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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 +1 more
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Audit Quality as a Moderating Effect of Financial Condition on Going Concern Modified Audit Opinion [PDF]
, 2020 The purpose of this study is to examines audit quality as a moderating effect of financial condition on going concern modified audit opinion. The study sample consisted of 50 service companies in the IDX for period 2013-2017 with purposive sampling ...
Satria, Denny Novi
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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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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
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PENGARUH OPINION SHOPPING DAN DISCLOSURE TERHADAP OPINI AUDIT GOING CONCERN DIMODERASI PRIOR OPINION [PDF]
, 2021 Penelitian ini bertujuan untuk membuktikan adanya pengaruh opinion shopping dan disclosure terhadap opini audit going concern dengan prior opinion sebagai variabel moderasi.
Widiasari, Anggie
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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 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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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
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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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