ojs2 has produced an error Message: WARNING: fopen(/var/www/html/ojs2485/docs/docs123s/usageStats/usageEventLogs/usage_events_20250115.log): failed to open stream: Permission denied In file: /var/www/html/ojs2485/plugins/generic/usageStats/UsageStatsPlugin.inc.php At line: 437 Stacktrace: Server info: OS: Linux PHP Version: 5.6.40-81+ubuntu22.04.1+deb.sury.org+1 Apache Version: Apache/2.4.52 (Ubuntu) DB Driver: mysql DB server version: 10.1.10-MariaDB
ojs2 has produced an error Message: WARNING: flock() expects parameter 1 to be resource, boolean given In file: /var/www/html/ojs2485/plugins/generic/usageStats/UsageStatsPlugin.inc.php At line: 438 Stacktrace: Server info: OS: Linux PHP Version: 5.6.40-81+ubuntu22.04.1+deb.sury.org+1 Apache Version: Apache/2.4.52 (Ubuntu) DB Driver: mysql DB server version: 10.1.10-MariaDB
ojs2 has produced an error Message: WARNING: assert(): Assertion failed In file: /var/www/html/ojs2485/plugins/generic/usageStats/UsageStatsPlugin.inc.php At line: 443 Stacktrace: Server info: OS: Linux PHP Version: 5.6.40-81+ubuntu22.04.1+deb.sury.org+1 Apache Version: Apache/2.4.52 (Ubuntu) DB Driver: mysql DB server version: 10.1.10-MariaDB
ojs2 has produced an error Message: WARNING: fclose() expects parameter 1 to be resource, boolean given In file: /var/www/html/ojs2485/plugins/generic/usageStats/UsageStatsPlugin.inc.php At line: 445 Stacktrace: Server info: OS: Linux PHP Version: 5.6.40-81+ubuntu22.04.1+deb.sury.org+1 Apache Version: Apache/2.4.52 (Ubuntu) DB Driver: mysql DB server version: 10.1.10-MariaDB
Faktor-faktor yang Berpengaruh terhadap Pemberian Opini Audit Going Concern pada Perusahaan Manufaktur | Sutedja | Jurnal Akuntansi Kontemporer ojs2 has produced an error Message: WARNING: unlink(/var/www/html/ojs2485/cache/fc-keywords_en_US-19.php): Permission denied In file: /var/www/html/ojs2485/lib/pkp/classes/cache/FileCache.inc.php At line: 57 Stacktrace: Server info: OS: Linux PHP Version: 5.6.40-81+ubuntu22.04.1+deb.sury.org+1 Apache Version: Apache/2.4.52 (Ubuntu) DB Driver: mysql DB server version: 10.1.10-MariaDB
ojs2 has produced an error Message: WARNING: fopen(/var/www/html/ojs2485/cache/fc-keywords_en_US-19.php): failed to open stream: Permission denied In file: /var/www/html/ojs2485/lib/pkp/classes/cache/FileCache.inc.php At line: 86 Stacktrace: Server info: OS: Linux PHP Version: 5.6.40-81+ubuntu22.04.1+deb.sury.org+1 Apache Version: Apache/2.4.52 (Ubuntu) DB Driver: mysql DB server version: 10.1.10-MariaDB

Faktor-faktor yang Berpengaruh terhadap Pemberian Opini Audit Going Concern pada Perusahaan Manufaktur

Christian Sutedja

Abstract


Going concern audit opinion is an opinion issued by the auditor because
the auditor's doubt over the going concern of an entity. Auditor considers several
factors that affect the issuance of going concern audit opinion. This research aims
to examine the effect of audit quality, company's Financial condition (liquidity
ratio, profitability ratio, solvency ratio), prior year audit opinion, and the
company growth, towards giving of going concern audit opinion. The analysis
showed that the influence giving of going concern audit opinion are profitability
ratio, solvency ratio, and prior year audit opinion where profitability ratio have a
negative effect, the solvency ratio and the audit opinion the previous year have a
positive influence, while not affecting the giving of going concern audit opinion
are audit quality, liquidity ratio, and company growth.

Full Text:

Untitled


DOI: https://doi.org/10.33508/jako.v2i2.1020

Copyright (c) 2017 Jurnal Akuntansi Kontemporer



Creative Commons License
Jurnal Akuntansi Kontemporer is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License Publisher Master of Accounting Program, Faculty of Business, Widya Mandala Surabaya Catholic University, Dinoyo 48A, Surabaya, 60265, East Java– Indonesia, Email: jako@ukwms.ac.id p-ISSN 2085-1189 e-ISSN 2685-9971