Search engine for discovering works of Art, research articles, and books related to Art and Culture
Javascript must be enabled to continue!
Effect of Financial Distress on Going Concern Audit Opinion
View through CrossRef
This study aims to determine the effect of financial distress and the previous year's audit opinion on going concern audit opinion. The analysis technique used is the modified Altman method and logistic regression analysis with the help of SPSS version 22. The results of the analysis show that financial distress affects going-concern audit opinion, this means that if financial distress is determined by the lower the Z value, the higher the probability the company received a going concern audit opinion. The previous year's audit opinion has an effect on going concern audit opinion, this shows that if a company gets a going concern audit opinion in the previous year, it will be more likely for the company to receive a going concern audit opinion again in the current year. And the overall results show that financial distress and the previous year's audit opinion have a joint effect on the going concern audit opinion.
PT Formosa Cendekia Global
Title: Effect of Financial Distress on Going Concern Audit Opinion
Description:
This study aims to determine the effect of financial distress and the previous year's audit opinion on going concern audit opinion.
The analysis technique used is the modified Altman method and logistic regression analysis with the help of SPSS version 22.
The results of the analysis show that financial distress affects going-concern audit opinion, this means that if financial distress is determined by the lower the Z value, the higher the probability the company received a going concern audit opinion.
The previous year's audit opinion has an effect on going concern audit opinion, this shows that if a company gets a going concern audit opinion in the previous year, it will be more likely for the company to receive a going concern audit opinion again in the current year.
And the overall results show that financial distress and the previous year's audit opinion have a joint effect on the going concern audit opinion.
Related Results
Paper K-9 Pelaporan Hasil Audit dan Tindak Lanjut Audit Internal
Paper K-9 Pelaporan Hasil Audit dan Tindak Lanjut Audit Internal
Pelaporan hasil audit merupakan komponen utama dalam komunikasi dari audit internal tentang hasil audit. Untuk mengkomunikasikan hasil audit diperlukan susunan laporan, dimana hasi...
DETERMINAN FEE AUDIT
DETERMINAN FEE AUDIT
ABSTRACT This study aims to examine the factors that affect audit fees. Factors examined include factors derived from the entity (client) and the factors derived from the auditor....
THE EFFECT OF COMPANY CHARACTERISTICS AND AUDIT FIRM ON GOING CONCERN AUDIT OPINION ISSUED BY AUDIT FIRM
THE EFFECT OF COMPANY CHARACTERISTICS AND AUDIT FIRM ON GOING CONCERN AUDIT OPINION ISSUED BY AUDIT FIRM
This study was conducted with the aim of determining the effect of company characteristics and audit firm on going concern audit opinion in companies in all sectors listed on the ...
Audit fees, motivation of avoiding loss and opinion shopping
Audit fees, motivation of avoiding loss and opinion shopping
PurposeThe purpose of this paper is to empirically analyze the impacts of motivation for avoiding loss and actual abnormal audit fees on management behaviors of audit opinion shopp...
THE ROLE OF AUDIT ROTATION, AUDIT COMMITTEE OVERSIGHT, AUDIT CAPACITY STRESS, AND AUDIT TENURE IN DETERMINING AUDIT QUALITY
THE ROLE OF AUDIT ROTATION, AUDIT COMMITTEE OVERSIGHT, AUDIT CAPACITY STRESS, AND AUDIT TENURE IN DETERMINING AUDIT QUALITY
Abstract— The quality of audits is a crucial factor determining the credibility of financial reporting. This research aims to explore the determinants that impact audit quality for...
Abnormal audit fees and accrual and real earnings management: evidence from UK
Abnormal audit fees and accrual and real earnings management: evidence from UK
Purpose
This paper aims to examine the relationship between abnormal audit fees and accrual-based and real-based earnings management by using a sample of 1,055 UK...
Sebuah Jurnal Audit Audit Plan, Audit Program dan Audit Prosedur Pada Harta, Utang dan Modal
Sebuah Jurnal Audit Audit Plan, Audit Program dan Audit Prosedur Pada Harta, Utang dan Modal
Tujuan penelitian ini adalah untuk mengetahui bagaimana proses dan prosedur audit plan, audit program dan audit prosedur pada harta, utang dan modal. Penelitian ini juga dimaksudka...
Literature Review Pengaruh Audit Fee, Audit Tenure, Rotasi Audit, Audit Delay, Dan Komite Audit Terhadap Kualitas Audit
Literature Review Pengaruh Audit Fee, Audit Tenure, Rotasi Audit, Audit Delay, Dan Komite Audit Terhadap Kualitas Audit
Masih terdapat hasil audit yang kurang berkualitas dilihat dari kasus-kasus keuangan terdahulu yang melibatkan akuntan publik. Artikel ini mereview faktor-faktor yang mempengaruhi ...