Results 71 to 80 of about 1,131,512 (205)

Going concern audit reporting in Bosnia and Herzegovina

Ekonomski Vjesnik
Purpose: This paper deals with going concern audit reporting in Bosnia and Herzegovina. The research objectives are to determine whether, in conditions of increased economic uncertainty, auditors issue this type of audit report more frequently, whether ...
Amira Pobrić
doaj   +1 more source

Financial and Non Financial Factors on Going-Concern Opinion

Journal the Winners, 2012
Company's ability to survive is a fundamental uncertainty faced in the preparation and auditing financial statements. Provision of going-concern opinion on these financial statements the company is still being debated.
Junaidi Junaidi, Cahyanti Sih Triyatmi, Nurdiono Nurdiono   +2 more
doaj   +1 more source

Howto Detect Going Concern Audit Opinion by Using Financial Report? [PDF]

, 2018
This research aims to examine and analyze the influence of internalfactors such as profitability, liquidity, solvency, and cash flow on going concern audit opinion, because companies that accept going concern audit opinion may result in declining stock ...
ALAMSYAH, S. (SUSTARI), HAMDANI, H. (HAMDANI)   +1 more
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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 FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di BEI tahun 2008-2014) [PDF]

, 2016
This research is aimed to know the influence of audit quality, growth companies, audit lag, opinion shopping and financial condition on the probability of receiving going concern opinion.
HANANTA, Rahardian Isnu, SYAFRUDDIN, Muchamad   +1 more
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Previous Audit Opinions, Leverage, and Company Size on Going Concern Audit Opinions

Wiga : Jurnal Penelitian Ilmu Ekonomi, 2022
An economic entity is projected to be used continually for an undetermined duration that extends beyond an accounting period . This study aims to determine whether the previous audit opinion, leverage, and company size affect the going concern audit opinion.
openaire   +1 more source

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 Kinerja Keuangan, Debt Default dan Reputasi Kantor Akuntan Publik terhadap Penerimaan Opini Audit Going Concern [PDF]

, 2017
This study aims to examine the effect of financial performance, debt default and reputation ofpublic accounting firm on acceptance of going concern audit opinion. The method of this researchis a quantitative approach and SPSS as an analysis tool.
Susanto, P. R. (Putri), Zubaidah, S. (Siti)   +1 more
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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  

PENGARUH OPINION SHOPPING, PREDIKSI KEBANGKRUTAN, DAN AUDIT TENURE TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA [PDF]

, 2017
ABSTRAKPENGARUH OPINION SHOPPING, PREDIKSI KEBANGKRUTAN, DANAUDIT TENURE TERHADAP OPINI AUDIT GOING CONCERN PADAPERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIAEma Karlisa BarusNIM 1309200070011Pembimbing :1. Dr. Hasan Basri, M.Com2. Dr. rer. pol.
Ema Karlisa Barus
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