Results 31 to 40 of about 2,800,796 (292)

PENGARUH OPINION SHOPPING DAN PENGALAMAN AUDITORTERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN DALAM SISI PANDANG PERUSAHAAN AUDITAN

open access: yesJurnal Akuntansi, 2015
Perusahaan yang mendapatkan opini going concern dari auditor di sebabkan karena kondisi dan peristiwa yang menimbulkan keraguan akan kelangsungan hidup suatu perusahaan.
Febrian Kwarto
doaj   +1 more source

The Effect of Using Machine Learning Algorithms Alternatives on the Prediction Accuracy of Going Concern Opinion [PDF]

open access: yesالمجلة العلمية للدراسات والبحوث المالية والإدارية, 2023
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
doaj   +1 more source

Previous Audit Opinions, Leverage, and Company Size on Going Concern Audit Opinions

open access: yesWiga : 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.
openaire   +1 more source

OPINION ANALYSIS GOING CONCERN THROUGH AUDITOR QUALITY AND AUDITOR EXPERIENCE

open access: yesJurnal Ilmiah Bisnis dan Ekonomi Asia, 2018
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
doaj   +1 more source

Managerial Overconfidence And Going-Concern Modified Audit Opinion Decisions [PDF]

open access: yes, 2015
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
core   +1 more source

DETERMINAN OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan Real Estate dan Property yang Terdaftar di BEI Tahun 2013-2015)

open access: yesRiset Akuntansi dan Keuangan Indonesia, 2018
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
doaj   +1 more source

Effect of Financial Performance on Going Concern Audit Opinion

open access: yesInternational Journal of Research in Social Science and Humanities, 2022
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
openaire   +2 more sources

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

The Relationship Between Audit Firm Reputation and the Accuracy of Auditor’s Opinion Concerning Going Concern: The Moderating Role of Exchange Rate Floatation [PDF]

open access: yesمجلة الشروق للعلوم التجارية
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
doaj   +1 more source

Determinants of going concern audit opinion

open access: yesThe Contrarian : Finance, Accounting, and Business Research
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
openaire   +1 more source

Home - About - Disclaimer - Privacy