Audit reports are used by auditors to inform the accuracy of information in financial statements. The auditor as an independent party has competence provide opinion on client's condition. If it is estimated that company cannot continue its activities, likely will get a going concern audit opinion. can help investors and other stakeholders assessing status company's business continuity. importan...

The aim of study was to determine the effect determinants going concern audit opinion consisting return on assets, current ratio and sales growth at companies listed in JII for 2019-2021 period, type research descriptive quantitative. data analysis technique used logistic regression. partial have no opinion, while simultaneously affect by 92%

In the districts and municipalities of South Sumatra, this study seeks to ascertain size local governments, audit findings, opinions, leverage, degree which regional finances depend on delays. 17 counties cities in Sumatra make up study's population. 85 saturated samples from were collected over a 5-year period used study. Using document technology, data collection methods. Multiple linear regr...

This study aims to see how company size, profitability, solvency and audit opinion affect delay for infrastructure, utility transportation companies listed on the Indonesia Stock Exchange (IDX) between 2016 2020. research method is quantitative descriptive. Purposive sampling was used in this study, a sample of 16 obtained. Descriptive statistics, classical assumption tests, multiple simple lin...

The aim of the author this paper is to examine relationship between Earning Management (EM) and modified audit opinion among state-owned companies in Republic Serbia. study sample consists 64 whose financial statements were subject by State Audit Institution period 2018-2021. To detect EM, these for four-year 2018-2021 used. results indicate that there no positive EM auditor's opinion, i.e. dif...

This article explores recent regulatory reforms in Italy and analyzes the fi rst-time application of mandatory disclosure in annual reports of audit and non-audit fees. This information can convey to readers of fi nancial statements an indication of auditor independence (in appearance). An empirical analysis is conducted on annual reports of 239 Italian listed companies for the year 2007. The m...

This study aims to ascertain how going concern audit opinions are affected by Profitability, liquidity, solvency, firm size, and quality. Profitability will be measured with Return on Asset, Liquidity Current Ratio, Solvency Debt Asset Firm Size Logaritma Natural of Total Assets. The data used in this is secondary data. mining businesses listed the Indonesia Stock Exchange (IDX) 2019–2021 compr...