Results 11 to 20 of about 2,496,814 (253)

Financial and Non Financial Factors on Going-Concern Opinion [PDF]

open access: yesJournal 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
doaj   +3 more sources

Pengaruh financial distress, opinion shopping, prior opinion, dan audit tenure terhadap opini audit going concern [PDF]

open access: yesAkuntansi dan Teknologi Informasi
Purpose – 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
doaj   +2 more sources

Going Concern Audit Opinion on Manufacturing Companies in Indonesia [PDF]

open access: yes, 2021
Going concern is important issue to be addressed since it determine how the business will survive. This study is entitled "Going Concern Audit Opinion on Manufacturing Companies in Indonesia. Secondary data in this study are audited financial reports and
Hardi, H. (Hardi)   +2 more
core   +2 more sources

Determinants of going-concern audit opinion [PDF]

open access: yes, 2023
This research aims to analyze the influence of financial and non-financial factors on going-concern audit opinion. The variables analyzed in this study were profitability, liquidity, leverage, KAP reputation, previous year’s audit, and audit lag.
Dwitama, Difa Sukma   +1 more
core   +1 more source

The auditor's opinion on the going concern and corporate bankruptcy by the moderating role of conservatism in companies listed on the Tehran Stock Exchange

open access: yesحسابداری و شفافیت مالی, 2023
Purpose: The purpose of this study is to assess the going concern opinion and bankruptcy by the moderating role of accounting conservatism in companies listed on the Tehran Stock Exchange. Methodology: For this purpose, 137 companies listed on the Tehran
Shekoufeh Nekoueizadeh
doaj  

Determinan Penerimaan Opini Audit Going Concern pada Perusahaan Property dan Real Estate

open access: yesJurnal 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
doaj   +1 more source

Influence of Profitability, Solvability, and Company Growth on Going Concern Audit Opinions

open access: yesJurnal AKSI (Akuntansi dan Sistem Informasi), 2020
This study aims to determine the effect of profitability, solvency and company growth on going concern audit opinion. The object of this research is mining companies listed on the Indonesia Stock Exchange in 2016 - 2018.
Endah Satriani, Yulis Diana Alfia
doaj   +1 more source

Effect of Financial Distress, Liquidity, and Leverage on the Audit Opinion Going Concern on Companies Listed on IDXESGL During the Pandemic Period (2019-2021)

open access: yesInternational Journal of Business, Economics, and Social Development, 2023
The Covid-19 pandemic has caused many companies to have significant losses that affect their going concern and opinions from auditors about it, such as the case of KAP Satrio Bing, Eny (SBE) and partners, affiliated Deloitte Indonesia for not providing a
Irma Suryani   +2 more
doaj   +1 more source

The Influence of Previous Year's Audit Opinions, Auditor Reputation, Company Growth, and Profitability on Going Concern Audit Opinions

open access: yesJurnal Akuntansi Indonesia, 2022
The purpose of this research is to determine how previous audit opinion, auditor reputation, company growth, and profitability affect going concern audit opinion.
Niken Lestari Putri   +3 more
doaj   +1 more source

Pengaruh Kondisi Keuangan, Audit Tenure, dan Ukuran KAP terhadap Opini Audit Going Concern pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2012-2016

open access: yesJurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship, 2018
Going concern audit opinion is the survival of a company. A company that is considered unable to maintain its survival will receive going concern audit opinion. This opinion is bad news for users of financial statements (Astuti and Darsono, 2012).
Maria Dini Yanuariska   +1 more
doaj   +1 more source

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