Results 11 to 20 of about 1,133,033 (348)
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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Going-concern Opinions in Failing Companies: Auditor Dependence and Opinion Shopping
SSRN Electronic Journal, 2000 Contrary to public expectations, companies usually receive clean audit opinions shortly prior to failure. This study examines whether audit reports in failing companies are affected by auditor dependence or opinion shopping. I find audit fees, auditor size, auditor-client tenures and dominant directors are not significantly associated with going ...
Clive S. Lennox
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Factors influencing audit opinion going concern
Journal of Accounting and Finance Management, 2023 This study was conducted to investigate the impact of company size, audit tenure, financial distress, and audit quality on going concern audit opinions on all sectors of companies listed on the Indonesia Stock Exchange (IDX), except the financial sector in 2019–2021.
null Ahmad Faishal Hanif +2 more
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Going Concern Audit Opinion in Agricultural Sector
Proceedings of the 1st International Conference on Accounting, Management and Entrepreneurship (ICAMER 2019), 2020 Laras Pratiwi, Intan Widya Rahayu
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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.
Christian Sutedja
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Factors Influencing Auditors' Going Concern Opinion
The International Journal of Accounting and Business Society, 2022 Purpose — This research aims to analyze the effect of profitability, liquidity, and firm size on audit opinion concerning manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2019. Design/methodology/approach—The research methodology used is a quantitative method using panel data, which is a combination of cross-section and time ...
Rumanintya Putri +3 more
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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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PENGARUH PROFITABILITAS, LIKUIDITAS DAN PERTUMBUHAN PERUSAHAAN TERHADAP OPINI GOING CONCERN (Studi pada Perusahaan Real Estate yang Terdaftar di Bursa Efek Indonesia pada tahun 2022) [PDF]
, 2023 This research aims to prove the influence of profitability, liquidity and company growth on going concern opinion. The objects taken from this research are Real Estate companies listed on the Indonesia Stock Exchange in 2022.
Muniroh, Riq'Atul
core
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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