LEARN FROM OTHERS: REVIEW ON COMPANIES WITH SUSTAINABLE GOING CONCERN ISSUE AUDIT OPINION (Study on Manufacturing Company Listed on Indonesia Stock Exchange at the Period of 2009 – 2011 and 2012 - 2017)

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dc.contributor.authorWijaya, Aida
dc.contributor.authorLasmanah
dc.contributor.authorFitriani, Rika
dc.date.accessioned2021-02-07T09:34:36Z
dc.date.available2021-02-07T09:34:36Z
dc.date.issued2019
dc.description.abstractThe purpose of the study was to measure the influence of auditor’s reputation, company’s financial condition, previous audit opinion, and company growth on the possibility of getting audit opinion with going concern issue and then review the company with the most influencing factor. Method used was descriptive method and the correlation research approach. The sample selected was 17 manufacturing company for the 3 year periods of observation (2009 – 2011). The result showed that only previous audit opinion had a significant influence toward the possibility of getting audit opinion with going concern issue. We then reviewed the companies’ financial statements, which had going-concern issue audit opinion for the 5 periods after (2012 – 2017).en_US
dc.identifier.issn1943-023X
dc.identifier.urihttp://repository.widyatama.ac.id/xmlui/handle/123456789/12167
dc.language.isoenen_US
dc.publisherJournal of Advanced Research in Dynamical & Control Systems, Vol. 11, 03-Special Issueen_US
dc.subjectAuditor’s Reputationen_US
dc.subjectAltman’ Financial Conditionen_US
dc.subjectPrevious Year Audit Opinionen_US
dc.subjectCompany Growthen_US
dc.subjectAudit Opinion with Going Concern Issueen_US
dc.titleLEARN FROM OTHERS: REVIEW ON COMPANIES WITH SUSTAINABLE GOING CONCERN ISSUE AUDIT OPINION (Study on Manufacturing Company Listed on Indonesia Stock Exchange at the Period of 2009 – 2011 and 2012 - 2017)en_US
dc.typeArticleen_US
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