Akuntansi dan Teknologi InformasiPurpose – To empirically test the effect of profitability and leverage on going concern audit opinion and the ability of financial distress as a moderating variable is the purpose of this study.
Heidy Paramitha Devi +3 more
doaj +1 more source
Analisis Faktor – Faktor yang Mempengaruhi Pemberian Opini Going Concern pada Perusahaan Manufaktur yang Mengalami Financial Distress (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011 – 2014) [PDF]
, 2018 Going Concern opinion is opinion that been given by the auditor for companies that can’t work his activities properly for a full year period company. This research determine for test the effect of the Size of Company, Debt to Equity Ratio, Independencies
, Dra. Nursiam, M.H., Ak., CA +1 more
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Strategic Actions and Going-Concern Audit Opinions
, 2006 In this paper we examine the association between various types of strategic management actions by distressed companies and the likelihood that they receive a going-concern audit opinion. Prior going-concern studies that focus on the impact of non-financial information investigate particular operating turnaround initiatives, such as cost reduction ...
Bruynseels, Liesbeth, Willekens, Marleen
openaire +1 more source
Analisis Pengaruh Debt Default, Kualitas Audit dan Opini Audit Tahun Sebelumnya Terhadap Penerimaan Opini Audit Going Concern (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2012-2014) [PDF]
, 2016 This research aims to test the influence of debt default , the quality of auditing and auditing opinion year earlier on revenue audit opinion going concern .
, Fauzan, SE, M.Si +1 more
core
PENGARUH MANAJEMEN LABA, KUALITAS AUDITOR, DAN DEBT DEFAULT TERHADAP PENERIMAAN OPINI GOING CONCERN [PDF]
, 2016 In this globalization era, adequate information is needed in taking strategic decisions. In the financial world, adequate information contained in the financial statements.
HADIPRAJITNO , P Basuki +1 more
core
Determinan Asumsi Going Concern [PDF]
, 2017 Going concern assumption is important issue because this audit assumption can affect users to their decision making. This study aimed to predict the influence of auditor aspects and internal aspects of the company on the going concern assumption. Aspects
Ningrum Pramudiati, Prodi Akuntansi, UPY
core
Determinants of Going Concern Audit Opinion
Proceedings of the International Conference on Banking, Accounting, Management, and Economics (ICOBAME 2018), 2019 Julindo Akhbal Fajar +3 more
openaire +1 more source
Jurnal Ilmiah Akuntansi dan Bisnis, 2012 Audit report with modification of going concern indicates that in auditor’s opinion there is a risk that auditee could not survive. This going concern modification is not expected by companies because it would decrease public trust on the company’s image.
NI PUTU MERIANI, KOMANG AYU KRISNADEWI
doaj
Analisis Mekanisme Corporate Governance Pada Pemberian Opini Audit Dengan Penjelasan Going Concern [PDF]
, 2012 This research aim to know influence from corporate governance mechanism to audit opinion withgoing concern explanatory. The population research was the listed companies running inProcessing/Manufacturing Sector.
Ardianingsih, A. (Arum)
core
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
doaj