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Perusahaan yang mendapatkan opini going concern dari auditor di sebabkan karena kondisi dan peristiwa yang menimbulkan keraguan akan kelangsungan hidup suatu perusahaan.
Febrian Kwarto
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The Effect of Using Machine Learning Algorithms Alternatives on the Prediction Accuracy of Going Concern Opinion [PDF]
The purpose of this paper is to analyze and examine the effect of machine learning algorithms alternatives on the prediction accuracy of going concern opinion and which one is more effective in predicting the accuracy of going concern opinion. To achieve
Samar Fathy Abd El Gawad
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Previous Audit Opinions, Leverage, and Company Size on Going Concern Audit Opinions
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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OPINION ANALYSIS GOING CONCERN THROUGH AUDITOR QUALITY AND AUDITOR EXPERIENCE
The research was conducted in Malang City area with auditor as the population while the sample with pursposive sampling while the data analysis used is variable test with linkert scale and using SPPS statitisk test. In this study conducted at the Public
Retno Wulandari, Ida Nuryana
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Managerial Overconfidence And Going-Concern Modified Audit Opinion Decisions [PDF]
We examine how auditors perceive managerial overconfidence during audit reporting by testing the relationship between managerial overconfidence and the likelihood of issuing a first-time going-concern modified audit opinion to financially distressed ...
Lee, Jong Eun, Ji, Gayoung
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This research aims to analyze the influence of opinion shopping, corporate growth, liquidity, the proportion of independent commissioners and audit committee on acceptance of going concern audit opinion.
Hafid Byusi, Fatchan Achyani
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Effect of Financial Performance on Going Concern Audit Opinion
This study aims is to examine and analyze the effect of financial performance through activity ratios, liquidity ratios, solvency ratios, and profitability ratios on going Concern Audit Opinions. This research is expected to provide benefits of knowledge in the fields of accounting and auditing, add insight to the company about the effect of financial ...
Gisela Indah Krisna Arum +2 more
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A going concern audit opinion is a modified assumption given by the auditor for a company that represents material doubts or uncertainties about its ability to continue operations.
Annisa Nurbaiti, Siska Ditya Mei Yanti
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The Relationship Between Audit Firm Reputation and the Accuracy of Auditor’s Opinion Concerning Going Concern: The Moderating Role of Exchange Rate Floatation [PDF]
This research aims to study and test the relationship between audit firm reputation and auditor’s going concern opinion accuracy, and the extent to which this relationship is affected by adding a macroeconomic variable which is exchange rate floatation ...
روان شريف محمد نصر
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Determinants of going concern audit opinion
This study aims to analyze the effect of Audit Lag, Proftability, and Liquidity on Going Concern audit opinions in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. A going concern audit opinion is issued by auditors when there is significant doubt about a company's ability to continue its operations.
Gita Sari Demalio, Steven J. Tangkuman
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