Results 31 to 40 of about 45,743 (118)

Pengaruh struktur modal, likuiditas, profitabilitas, dan solvabilitas terhadap going concern audit opinion

open access: yesKeberlanjutan, 2021
The purpose of this study is to determine the effect of capital structure, liquidity, profitability, and solvency ongoing concern audit opinion on various industrial sectors on the IDX for the 2015-2019 period.
Stefani Zamili   +2 more
doaj   +1 more source

The Relationship Between Audit Firm Reputation and the Accuracy of Auditor’s Opinion Concerning Going Concern: The Moderating Role of Exchange Rate Floatation [PDF]

open access: yesمجلة الشروق للعلوم التجارية
This research aims to study and test the relationship between audit firm reputation and auditor’s going concern opinion accuracy, and the extent to which this relationship is affected by adding a macroeconomic variable which is exchange rate floatation ...
روان شريف محمد نصر
doaj   +1 more source

Predicting a Going-Concern Auditor’s Opinion: ANN Approach [PDF]

open access: yesمجلة الشروق للعلوم التجارية
The objective of this research is to Employ neural network techniques that can screenout the most important variables when predicting GCOs. These factors include financial and non-financial variables related to both auditor and auditee.Design/methodology:
Mahmoud Abdel-Wahab Mostafa   +3 more
doaj   +1 more source

PENGARUH KUALITAS AUDIT, OPINION SHOPPING, DEBTDEFAULT PERTUMBUHAN PERUSAHAAN DAN KONDISI KEUANGAN PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDITGOING CONCERN

open access: yesJournal of Accounting and Investment, 2016
This research have a purpose to test the effect of Audit Quality, opinion shopping, debt default, company growth and company financial condition to going concern audit opinion acceptance.
Siti Istiana
doaj  

FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PENERIMAAN OPINI GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG MENGALAMI FINANCIAL DISTRESS

open access: yesSAR (Soedirman Accounting Review): Journal of Accounting and Business, 2019
Going concern audit opinion is an audit opinion issued by the auditor to ascertain whether the company can maintain its survival or not. The survival of a business entity is influenced by internal constraints, namely constraints within the company itself
Ida Ayu Budhananda Munidewi   +1 more
doaj   +1 more source

Analisis Faktor-Faktor yang Mempengaruhi Kecenderungan Penerimaan Opini Audit Going Concern

open access: yesJurnal Akuntansi dan Auditing Indonesia, 2009
This study provides the investigation over the acceptance of `going concern` audit opinion which can be performed by observing the company’s internal condition such as the audit quality, company’s financial condition, audit opinion prior year, company’s ...
Arga Fajar Santosa   +1 more
doaj  

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

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   +1 more source

OPINI AUDIT GOING CONCERN SERTA FAKTOR-FAKTOR YANG MEMPENGARUHI

open access: yesAccounting Profession Journal (APAJI), 2020
Going concern audit opinion is the opinion of the auditor about whether an audited company can maintain its going concern or survival at least in the next one year.
Ni Nyoman Tulia, I Ketut Sunarwijaya, I Nyoman Kusuma Adnyana Mahaputra
doaj  

Financial and Non Financial Factors on Going-Concern Opinion

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   +1 more source

Going concern audit reporting in Bosnia and Herzegovina

open access: yesEkonomski Vjesnik
Purpose: This paper deals with going concern audit reporting in Bosnia and Herzegovina. The research objectives are to determine whether, in conditions of increased economic uncertainty, auditors issue this type of audit report more frequently, whether ...
Amira Pobrić
doaj   +1 more source

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