ANALISIS PENGARUH DEBT DEFAULT, KUALITAS AUDIT, OPINION SHOPPING DAN KEPEMILIKAN PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN [PDF]
, 2012 This study aims to analyze and provide empirical evidence of the influence of debt defaul, quality audit, opinion shopping, ownership of companies (managerial ownership and institutional ownership on the probability of receiving a going concern opinion ...
IRFANA, Muhammad Jauhan, MUID, Dul
core
Pengaruh Opinion Shopping, Reputasi Auditor, Disclosure, dan Ukuran Perusahaan terhadap Penerimaan Opini Audit Going Concern pada Perusahaan Manufaktur 2011-2013 yang Listing di Bursa Efek Indonesia [PDF]
, 2014 The users of financial statements need informations as a basic of their economic decision making. Not only in judging the fairness of financial report or detecting a fraud, but also auditors have responsibility to judge the company ability to maintain ...
Diyanto, V. (Volta), Putri, T. W. (Tria)
core
THE GOING CONCERN - THEORY AND PRACTICE IN THE FINANCIAL AUDIT [PDF]
The financial audit is called in to take the responsibilities on prevention of shocking events in the life of a company. Therefore we have to look into both of some concepts and the practice of financial audit so as to improve its performance and utility.
Tara Ioan Gheorghe
core
Pengaruh Audit Tenure, Pertumbuhan Perusahaan, Opinion Shopping Dan Opini Audit Tahun Sebelumnya Terhadap Penerimaan Opini Audit Going Concern (Studi Pada Perusahaaan Property And Real Estate Dan Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2010-2014) [PDF]
, 2016 Going concern auditing opinion could become one thing to be considered by the financial repport users to make decisions before making investment. Going concern auditing opinion accepted by a company indicates the auditor’s scepticism occurs about the ...
, Fauzan, SE, Ak, M.Si, Said, Zuknan
core
Going-concern opinions, executive tenure and gender
Corporate Ownership and Control, 2015 Regulators in the USA and elsewhere have shown renewed interest in auditors’ judgments related to going-concern modified (GC) audit reports. Such judgments involve evaluating management’s plans, and prior research suggests that executive turnover is associated with significant organizational changes.
openaire +1 more source
Akuntansi dan Teknologi InformasiPurpose – 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
Accounting 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
PENGARUH FAKTOR KEUANGAN DAN NON KEUANGAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN [PDF]
, 2012 This study aims to examine the influence of financial distress, debt default, disclosure, auditor reputation,opinion shopping, and audit lag prior to the granting by the auditor's going concern opinion.
ASTUTI, Irtani Retno, DARSONO , Darsono
core
Jurnal Ilmiah Akuntansi dan Bisnis, 2014 This research aimed to determine the effect of audit quality, prior year auditor’s opinion, company growth, company size, audit delay, and the expertise of audit committee on the acceptance of auditor’s opinion with going concern modification, both ...
Angga Patria Gama, Sri Astuti
doaj
Analisis Faktor-Faktor Yang Mempengaruhi Penerimaan Opini Audit Going Concern Dalam Perusahaan Manufaktur Di Indonesia Tahun 2012-2014 [PDF]
, 2016 This research aims to predict the effect of debt default, the financial condition of the company, opinion shopping, quality audit, the audit opinion of the previous year, and the size of the company going concern audit opinion.
, Fauzan, S.E., M.Si +1 more
core