JURNAL LENTERA BISNIS
Vol. 14 No. 1 (2025): JURNAL LENTERA BISNIS, JANUARI 2025

PENGARUH KESALAHAN PEMBERIAN OPINI AUDITOR MENGENAI GOING CONCERN PERUSAHAAN TERHADAP REPUTASI AUDITOR

Diah Agustina Prihastiwi (Universitas Tidar)
Yulida Army Nurcahya (Universitas Tidar)
Kartika Pradana Suryatimur (Universitas Tidar)



Article Info

Publish Date
15 Jan 2025

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.

Copyrights © 2025






Journal Info

Abbrev

jrlab

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Lentera Bisnis (ISSN 2252-9993, e-ISSN 2598-618X) ini merupakan jurnal ilmiah berkala yang terbit berdasarkan kaidah jurnal ilmiah ditujukan untuk mempublikasikan karya ilmiah hasil penelitian, pengembangan dan studi pustaka di bidang ilmu administrasi bisnis meliputi peminatan ilmu bisnis. ...