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Pertimbangan Going Concern Perusahaan dalam Pemberian Opini Audit (BALANCE: Jurnal Akuntansi, Auditing dan Keuangan, Vol.1 no.1, April 2004)
Bibliografi
Author:
Petronila, Thio Anastasia
Topik:
PROFITABILITY
;
GOING CONCERN
;
LEVERAGE
;
AUDIT OPINION
Bahasa:
(ID )
Penerbit:
Fakultas Ekonomi Unika Atma Jaya
Tempat Terbit:
Jakarta
Tahun Terbit:
2004
Jenis:
Article - diterbitkan di jurnal ilmiah nasional
Fulltext:
Opini Audit-baru.pdf
(54.0KB;
196 download
)
Abstract
This research examines to explain audit opinion, which auditor has responsibilities to asses a client?s ability to continue as a going concern. This can be shown from client?s ability to result profit and retired its liabilities. Although audit doesn?t use to evaluate company?s productivity, auditors should attent client?s going concern before audit opinion published. Discriminant analysis which is used in this research result that profitability is significant to audit opinion but has no significant to leverage.
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