Independent Regulatory Agencies

Lanneau, Régis

doi:10.4135/9781483302782.n158

Cited by 2 publications

(1 citation statement)

References 0 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…(Meliala & Sulistyawati, 2019) menyatakan, perusahaan akan terus mencari auditor yang memberikan opini yang sesuai dengan harapannya (opinion shopping) dan selama itu perusahaan akan terus memberhentikan auditor yang tidak sesuai dengan harapan. Menurut penelitian (Melistiari et al, 2021)menyebutkan bahwa variabel pergantian auditor berpengaruh signifikan terhadap penerimaan opini audit going concern, hal ini didukung leh hasil penelitian (Nelson, 2014) dan (Eddy et al, 2020) yang menemukan pergantian auditor berpengaruh terhadap penerimaan opini audit going concern. Kurangnya independensi dari auditor lama menyebabkan perusahaan melakukan pergantian audior untuk mendapat opini yang menjelaskan mengenai kelangsungan usahanya.…”

Section: Pendahuluanunclassified

Opini Audit Sebelumnya, Financial Distress, Auditor Switching dan Opini Audit Going Concern

Senjaya

Budiartha

2022

E-Jurnal Akuntansi

View full text Add to dashboard Cite

This study aims to prove whether the previous audit opinion, financial distress, and auditor Switching on going concern audit opinion. This research was conducted in a manufacturing company listed on the Indonesia Stock Exchange in 2013-2017. Samples were obtained by purposive sampling method. The number of samples obtained is 43 companies. The data analysis technique used is the Wald test. Based on the results of the study, it is known that the previous audit opinion has no effect on the going concern audit opinion. Financial distress has a negative effect on going concern audit opinion. Auditor Switching has a positive effect on going concern audit opinion. The theoretical implication of this research is as an additional reference for further research related to going concern audit opinion and agency theory. Keywords : Going Concern Audit; Previous Audit Opinion; Financial distress; Auditor Switching.

show abstract

Section: Pendahuluanunclassified

Opini Audit Sebelumnya, Financial Distress, Auditor Switching dan Opini Audit Going Concern

Senjaya

Budiartha

2022

E-Jurnal Akuntansi

View full text Add to dashboard Cite

show abstract

Duties in Permanent Sovereignty over Natural Wealth and Resources and Petroleum Development in Nigeria: Towards Efficient Government Institutions and Greater Social Responsibility in the Country

2019

JLPG

View full text Add to dashboard Cite

A previous study of the author on the need to domesticate benchmarked international standards and practices associated with Permanent Sovereignty over Natural Wealth and Resources (PSNWR) in Nigeria, in the course of petroleum and other extractive industrial operations, as aspects of PSNWR, ended by stating that a follow-up study would be embarked upon. That follow-up study would, on the premise of actual performances and/or performance indicators of relevant government institutions established on the basis of their respective enabling laws, examine the efficacy of these institutions and overall government social responsibility (GSR) associated with petroleum development in the country. From the background of global and other benchmarked international sustainable development-oriented regulatory standards and practices and existing Nigerian legal and institutional frameworks associated with PSNWR, the study evaluates the effectiveness of laws and government institutions in the context of the significant and inevitable roles of governments, in the course of petroleum development in Nigeria.

show abstract

Independent Regulatory Agencies

Cited by 2 publications

References 0 publications

Opini Audit Sebelumnya, Financial Distress, Auditor Switching dan Opini Audit Going Concern

Opini Audit Sebelumnya, Financial Distress, Auditor Switching dan Opini Audit Going Concern

Duties in Permanent Sovereignty over Natural Wealth and Resources and Petroleum Development in Nigeria: Towards Efficient Government Institutions and Greater Social Responsibility in the Country

Contact Info

Product

Resources

About