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Ahfas , Mahfuz
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PENGARUH AUDIT TENURE, PERTUMBUHAN PERUSAHAAN, UKURAN PERUSAHAAN, REPUTASI KAP, DAN OPINION SHOPPING TERHADAP OPINI GOING CONCERN PADA PERUSAHAAN MANUFAKTUR DI BEI Ahfas , Mahfuz
Accounting Research and Business Journal Vol. 1 No. 2 (2023): Edisi Agustus 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Bhakti Pembangunan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64237/arbus.v1i1.16

Abstract

ABSTRACT Companies that get going concern opinions from auditors are caused by conditions and events that raise doubts about the survival of a company. Going concern audit opinion is an early warning for users of financial statements to avoid making wrong decisions. There are many previous studies on financial and non-financial factors that influence the acceptance of going-concern audit opinions in manufacturing companies, but apart from that there are also different results which say there is no effect on going-concern audit opinions. Therefore, researchers want to further examine the going concern audit opinion. IDX 2019-2022