Results 41 to 50 of about 218,338 (329)
International journal of research and review, 2023 This study aims to determine whether debt default, audit lag, profitability, and financial distress affect going concern audit opinion. In addition, this study also aims to determine whether firm size can moderate the effect of debt default, audit lag ...
Hanifah Hasna Ritonga, E. -, Y. Absah
semanticscholar +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
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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Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan, 2023 Penelitian ini dilakukan bertujuan untuk menganalisis pengaruh financial distress, opinion shopping, debt default, dan komite audit terhadap opini audit going concern. Populasi dalam penelitian ini yaitu 85 perusahaan sektor property dan real estate yang
Ravinda Fajrillah, I. Lestari
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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
doaj +1 more source
International Journal of Social Science and Business, 2023 Going Concern Audit Opinion is an opinion given by the auditor regarding the company's ability to continue operating for a reasonable period of time. In this context, the study aims to analyze the effect of Public Accounting Firm Reputation and Previous ...
R. Wedi +6 more
semanticscholar +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
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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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Factors Influencing Auditors' Going Concern Opinion
The International Journal of Accounting and Business Society, 2022 Purpose — This research aims to analyze the effect of profitability, liquidity, and firm size on audit opinion concerning manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2019. Design/methodology/approach—The research methodology used is a quantitative method using panel data, which is a combination of cross-section and time ...
Rumanintya Putri +3 more
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Journal of social research, 2023 This study investigates the factors influencing the acceptance of going concern audit opinions, focusing on leverage, debt default, company size, and the preceding year's audit opinion.
Aldhanarisha Aldhanarisha +1 more
semanticscholar +1 more source