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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Equilibrium Journal of Accounting and Investment Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan JAB (Jurnal Akuntansi & Bisnis) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Journal of Economic, Management, Accounting and Technology (JEMATech) Jurnal Ilmiah Akuntansi dan Keuangan Jurnal REP (Riset Ekonomi Pembangunan) Jurnal Akuntansi Kompetif JURNAL LENTERA BISNIS JAZ: Jurnal Akuntansi Unihaz Jurnal Ilmiah Akuntansi Kesatuan Jurnal Jendela Inovasi Daerah Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Multidisiplin Madani (MUDIMA) AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Sosial dan Abdimas Jurnal Akuntansi AKUNESA CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Jurnal Manajemen dan Pemasaran Jasa Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Penelitian dan Pengabdian Masyarakat Journal of Economics, Assets, and Evaluation
Yulida Army Nurcahya
Akuntansi, Universitas Tidar
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Journal : JURNAL LENTERA BISNIS

 1 
PENGARUH KESALAHAN PEMBERIAN OPINI AUDITOR MENGENAI GOING CONCERN PERUSAHAAN TERHADAP REPUTASI AUDITOR Diah Agustina Prihastiwi; Yulida Army Nurcahya; Kartika Pradana Suryatimur
JURNAL LENTERA BISNIS Vol. 14 No. 1 (2025): JURNAL LENTERA BISNIS, JANUARI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i1.1370

Abstract

The purpose of this study is to analyze the relationship between disclosure of provision and contingency transactions and errors in giving auditor opinions that can predict company bankruptcy in state-owned companies. This is done considering that various strategic resources in Indonesia are managed by state-owned companies. The study found that when a company goes bankrupt, the company often has a clean audit opinion, which means everything looks good on paper. However, just because it looks good does not mean the company is actually doing well. On the other hand, if a company gets a GCO opinion, which means there is a serious problem, it is likely that they will have problems. This shows that we need to be very careful when looking at a company's financial statements and what the auditors say. Everyone involved should pay close attention and do their homework.
Co-Authors Agita, Sherindea Permata Alex Johanes Simamora Amin Makhmuro Astutik, Erni Puji Atika Atika Ayunda Putri Nilasari Azizah Azizah Bharata, Risma Wira Chaidir Iswanaji Dewantara, Ghiyats Furqan Dewi, Rizky Puspita Diah Agustina P Diah Agustina Prihastiwi Diah Agustina Prihastiwi Diyah Arum Wulandari Eki Melina Widanti Emma Dwi Ratnasari Endang Kartini Panggiarti Endang Kartini Panggiarti Eva Wulandari Fadila, Apriliya Ayu Fatimah, Ari Nurul Fatimah, Ari Nurul Fatkhatul Ngulya Fitrah Sari Islami Hadi Sasana Ismawati, Ema Kurniasari, Kenyo Kharisma Makhmuro, Amin Manurung, Herlina Marcella Evangelista Putri Kamasetya Masculine Muhammad Muqorobin Melati, Indah Muqorobin, Masculine Muhammad Nilasari, Ayunda Putri Nova Kusumaningrum Novi Mettasari Marliana Novitaningtyas , Ivo Nuwun Priyono Octavia Lhaksmi Pramudyastuti P, Diah Agustina Pramudyastuti, Octavia Lhaksmi Ramdani, Deni Retnosari , Retnosari Retnosari Retnosari Retnosari Retnosari, Retnosari Risma Wira Bharata Rizky Puspita Dewi Rizky Puspita Dewi Septiana, Adinda Alita Shintya Novita Rahmawati Silvi Agusviani Pratama Siti Afidatul Khotijah, Siti Afidatul Siti Anisatul Baiti Sunaningsih , Suci Nasehati Suryatimur, Kartika Pradana Susilo, Ghina Fitri Ariesta Umi Isnaeni Utami, Martiana Riawati Vina Nur Hidayah Yudhi Arnandha Yudia, Riska Nur