Determinan opini audit Going Concern: Financial Distress sebagai variabel moderasi menggunakan Logistics Regression Analysis

Determinants of systolic blood pressure in Indonesian elderly men:

Tujuan penelitian ini adalah untuk mengetahui determinan tekanan darah sistolik pada kelompok lanjut usia pria. Suatu studi dengan rancangan ‘cross sectional’ dilakukan di 4 kota besar di Indonesia dengan menggunakan metoda ‘multistage random sampling’. Jumlah responden 320 orang lanjut usia pria, yang merupakan sub-sampel dari 981 responden pada penelitian yang lebih besar. Pengumpulan data di...

Late financial distress process stages and financial ratios: evidence for auditors’ going- concern evaluation

The present study adds to our understanding and knowledge of financial distress predictions regarding the usefulness of financial ratios in the late stages of the financial distress process. The study contributes to previous research by generating information concerning: (1) the behavior and usefulness of single financial ratios in short-term financial distress prediction when the effect of eac...

Corporate Financial Distress: An Empirical Analysis of Distress Risk

Predicting going concern opinion with data mining

The auditor is required to evaluate whether substantial doubt exists about the client entity's ability to continue as a going concern. Accounting debacles in recent years have shown the importance of proper and thorough audit analysis. Since the 80s, many studies have applied statistical techniques, mainly logistic regression, as an automated tool to guide the going concern opinion formulation....

The Auditor’s Going-Concern Opinion Decision

In this study, we expand on several previous studies related to the materiality judgments and the auditor’s propensity to issue a going-concern opinion to financially troubled but non-bankrupt companies. We test the auditor’s materiality thresholds by investigating whether there is any significant difference in accuracy among audit firms, especially between Big Six (Five) and non-Big Six (Five)...