Results 41 to 50 of about 2,892,155 (294)
The Relationship Between Audit Firm Reputation and the Accuracy of Auditor’s Opinion Concerning Going Concern: The Moderating Role of Exchange Rate Floatation [PDF]
مجلة الشروق للعلوم التجاريةThis 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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The role of auditor opinion in moderating the effect of financial distress on auditor switching in the infrastructure, utility, and transportation sub-sectors [PDF]
The Indonesian Accounting Review, 2020 The purpose of this study is to analyze the effect of company growth and financial distress on auditor switching with going concern audit opinion as a moderating variable. This study used secondary data obtained from Indonesia Stock Exchange.
Dedi Heru Prihandoko, Supriyati
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Determinants of going concern audit opinion
The Contrarian : Finance, Accounting, and Business ResearchThis 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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Keberlanjutan, 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
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Opinion Shopping to Avoid a Going Concern Audit Opinion and Subsequent Audit Quality
Auditing: A Journal of Practice & Theory, 2018 SUMMARY Despite regulatory concerns over opinion shopping (OS) behavior, there exists little systematic evidence on the prevalence and consequences of OS to avoid a going concern opinion (GCO). Using Lennox's (2000) framework to identify OS, we find that distressed firms successfully engage in OS to avoid a GCO.
Heesun Chung +3 more
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The Influence of Audit Standard Compliance and Going Concern on Audit Opinions
Eduvest - Journal of Universal StudiesThe aim of this research is to examine the effects of following auditing standards and going concern criteria on audit views in consumer non-cyclical companies listed on the Indonesia Stock Exchange for the years 2021–2023. 327 businesses' secondary data is used in this quantitative research.
Farra Ayu Bestari, Herman Ruslim
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Pengaruh Opinion Shopping dan Opini Audit Tahun Sebelumnya Terhadap Penerimaan Opini Audit Going Concern dengan Debt Default sebagai Variabel Moderating [PDF]
, 2021 Hasil penelitian ini menggunakan analisis regresi logistik menunjukkan bahwa opinion shopping, tidak berpengaruh positif terhadap penerimaan opini audit going concern sedangkan opini audit tahun sebelumnya berpengaruh positif dan signifikan terhadap ...
Kalsum, Ummu
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Akrual: 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
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Jurnal 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
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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 +1 more
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