has caused many companies to have significant losses that affect their going concern and opinions from auditors about it, such as the case of KAP Satrio Bing, Eny (SBE) and partners, affiliated Deloitte Indonesia for not providing a
Irma Suryani +2 more
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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.
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Influence of Profitability, Solvability, and Company Growth on Going Concern Audit Opinions
Jurnal AKSI (Akuntansi dan Sistem Informasi), 2020 This study aims to determine the effect of profitability, solvency and company growth on going concern audit opinion. The object of this research is mining companies listed on the Indonesia Stock Exchange in 2016 - 2018.
Endah Satriani, Yulis Diana Alfia
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Jurnal Akuntansi Indonesia, 2014 This research aimed to show empirical proves about the effect of financial distress and audit client tenure to an acceptance of going concern audit opinion.
Dhama Lisan Shidqi, Sutapa Sutapa
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Going Concern Audit of Manufacturing Companies: A Study Before and During the Covid-19 Pandemic
Khazanah Sosial, 2023 This study aims to determine the effect of Profitability, Leverage and Company Growth on the receipt of going concern audit opinions before and during the Covid-19 pandemic. Research using exploratory study with the type of data used is quantitative data.
Muhammad Fadila Laitupa +2 more
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Corporate governance and firm performance [PDF]
Accounting, 2021 This research discusses and analyzes scientific, macroeconomic, financial risk management, audit views, stock returns, investment decisions, funding decisions, and good corporate governance as a moderator. There are 147 samples of manufacturing companies
Nugroho, Mulyanto
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Pengaruh Audit Tenure Dan Reputasi Kap Terhadap Penerbitan Opini Going Concern (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2009-2011) [PDF]
, 2013 The purpose of this study is to examine the impact audit tenure and audit firm reputation on issued going concern while mandatory audit firm is going. Many factor can affect going concern opinion both positively and negatively.
Rohman, A. (Abdul), THJ, S. (Stevanus)
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Previous Audit Opinions, Leverage, and Company Size on Going Concern Audit Opinions
Wiga : Jurnal Penelitian Ilmu Ekonomi, 2022 An economic entity is projected to be used continually for an undetermined duration that extends beyond an accounting period . This study aims to determine whether the previous audit opinion, leverage, and company size affect the going concern audit opinion.
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