Results 1 to 10 of about 45,323 (118)
The analysis of influencing factors on the going concern audit opinion – a study in manufacturing firms in Indonesia [PDF]
AJAR (Asian Journal of Accounting Research), 2021 Purpose - It is argued that the going concern opinion is issued if auditors have a doubt about financial condition of a company. Provision of the going concern audit opinion may worsen the company in terms of gaining public trust and may even indicate ...
Thomas Averio
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The Effect of Audit Quality, Financial Condition and Earnings Management on the Going Concern Audit Opinion with Corporate Mechanism as a Moderating Variable [PDF]
Облік і фінанси, 2022 Going concern is an accounting term used to describe a business that is expected to operate for the foreseeable future or at least the next 12 months.
Yunus Anugerah Hulu +2 more
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The Effect of Using Machine Learning Algorithms Alternatives on the Prediction Accuracy of Going Concern Opinion [PDF]
المجلة 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
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Jurnal Akuntansi Kontemporer, 2013 Going concern audit opinion is an opinion issued by the auditor because the auditor's doubt over the going concern of an entity. Auditor considers several factors that affect the issuance of going concern audit opinion. This research aims to examine the
Christian Sutedja
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Investor Sentiment and Auditor's Going Concern Opinion: Examining the Accuracy of the Auditor's Opinion and Market Reaction to It [PDF]
پژوهشهای تجربی حسابداریInvestor sentiment is effective on opportunistic managerial behavior in financial reporting. Therefore, sentiments can be expected to relate to external auditors’ risk assessment and opinion. The current research studies the relationship between investor
Manizheh Ramsheh +2 more
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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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Jurnal Dinamika Akuntansi, 2010 Penelitian tentang going concern ditujukan untuk menguji secara empiris dampak kondisi keuangan corporate, perkembangan corporate dan opini audit tahun lalu terhadap opini audit going concern Data dikumpulkan dengan menggunakan content analysis dan ...
Badingatus Solikhah, Kiswanto -
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Faktor-faktor Yang Mempengaruhi Opini Audit Going Concern
Jurnal Akuntansi Indonesia, 2022 The purpose of this study was to analyze the factors that influence going concern audit opinion. The population in this study were all companies listed on the Indonesia Stock Exchange.
Edy Suprianto, Ramadhani Rizal Rinardi
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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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OPINION ANALYSIS GOING CONCERN THROUGH AUDITOR QUALITY AND AUDITOR EXPERIENCE
Jurnal 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
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