Pengaruh Audit Tenure Dan Reputasi Kap Terhadap Penerbitan Opini Going Concern (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2009-2011) [PDF]
, 2013 The purpose of this study is to examine the impact audit tenure and audit firm reputation on issued going concern while mandatory audit firm is going. Many factor can affect going concern opinion both positively and negatively.
Rohman, A. (Abdul), THJ, S. (Stevanus)
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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
doaj +1 more source
BLACK BOX OF GOING CONCERN AUDIT OPINION
, 2023 Abstract Purpose - The issue of business continuity audit opinion in Indonesia occurred from 1995 until now. A going concern audit opinion is issued when the auditor has doubts about the financial condition of a company that could indicate bankruptcy. This study aims to determine the factors that influence the going-concern auditor's opinion.
PENTA WIDYARTATI +1 more
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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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FINANCIAL PERFORMANCE AND GOING CONCERN OPINION
JURNAL AKUNTANSI DAN AUDITINGThe decline in business activities due to the COVID-19 pandemic worsened the company's financial condition and allowed the company to obtain a going concern opinion (GCO). The company obtains GCO when there is a risk that threatens business continuity.
Eldiana Yanuar Anisa Putri +1 more
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Pengaruh Audit Lag, Rasio Leverage, Rasio Arus Kas, Opini Audit Tahun Sebelumnya dan Financial Distress terhadap Penerimaan Opini Going Concern (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2009-2012) [PDF]
, 2014 This study aims to analyze and provide empirical evidence of the influence of audit lag, leverage ratio, operating cash flow, audit opinion prior, and investment to the acceptance of going concern opinion by auditor.
Ibrahim, S. P. (Safira) +1 more
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DO COMPANY FUNDAMENTALS AFFECT GOING CONCERN AUDIT OPINION?
Riset, 2023 Essential information from the company indicates potential and existing investors in investing their funds. Through these indicators, shareholders can analyze the company's sustainability in the future so that this information can be used in investments. However, companies are only sometimes at their best.
Estralita Trisnawati +3 more
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Riset Akuntansi dan Keuangan Indonesia, 2018 This research aims to analyze the influence of opinion shopping, corporate growth, liquidity, the proportion of independent commissioners and audit committee on acceptance of going concern audit opinion.
Hafid Byusi, Fatchan Achyani
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FAKTOR - FAKTOR YANG MEMPENGARUHI AUDITOR DALAM MEMBERIKAN OPINI GOING CONCERN (Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2004-2009) [PDF]
, 2011 This study aims to analyze and provide empirical evidence of the influence of auditor reputation, auditor client tenure, disclosure, company size and audit opinion prior to the granting by the auditor's going concern opinion.
LAKSITO, Herry +1 more
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ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI PEMBERIAN OPINI GOING CONCERN OLEH AUDITOR PADA AUDITEE [PDF]
, 2013 This study aims to analyze and provide empirical evidence of the influence of litigation, audit client tenure, auditor reputation,disclosure, company size, audit opinion prior and audit lag to the granting of going concern opinion by the auditor ...
CAHYONOWATI, Nur, MUTHAHIROH, Muthahiroh
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