Have a personal or library account? Click to login
The effect of audit tenure, disclosure, financial distress, and previous year’s audit opinion on acceptance of going concern audit opinion Cover

The effect of audit tenure, disclosure, financial distress, and previous year’s audit opinion on acceptance of going concern audit opinion

Open Access
|Dec 2019

References

  1. [1] Arwinda, N. W., & Merkusiwati, N. K. (2014). Effect of Corporate Governance, Liquidity, Leverage, and Company Size Mechanisms on Financial Distress. Accounting E-Journal of Udayana University 7.1, ISSN: 2302-8556, 93-106.
  2. [2] Astuti, Irtani, R., & Darsono. (2012). Effect of Financial and Non-Financial Factors on the Acceptance of Going Concern Audit Opinion. Diponegoro Journal of Accounting, 1-10.
  3. [3] Fahmi, M. N. (2015). The effect of audit tenure, previous year audit opinion, and disclosure on going concern audit opinions. Accountability, Vol. VIII No. 3, December 2015, P-ISSN: 1979-858X, 162-170.
  4. [4] Financial Services Authority Circular Letter No.30/SEOJK.04/2016 about the Form and Content of the Annual Report of Issuers or Public Companies.
  5. [5] Indonesian Accounting Association, (2016). Professional Accountant Professional Standards. Jakarta: Salemba Empat Publisher.
  6. [6] Januarti, I. (2009). Analysis of the Effect of Company Factors, Auditor Quality, Company Ownership on the Acceptance of Going Concern Audit Opinions (Manufacturing Companies Listed on the Indonesia Stock Exchange). Journal and Proceedings of the 12th National Symposium on Accounting (SNA 12), Palembang, November 2009.
  7. [7] Kusumayanti, E. N., & Widhiyani, S. N. (2017). Influence of Opinion Shopping, Disclosure and Kap Reputation in Going Concern Audit Opinions. Accounting E-Journal of Udayana University Vol. 18.3. March 2017 ISSN: 2302-8556, 2290-2317.
  8. [8] Lucky, N., Siti, N., & Lawe, A. (2018). Factors affecting going concern audit opinion. Sikap, Vol 2 (No. 2), 2018, p-ISSN: 2541-1691, 96-111.10.32897/sikap.v2i2.79
  9. [9] Maydica, A. R., & Shiddiq, R. N. (2013). Factors affecting the admission of going concern audit opinions. Diponegoro journal of accounting Volume 2, Number 3, 2013, Page 1 ISSN (Online): 2337-3806.
  10. [10] Monica, K., & Rasmini, N. K. (2016). Factors Affecting Going Concern Audit Opinion. Accounting E-Journal of Udayana University Vol. 14.1 January 2016 ISSN: 2303-1018, 451-481.
  11. [11] Munawir, S. (2015). Analysis of Financial Statements. Jakarta: Salemba Empat.
  12. [12] Novandi, Dito R., Yuneline, Mirza H., Diryana, I. (2018). Creating MSMES governance indicators, as evaluation tools and reference in creating a good corporate governance. Journal of business and finance in emerging markets, ISSN: 2580-5576.
  13. [13] Petronela, T. (2004). Going Concern Considerations of Companies in Providing Money Opinions. Balance Journal, 47-55.
  14. [14] Pipin, K., & Nanda, M. F. (2018). Going Concern Audit Opinion: Study Based on Audit Quality, Financial Conditions, Audit Tenure, Company Size, Company Growth and Previous Year Audit Opinion on Companies Experiencing Financial Distress in Manufacturing Companies. Journal of Accounting And Financial Research, 6 (1), ISSN: 2541-061X (Online), 105-122.
  15. [15] Republic of Indonesia Government Regulation PP No.20 of 2015 about Practices of Public Accountants.
  16. [16] Saputra, E., & Kustina, K. T. (2018). Analysis of the Effect of Financial Distress, Debt Default, Quality of Auditor, Auditor Client Tenure, Opinion Shopping and Disclosure, on Acceptance of Going Concern Audit Opinions in Manufacturing Companies Listed in Indonesia Stock Exchange. KRISNA Journal: Collection of Accounting Research; Vol. 10, No. July 1, 2018, ISSN: 2301-8879.
  17. [17] Setiadamayanthi, A. N., & Wirakusuma, M. (2016). The effect of auditors switching and financial distress on going concern audit opinions. Accounting E-Journal of Udayana University Vol. 15.3. June (2016): ISSN: 2302-8556, 1654-1681.
  18. [18] Sugiyono. (2013). Statistics for Research. Bandung: Alfabeta.
  19. [19] Suwardjono. (2014). Accounting Theory: Financial Reporting Engineering, Third Edition. Yogyakarta: BPFE.
  20. [20] Widhiari, N. L., & Merkusiwati, N. A. (2015). The Effect of Liquidity, Leverage Ratio, Operating Capacity, and Sales Growth on Financial Distress. Accounting E-Journal of Udayana University 11.2, ISSN: 2302-8556, 456-469.
  21. [21] Yuliani, A. N., & Erawati, A. N. (2017). The Effect of Financial Distress, Profitability, Leverage and Liquidity on the Going Concern Audit Opinion. Accounting E-Journal of Udayana University Vol. 19.2. May (2017): ISSN: 2302-8556, 1490-1520.
DOI: https://doi.org/10.2478/hjbpa-2019-0028 | Journal eISSN: 2067-9785 | Journal ISSN: 2457-5720
Language: English
Page range: 37 - 52
Published on: Dec 4, 2019
Published by: Association Holistic Research Academic (Hora)
In partnership with: Paradigm Publishing Services
Publication frequency: 3 issues per year

© 2019 Annisa Nurbaiti, Ni Putu Ayu Intan Permatasari, published by Association Holistic Research Academic (Hora)
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.