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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
openaire   +1 more source

Going Concern Audit Opinion on Manufacturing Companies in Indonesia

Jurnal Akuntansi Keuangan dan Bisnis, 2021
Going concern is important issue to be addressed since it determine how the business will survive. This study is entitled "Going Concern Audit Opinion on Manufacturing Companies in Indonesia. Secondary data in this study are audited financial reports and annual financial reports of manufacturing companies listed on the IDX for the 2013-2017 period. The
Meilda Wiguna, null Hardi, Eka Hariyani
openaire   +1 more source

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

Agribusiness, 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, Eduardo Sánchez‐García, Bartolomé Marco‐Lajara, Luis A. Millán‐Tudela   +3 more
wiley   +1 more source

Sustainability Strategies in the Cocoa‐Chocolate Value Chain: An Analysis Using Stakeholder Theory, Global Value Chain Theory, and Resource Dependence Theory

Agribusiness, EarlyView.
ABSTRACT The cocoa‐chocolate value chain faces significant environmental and social challenges, driving firms to adopt sustainability strategies ranging from individual practices to third‐party certifications. This study investigates the factors associated with these strategies by analyzing 304 cocoa‐chocolate companies using firm‐level data from the ...
Stella Marschner, Luigi Orsi, Alessandro Olper, Stefanella Stranieri   +3 more
wiley   +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)

Riset 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, Benny Tjahjono, Mahameru Rosy Rochmatullah, Kusuma Wijayanto   +3 more
doaj   +1 more source

Pengaruh Audit Lag, Rasio Leverage, Rasio Arus Kas, Opini Audit Tahun Sebelumnya dan Financial Distress terhadap Penerimaan Opini Going Concern (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2009-2012) [PDF]

, 2014
This study aims to analyze and provide empirical evidence of the influence of audit lag, leverage ratio, operating cash flow, audit opinion prior, and investment to the acceptance of going concern opinion by auditor.
Ibrahim, S. P. (Safira), Rahardja, R. (Rahardja)   +1 more
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Large Language Model‐Based Chatbots in Higher Education

Advanced 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, Merve Eryilmaz, Ail K. Yetisen, Savas Tasoglu, Aydogan Ozcan   +4 more
wiley   +1 more source

Effect of Financial Distress on Going Concern Audit Opinion

Formosa Journal of Science and Technology, 2023
This study aims to determine the effect of financial distress and the previous year's audit opinion on going concern audit opinion. The analysis technique used is the modified Altman method and logistic regression analysis with the help of SPSS version 22.
Bellinda Cindy Audry, Dyah Mieta Setyawati   +1 more
openaire   +1 more source

Roadmap on Artificial Intelligence‐Augmented Additive Manufacturing

Advanced Intelligent Systems, EarlyView.
This Roadmap outlines the transformative role of artificial intelligence‐augmented additive manufacturing, highlighting advances in design, monitoring, and product development. By integrating tools such as generative design, computer vision, digital twins, and closed‐loop control, it presents pathways toward smart, scalable, and autonomous additive ...
Ali Zolfagharian, Liuchao Jin, Qi Ge, Wei‐Hsin Liao, Andrés Díaz Lantada, Francisco Franco Martínez, Tianyu Zhang, Tao Liu, Charlie C. L. Wang, Mohammad Hossein Mosallanejad, Reza Ghanavati, Abdollah Saboori, Alejandro De Blas De Miguel, William Solórzano‐Requejo, Yi Cai, Xiangyang Dong, Huangyi Qu, Najmeh Samadiani, Guangyan Huang, Austin Downey, Yanzhou Fu, Lang Yuan, Tsz‐Kwan (Glory) Lee, Arbind Agrahari Baniya, Eisha Waseem, Abdul Rahman Sani, Abbas Z. Kouzani, Yijia Wu, Markus P. Nemitz, Masoud Shirzad, Dageon Oh, Seung Yun Nam, Amedeo Franco Bonatti, Irene Chiesa, Gabriele Maria Fortunato, Giovanni Vozzi, Carmelo De Maria, Mahdi Bodaghi   +37 more
wiley   +1 more source

ANALISIS PENGARUH AUDIT TENURE, REPUTASI KAP, DISCLOSURE, UKURAN PERUSAHAAN DAN LIKUIDITAS TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahaan Manufaktur yang Listing di BEI tahun 2005 – 2010) [PDF]

, 2012
This study aims to examine the effect of audit tenure, accounting firm reputation, disclosure, company size and liquidity to the acceptance of going concern audit opinion.
RAHARDJA, Surya, SARI, Kumala
core