Audit on Going Concern in the Context of an Institutional Approach
Учёт. Анализ. Аудит, 2023 In the conditions of uncertainty, going concern auditing (GCA) or auditing of continuity of operations is an effective tool for preventing adverse effects and consequences of disruption of the stable functioning of the organization and at the same time a
L. S. Makhanko
doaj +1 more source
Analisis Faktor Keuangan dan Non Keuangan yang Mempengaruhi Penerimaan Opini Audit Going Concern [PDF]
, 2014 This study aims to analyze and provide empirical evidence of the influence of the condition, debt default, compaqny's growth, auditor client tenure, opinion shopping, audit lag, and disclosure on the probability of receiving going concern opinion ...
Haryanto, H. (Haryanto) +1 more
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Audit Opinion and Earnings Management: Uncertainty in Going-concern [PDF]
بررسیهای حسابداری و حسابرسی, 2014 This study investigates the relationship between earningsmanagement and audit opinions. Qualified audit opinions are dividedin two categories: 1. qualified because of uncertainty in going-concern,and 2. qualified because of other reasons.
Mohammad Moradi +2 more
doaj +1 more source
Keberlanjutan, 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
Faktor-faktor Non Keuangan yang Mempengaruhi Dikeluarkannya Opini Going Concern [PDF]
, 2013 This study aims to examine the influence of auditor reputation, audit tenure, disclosure and opinionshopping to the auditors going concern opinion. Hypothesis (1) auditor reputation positively effect onthe provision by the auditors going concern opinion.
Mutmainah, S. (Siti) +1 more
core +1 more source
DETERMINANTS OF ACCEPTANCE OF GOING CONCERN AUDIT OPINION ON MANUFACTURING COMPANIES IN INDONESIA
Accounting Profession Journal (APAJI), 2023 Many go public companies compete to maintain their business and gain stakeholders’ trust. The company has a responsibility to provide financial statements following Financial Accounting Standard.
Kenny Ardillah, Anindya Larassati
doaj +1 more source
Greater Reliance on Major Customers and Auditor Going Concern Opinions [PDF]
SSRN Electronic Journal, 2019 ABSTRACTIn this study, we predict and provide evidence that distressed firms that rely more heavily on major customers for sales have a comparatively higher incidence of receiving going‐concern opinions (GCOs). Moreover, we find that the effect of increased reliance on major customers is driven by firms that are more distressed.
Dhaliwal, D +3 more
openaire +2 more sources
Jurnal Ilmiah Akuntansi dan Bisnis, 2017 This study aims to examine the effect of the company’s financial condition, the audit quality and shopping opinion towards the acceptance of going concern audit opinion.
Syamsuri Rahim
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Faktor - Faktor Yang Mempengaruhi Penerimaan Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2012-2014 [PDF]
, 2016 This study aims to examine the influence of quality audit, previous year’s opinion of going concern, debt default, disclosure, auditor reputation,opinion shopping, and audit lag prior to the granting by the auditor's going concern opinion. Hypothesis (1)
, Fauzan, SE, M.Si, Prakoso, Deni Setiyo
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ANALISIS PENGARUH AUDIT TENURE, REPUTASI KAP, DISCLOSURE, UKURAN PERUSAHAAN DAN LIKUIDITAS TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahaan Manufaktur yang Listing di BEI tahun 2005 – 2010) [PDF]
, 2012 This study aims to examine the effect of audit tenure, accounting firm reputation, disclosure, company size and liquidity to the acceptance of going concern audit opinion.
RAHARDJA, Surya, SARI, Kumala
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