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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
doaj +4 more sources
Financial and Non Financial Factors on Going-Concern Opinion
Journal the Winners, 2012 Company's ability to survive is a fundamental uncertainty faced in the preparation and auditing financial statements. Provision of going-concern opinion on these financial statements the company is still being debated.
Junaidi Junaidi +2 more
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Akuntansi dan Teknologi InformasiPurpose – This research aims to investigate the effect of financial distress, opinion shopping, prior opinion, and audit tenure on a going-concern audit opinion.
Elisabeth Sry Rahayu Sitindaon +1 more
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KeberlanjutanThis study examines the effect of a public accounting firm's reputation and the previous year's audit opinion on going concern audit opinion. We use Indonesian property and real estate sector companies as the research sample.
Dhiya Ulhaq Taufiqurrahman +1 more
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The International Journal of Science and Society, 2023 The purpose of this study is to analyze the effect of audit opinion, financial distress, company growth, and going concern opinion on auditor switching in companies listed on the IDX.
L. D. Tampubolon
semanticscholar +1 more source
Borobudur Accounting Review, 2021 Users of financial report need information as a basic for them to making decisions. Going concern audit opinion is a form of audit opinion that is given when there is great doubt about the entity's ability to maintain its survival within a reasonable ...
Monita Hanif Prasetyo +2 more
semanticscholar +1 more source
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 Financial Distress, Company Size, and Audit Quality on the Going Concern Opinion
Kinerja, 2021 Since 2020, the Covid-19 pandemic has affected the Indonesian economy and the company's going concern. Therefore, the purpose of this study is to examine the factors that influence an auditor to issue a going concern opinion about a company, particularly
Santy Setiawan +3 more
semanticscholar +1 more source
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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, 2021 This research aims to examine and determine the impact of financial distress, firm growth, and opinion on previous year to firms‘going concern. The study was carried on service companies that are listed on Indonesia Stock Exchange during 2015-2017.
Grace T. Pontoh Marina Lauren Amiruddin
semanticscholar +1 more source