Results 21 to 30 of about 2,496,814 (253)
(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
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ANALISISKECENDERUNGAN PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR
Jurnal Akuntansi, 2015 Penelitian ini bertujuan untuk memprediksi pengaruh kualitas audit, kondisi keuangan perusahaan, pertumbuhan perusahaan, opini audit tahun sebelumnya, ukuran perusahaan, dan rasio debt-to-equity terhadap kecenderungan opini auditgoing concern.
Yunus Harjito
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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
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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
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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
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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
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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
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Managerial Overconfidence And Going-Concern Modified Audit Opinion Decisions [PDF]
, 2015 We examine how auditors perceive managerial overconfidence during audit reporting by testing the relationship between managerial overconfidence and the likelihood of issuing a first-time going-concern modified audit opinion to financially distressed ...
Lee, Jong Eun, Ji, Gayoung
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Jurnal Akuntansi Indonesia, 2014 This research aimed to show empirical proves about the effect of financial distress and audit client tenure to an acceptance of going concern audit opinion.
Dhama Lisan Shidqi, Sutapa Sutapa
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An analysis of determinants of going concern audit opinion: Evidence from Spain stock exchange
Intangible Capital, 2016 Purpose: The main objective of this article is to go in-depth into the relationship between going concern audit opinion and certain characteristics of the company and auditor, including financial decline. Design/methodology/approach: A Logit analysis was
Jose Luis Gallizo, Ramon Saladrigues
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