Results 41 to 50 of about 45,743 (118)

The auditor's reputation, the previous year's audit opinion, and the going concern audit opinion: The moderating role of financial distress

Keberlanjutan
This study examines the effect of a public accounting firm's reputation and the previous year's audit opinion on going concern audit opinion. We use Indonesian property and real estate sector companies as the research sample.
Dhiya Ulhaq Taufiqurrahman, Suripto Suripto   +1 more
doaj  

PENGARUH PENERBITAN OPINI GOING CONCERN PADA PERGANTIAN AUDITOR PADA PERUSAHAAN YANG TERDAFTAR PADA BURSA EFEK INDONESIA

Jurnal Dinamika Akuntansi, 2015
Tujuan penelitian ini adalah untuk membuktikan secara empiris pengaruh opini going concern pada pergantian auditor, kemampuan ketepatwaktuan pelaporan keuangan dan komite audit memoderasi pengaruh opini going concern pada pergantian auditor, dan pengaruh
Made Wahyu Adhiputra
doaj  

The Effect of Opinion Shopping, Company Size, and Financial Performance on Going Concern Audit Opinion in Banking Companies Listed on the Indonesia Stock Exchange (Empirical Study on Banking Companies Listed on the IDX Period 2021-2023)

Indonesian Interdisciplinary Journal of Sharia Economics
This research investigates the impact of opinion shopping, firm size, and financial performance on the issuance of going concern audit opinions. A quantitative method is employed, utilizing secondary data derived from annual financial reports published ...
Siska Siska, Retno Kurnianingsih
doaj   +1 more source

ANALISIS PENGARUH KUALITAS FINANSIAL PERUSAHAAN, KUALITAS AUDITOR DAN KUALITAS PEREKONOMIAN TERHADAP OPINI AUDIT (GOING CONCERN)

Jurnal Economia, 2014
Abstrak: Analisis Pengaruh Kualitas Finansial Perusahaan, Kualitas Auditor, Dan Kualitas Perekonomian Terhadap Opini Audit (Going Concern). Penelitian ini bertujuan untuk menguji pengaruh faktor keuangan dan faktor non-keuangan terhadap pemberian opini ...
Baqarina Hadori, Bambang Sudibyo
doaj  

The determinants of audit reporting on going concern [PDF]

Anali Ekonomskog fakulteta u Subotici, 2017
In this paper we investigate the determinants of audit reporting on going concern issue. The going concern principle was analyzed from the perspective of responsibilities of the various participants in the financial reporting process.
Jakšić Dejan, Mijić Kristina
doaj  

Does Financial Distress Moderate the Effect of Leverage and Profitability on Going Concern Audit Opinions?

Akuntansi dan Teknologi Informasi
Purpose – To empirically test the effect of profitability and leverage on going concern audit opinion and the ability of financial distress as a moderating variable is the purpose of this study.
Heidy Paramitha Devi, Ike Dian Nur Fatmawati, Muhammad Agus Sudrajat, Anggita Langgeng Wijaya   +3 more
doaj   +1 more source

PENGARUH KUALITAS AUDIT, DEBT DEFAULT DAN KONDISI KEUANGAN PERUSAHAAN TERHADAP PENERIMAAN OPINI GOING CONCERN

Journal of Accounting and Investment, 2016
This research have a purpose to test the effect of audit quality, debt default and company financial condition to going concern opinion acceptance. The sample which used in this research is manufacture company which registered in Indonesia Stock Exchange
Alex Murtin, Choirul Anam
doaj  

Pengaruh Finacial Distress, Disclosure, dan Opini Audit Tahun Sebelumnya Terhadap Opini Audit Going Concern (Studi Kasus Pada Perushaan Manufaktur Sektor Aneka Industri dan Industri Barang Konsumsi di Bursa Efek Indonesia Periode 2011-2013)

Profita, 2017
This study is aimed to analyze the effect of financial distress, disclosure and audit opinion of the previous year towards audit opinion going concern.
Puji Lestari, Budi Prayogi
doaj  

ANALISIS RASIO KEUANGAN DAN FAKTOR NON KEUANGAN YANGMEMPENGARUHI AUDITOR DALAM MEMBERIKAN OPINI AUDITGOING CONCERN PADA AUDITEE

Journal of Accounting and Investment, 2016
In this study, we attempt empirically to investigate the effect between financial ratios (liquidity, profitability, solvability, activity, leverage, sales growth, market value, size) and non financial factors (public accountant reputation, previous audit
Veri Anang Putra, Erni Suryandari
doaj  

Forecasting auditor's going concern opinion using with hybrid robust machine learning model. [PDF]

PLoS One
Ejder U, Yaşar A.
europepmc   +1 more source