Results 31 to 40 of about 4,698 (217)

The Influences of Company’s Growth, Cash Flow, and Debt Default on the Acceptance of Going Concern Audit Opinions

open access: yesThe Indonesian Journal of Accounting Research, 2022
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
doaj   +1 more source

Pengaruh struktur modal, likuiditas, profitabilitas, dan solvabilitas terhadap going concern audit opinion

open access: yesKeberlanjutan, 2021
The purpose of this study is to determine the effect of capital structure, liquidity, profitability, and solvency ongoing concern audit opinion on various industrial sectors on the IDX for the 2015-2019 period.
Stefani Zamili   +2 more
doaj   +1 more source

Pengaruh Reputasi Auditor, Prediksi Kebangkrutan, Disclosure Dan Leverage Terhadap Penerimaan Opini Audit Going Concern

open access: yesAkrual: Jurnal Akuntansi, 2013
Going concern opinion is accepted by a company represents the condition and events which arises auditor’s hesitation of the company’s going concern. Going concern audit opinion used as early warning to the user of financial statements in order to prevent
Eko Budi Santoso, Ivan Yudhistira Wiyono
doaj   +1 more source

GOING CONCERN AUDIT OPINION: THE ROLE OF AUDIT DELAY, OPINION SHOPPING, FINANCIAL DISTRESS, LEVERAGE AND SIZE OF COMPANY

open access: yesJurnal Akuntansi, 2021
This Research examines the role of audit delay, opinion shopping, financial distress, leverage, and company size on Going concern (GC) audit opinion. This research is classified as the causality research method.
Efrizal Syofyan, Kesi Okta Vianti
doaj   +1 more source

The Influence of Company Growth, Profitability, Leverage, Financial Condition, and Previous Years’ Audit Opinions on Going Concern Audit Opinion (Empirical Study of the Real Estate and Property Industry Listed on the Indonesian Stock Exchange for the 2019-2021 Period)

open access: yesRiset Akuntansi dan Keuangan Indonesia, 2023
A going concern audit opinion is an audit opinion given on an entity’s financial statements when its conditions differ from the assumption of business continuity.
Yuli Tri Cahyono   +3 more
doaj   +1 more source

Water Permeates and Plasticizes Amorphous Carbon Dots: Unraveling the Inner Accessibility of the Nanoparticles by Glass Transition Studies

open access: yesAdvanced Materials, EarlyView.
The water permeability of amorphous carbon dots (CDs) is demonstrated by investigating their plasticization. Novel polyamide‐based and amorphous nanoparticles are synthesized by controlling their inner packing density. Water plasticization is evidenced by the decrease of the CDs glass transition temperature with increasing the hydration degree.
Elisa Sturabotti   +8 more
wiley   +1 more source

Wine Tourism as a Catalyst for Sustainable Performance: The Mediating Role of Corporate Legitimacy and Green Innovation

open access: yesAgribusiness, EarlyView.
ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó   +3 more
wiley   +1 more source

Autonomous AI‐Driven Design for Skin Product Formulations

open access: yesAdvanced Intelligent Discovery, EarlyView.
This review presents a comprehensive closed‐loop framework for autonomous skin product formulation design. By integrating artificial intelligence‐driven experiment selection with automated multi‐tiered assays, the approach shifts development from trial‐and‐error to intelligent optimisation.
Yu Zhang   +5 more
wiley   +1 more source

Large Language Model‐Based Chatbots in Higher Education

open access: yesAdvanced Intelligent Systems, Volume 7, Issue 3, March 2025.
The use of large language models (LLMs) in higher education can facilitate personalized learning experiences, advance asynchronized learning, and support instructors, students, and researchers across diverse fields. The development of regulations and guidelines that address ethical and legal issues is essential to ensure safe and responsible adaptation
Defne Yigci   +4 more
wiley   +1 more source

FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PENERIMAAN OPINI GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG MENGALAMI FINANCIAL DISTRESS

open access: yesSAR (Soedirman Accounting Review): Journal of Accounting and Business, 2019
Going concern audit opinion is an audit opinion issued by the auditor to ascertain whether the company can maintain its survival or not. The survival of a business entity is influenced by internal constraints, namely constraints within the company itself
Ida Ayu Budhananda Munidewi   +1 more
doaj   +1 more source

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