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Jurnal 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
(Non)Going Concern vs. Gain or Loss and Influence on Audit Opinion [PDF]
Audit Financiar, 2023 In today's unstable environment, one of the overarching principles for financial reporting of major importance to users of financial statements is going concern.
Maria GROSU +2 more
doaj +1 more source
Jurnal Akuntansi Kontemporer, 2020 Going concern audit opinion is an audit opinion which is issued by independent auditor when auditor finds doubts about compa-ny’s business continuity. The issuance of going concern audit opinion will make managerial tend to change its audit firm volun ...
Theresia Monica Joviana +2 more
doaj +1 more source
Turnaround Initiatives and Going Concern Opinion
Journal of Applied Business, Taxation and Economics Research, 2021 The main purpose of this study is to examine the role of Statement on Auditing Standards (PSA) No. 30 which requires an independent auditor to evaluate management actions to overcome the financial distress of the company to reduce the possibility of going concern opinion acceptance.
openaire +2 more sources
Going Concern Audit of Manufacturing Companies: A Study Before and During the Covid-19 Pandemic
Khazanah Sosial, 2023 This study aims to determine the effect of Profitability, Leverage and Company Growth on the receipt of going concern audit opinions before and during the Covid-19 pandemic. Research using exploratory study with the type of data used is quantitative data.
Muhammad Fadila Laitupa +2 more
doaj +1 more source
Akrual: Jurnal Akuntansi, 2013 Going concern opinion is accepted by a company represents the condition and events which arises auditor’s hesitation of the company’s going concern. Going concern audit opinion used as early warning to the user of financial statements in order to prevent
Eko Budi Santoso, Ivan Yudhistira Wiyono
doaj +1 more source
FACTORS AFFECTING THE FINANCIAL AND NON-FINANCIAL RATIOS ON GOING-CONCERN AUDIT OPINION
Assets: Jurnal Akuntansi dan Pendidikan, 2021 This study aims to determine the factors affecting the financial and non-financial ratios' ongoing concern audit opinion. Data were obtained from 31 property and real estate sub-sector companies listed on the Indonesia Stock Exchange (IDX) from 2014-2017,
Icuk Rangga Bawono +2 more
doaj +1 more source
Binus Business Review, 2013 This study aims to analyze the effect of auditor switching and audit quality on going concern audit opinion in listed manufacturing companies of the Indonesia Stock Exchange (BEI) in the year 2006 to 2008.
Arlen Djunaidi, Gatot Soepriyanto
doaj +1 more source
Determinant Analysis of Going Concern Audit Opinion
Kontigensi : Jurnal Ilmiah Manajemen, 2023 This study aims to examine and analyze the determinants of going concern audit opinion (an empirical study of consumer good industry sub-sector manufacturing companies on the IDX in 2017-2021). The population in this study is that there are 37 Consumer Good Industry Companies listed on the Indonesia Stock Exchange issued financial reports for 2017-2021.
openaire +1 more source
Analisis Faktor Faktor yang Berpengaruh terhadap Penerimaan Opini Audit Going Concern [PDF]
, 2015 This study aims to analyze and provide empirical evidence of debt default, opinion shopping, audit opinion the previous year, and disclosure on the probability of receiving going concern opinion.
Fernando, R. (Rudy) +1 more
core +3 more sources