Analisis Faktor-Faktor Yang Mempengaruhi Penerimaan Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek IndonesiaTahun 2011-2014 [PDF]
, 2016 Going concern audit opinion is the opinion issued by the auditor to determine whether the company can maintain its viability. Going concern audit opinion can be used as an early warning for the users of the financial statements in order to avoid mistakes
, Fauzan, S.E, M.Si, Ak. +1 more
core
SAR (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
Kemampuan Prior Opinion Memoderasi Pengaruh Profitabilitas, Leverage, Likuiditas, Pertumbuhan Perusahaan dan Rasio Aktivitas terhadap Opini Audit Going Concern [PDF]
, 2017 This study aimed to get empirical evidence of prior opinions in its ability to moderate the effect of profitability, leverage, liquidity, company growth and activity ratios on going concern audit opinion.
Astika, I. B. (Ida) +2 more
core
Anatomic enhancement in bank going concern opinion
International Journal of Critical Accounting, 2013 This paper aims to indicate the relevance of anatomy of bank financial condition in enhancing bank going concern opinion. Within the lens of the audit risk model, implying the need to confer credibility to financial statements, statutory audit pursues processes leading to audit opinion to reflect the going concern status of an audited entity ...
openaire +1 more source
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA [PDF]
, 2015 In this research, we provides the investigation over the acceptance of going concern audit opinion by observing the company’s internal condition such as the audit quality, company’s financial condition, audit opinion prior year, company growth, company ...
PURWANTO, Agus +1 more
core +1 more source
Journal 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
Pengaruh Audit Client Tenure, Audit Delay, Opinion Shopping, Dan Proporsi Komisaris Independen Terhadap Penerimaan Opini Audit Going Concern Pada Perusahaan Real Estate and Property Yang Terdaftar Di Bei Tahun 2007-2012 [PDF]
, 2015 The main purpose of this research is examining and knowing the efffects of audit client tenure, audit delay, opinion shopping, and proportion of independent commissioner on going concern opinion audit.
Mariani, M. (Mariani) +2 more
core
Analisis Faktor-Faktor yang Mempengaruhi Kecenderungan Penerimaan Opini Audit Going Concern
Jurnal 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
Weighing the Public Interest [PDF]
, 2006 In 1981, the AICPA addressed the issue of going concern status through SAS 34, The Auditor\u27s Considerations When a Question Arises About an Entity\u27s Continued Existence.
Akers, Michael +2 more
core +1 more source
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI OPINI AUDIT GOING CONCERN
Jurnal Reksa, 2018 This research is to examine and analyze the influence of audit opinion, leverage and financial distress of previous year to going concern audit opinion on consumer goods company listed in Indonesia Stock Exchange Period 2010-2014.
Wenny Anggeresia Ginting
doaj +1 more source