Results 21 to 30 of about 11,457 (252)
Simulation Study on Opinion Evolution of Collaborative Shopping
Mathematical Problems in Engineering, 2022 DW model is improved based on the unique characters of group consumption. At first, using social experiment, we determine the categories and attributes of agents, and then based on the DW model, participants’ interaction rules are established. Finally, a mass of numerical simulation experiments show that in the form of collaborative online shopping ...
Shulin Liang, Wang Hu
openaire +1 more source
Determinan Penerimaan Opini Audit Going Concern pada Perusahaan Property dan Real Estate
Jurnal Kajian Akuntansi, 2017 The purposes of this research are to examine the influence of tenure audit, opinion shopping and auditor reputation on acceptance of going concern audit opinion. This research was done to the sub sectors and property company in 2013-2015.
Sisca Yuridiska Sari +1 more
doaj +1 more source
The Influence of Abnormal Audit Fee and Auditor Switching Toward Opinion Shopping
Sriwijaya International Journal of Dynamic Economics and Business, 2017 This study examines the influence of abnormal audit fee and auditor switching toward opinion shopping in non-financial company listed in Indonesian Stock Exchange in 2011-2015. The data were analysed using ordinal logistic regression. The results showed
Ririn Nawalin, Indah Anis Syukurillah
doaj +1 more source
Determinan Shopping Opinion: Perspektif Klien Dan Kantor Akuntan Publik
JAS (Jurnal Akuntansi Syariah), 2021 This study analyzes the effect of audit market competition, client size, and financial distress on shopping opinions. The sample used in this study is a manufacturing company listed on the Indonesia Stock Exchange for 2016 to 2017.
Alfina Dhia Ulfa, Sulhani Sulhani
doaj +1 more source
Jurnal Akuntansi dan Keuangan Indonesia, 2011 Responsibilities of auditors currently do not only focus on assessing the fairness of financial statements and detecting fraud, but also assess the company's ability to maintain its survival.
Mirna Dyah Praptitorini, Indira Januarti
doaj +1 more source
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
doaj +1 more source
DETECTION OF GOING CONCERN AUDIT OPINION BASED ON DISCLOSURE, FINANCIAL CONDITION AND OPINION SHOPPING [PDF]
Jurnal Ilmiah Akuntansi Universitas Pamulang, 2020 Going concern shows assumptions in the financial reporting of an entity relating to the viability of an undertaking. Therefore, the role manager is critical to realize its business continuity. This research aims to analyze the influence of disclosure, financial condition, and opinion shopping on the acceptance of audit opinions going concern on ...
Ramadhani, Fika Trya +1 more
openaire +2 more sources
Riset Akuntansi dan Keuangan Indonesia, 2018 This research aims to analyze the influence of opinion shopping, corporate growth, liquidity, the proportion of independent commissioners and audit committee on acceptance of going concern audit opinion.
Hafid Byusi, Fatchan Achyani
doaj +1 more source
Jurnal Akuntansi, 2015 Perusahaan yang mendapatkan opini going concern dari auditor di sebabkan karena kondisi dan peristiwa yang menimbulkan keraguan akan kelangsungan hidup suatu perusahaan.
Febrian Kwarto
doaj +1 more source
Abnormal Audit Fees and Audit Opinion – Further Evidence from China's Capital Market
China Journal of Accounting Research, 2010 The existing literature on audit opinion shopping provides inconsistent evidence on whether such shopping has any association with abnormal audit fees.
Zanchun Xie, Chun Cai, Jianming Ye
doaj +1 more source