Determinants of going-concern audit opinion
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi, 2023 Abstract: This study was conducted in order to determine the impact of audit quality, total asset turnover, company size, growth opportunity, DER, DAR, and previous year's audit opinion on audit opinion regarding business continuity in food and beverage subsector companies located on the IDX in the period 2020 to 2022.
Neni Meidawati Didied +1 more
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PENGARUH OPINION SHOPPING DAN PENGALAMAN AUDITORTERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN DALAM SISI PANDANG PERUSAHAAN AUDITAN [PDF]
Jurnal 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
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ANALISISKECENDERUNGAN PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR [PDF]
Jurnal Akuntansi, 2015 Penelitian ini bertujuan untuk memprediksi pengaruh kualitas audit, kondisi keuangan perusahaan, pertumbuhan perusahaan, opini audit tahun sebelumnya, ukuran perusahaan, dan rasio debt-to-equity terhadap kecenderungan opini auditgoing concern.
Yunus Harjito
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Determinan Penerimaan Opini Audit Going Concern pada Perusahaan Property dan Real Estate [PDF]
Jurnal Kajian Akuntansi, 2017 The purposes of this research are to examine the influence of tenure audit, opinion shopping and auditor reputation on acceptance of going concern audit opinion. This research was done to the sub sectors and property company in 2013-2015.
Sisca Yuridiska Sari +1 more
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FINANCIAL PERFORMANCE AND GOING CONCERN OPINION
JURNAL AKUNTANSI DAN AUDITINGThe decline in business activities due to the COVID-19 pandemic worsened the company's financial condition and allowed the company to obtain a going concern opinion (GCO). The company obtains GCO when there is a risk that threatens business continuity.
Eldiana Yanuar Anisa Putri +1 more
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Going-Concern Opinions and Corporate Governance
SSRN Electronic Journal, 2018 This paper looks into the issuance of auditor’s going-concern opinions and investigates how it triggers subsequent changes in corporate governance, specifically, the corporate control, executive compensation and management turnover. Using a difference-in-difference approach with the exogenous shock of Auditing Standard No. 5 (AS5) in 2007, we find that
Ning Ren, Yun Zhu
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ANALISIS PENGARUH KUALITAS AUDIT, DEBT DEFAULT DAN OPINION SHOPPING TERHADAP PENERIMAAN OPINI GOING CONCERN [PDF]
Jurnal Akuntansi dan Keuangan Indonesia, 2011 Responsibilities of auditors currently do not only focus on assessing the fairness of financial statements and detecting fraud, but also assess the company's ability to maintain its survival.
Mirna Dyah Praptitorini, Indira Januarti
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Audit quality and sentiment biases in going-concern opinions [PDF]
Revista Contabilidade & FinançasThis research analyzed whether audit quality reduces sentiment biases existing in an auditor's opinion. Considering that measures based on data from opinion surveys have limitations regarding interpretation, and that aggregate measures using market data ...
Carlos André Marinho Vieira +1 more
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Going Concern Audit Opinion and Market's Reaction [PDF]
International Journal of Academic Research in Accounting, Finance and Management Sciences, 2023 Mohammad Abdullah Fayad Altawalbeh +1 more
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Pengaruh Finacial Distress, Disclosure, dan Opini Audit Tahun Sebelumnya Terhadap Opini Audit Going Concern (Studi Kasus Pada Perushaan Manufaktur Sektor Aneka Industri dan Industri Barang Konsumsi di Bursa Efek Indonesia Periode 2011-2013) [PDF]
Profita, 2017 This study is aimed to analyze the effect of financial distress, disclosure and audit opinion of the previous year towards audit opinion going concern.
Puji Lestari, Budi Prayogi
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