Results 21 to 30 of about 2,800,796 (292)

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

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, TRI JATMIKO WAHYU PRABOWO   +1 more
openaire   +2 more sources

The Impact of a Going-Concern Audit Opinion on Board of Directors

Journal of Corporate Governance, Insurance, and Risk Management, 2016
Paper examines the impact of a going-concern audit opinion on the corporate governance, measured by the changes in board of directors’ composition. External auditor’s opinion is used as a measure to address agency problems in companies. We examine this impact on sample of 55 companies listed on the Banja Luka Stock Exchange which have received going ...
Todorovic, Igor, Poljasevic, Jelena
openaire   +2 more sources

Pengaruh Kondisi Keuangan, Audit Tenure, dan Ukuran KAP terhadap Opini Audit Going Concern pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2012-2016

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, Aloysia Yanti Ardiati   +1 more
doaj   +1 more source

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
doaj   +1 more source

Effect of Financial Distress, Liquidity, and Leverage on the Audit Opinion Going Concern on Companies Listed on IDXESGL During the Pandemic Period (2019-2021)

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, Rita Yuniarti, Muhammad Syahrudin   +2 more
doaj   +1 more source

The Influence of Solvability, Profitability, and Prior Audit Opinion on Going concern Audit Opinion

, 2022
This examines pursuits to determine the impact of solvability, profitability, and former 12 months’ audit opinion on going problem audit opinion. The population of this examine is the mining sector agencies listed on Indonesia stock exchange year 2015-2019.
Kustianingsih, Hadri Mulya
openaire   +1 more source

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, Elna Marsye Pattinaja, Sukma Rahmi Ayu Patty   +2 more
doaj   +1 more source

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
doaj   +1 more source

PENGARUH FINANCIAL DISTRESS DAN AUDIT CLIENT TENURE TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI tahun 2010-2012)

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
doaj   +1 more source