1 |
Hendriksen, E. S., & Breda, M. F. Van. (1992). Accounting Theory (5th ed.). Toronto, Canada: Irwin.
|
2 |
Ikatan Akuntan Publik Indonesia. (2015a). Overall Objective of the Independent Auditor and the Conduct of Audit in Accordance with Standards on Auditing. Jakarta, Indonesia: IAPI.
|
3 |
Ikatan Akuntan Publik Indonesia. (2015b). Going Concern. Jakarta, Indonesia: IAPI.
|
4 |
Ikatan Akuntan Publik Indonesia. (2015c). Audit Standards Section 150: Auditing Standards. Jakarta, Indonesia: IAPI. [Indonesian]
|
5 |
Iriawan, W. P., & Suzan, L. (2015). The Influence of Company Growth, Opinion Shopping, and Prior Opinion on Acceptance of Going Concern Audit Opinions (Studies on Property and Real Estate Companies Listing on the IDX in 2009-2013. E-Proceeding of Management, 2(2), 1683-1690. [Indonesian]
|
6 |
Kusumayanti, N. P. E., & Widhiyani, N. L. S. (2017). Effect of Opinion Shopping, Disclosure and Reputation of KAP on Going Concern Audit Opinions. E-Jurnal Akuntansi Universitas Udayana, 18(3), 2290-2317. [Indonesian]
|
7 |
Menon, K., & Williams, D. D. (2010). Investor Reaction to Going Concern Audit Reports. The Accounting Review, 85(6), 2075-2105. https://doi.org/10.2308/accr.2010.85.6.2075
DOI
|
8 |
Kakinuma, Y. (2020). Return Premium of Financial Distress and Negative Book Value: Emerging Market Case. Journal of Asian Finance, Economics and Business, 7(8), 25-31. https://doi.org/10.13106/jafeb.2020.vol7.no8.025
DOI
|
9 |
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305-360. https://doi.org/10.1016/0304-405X(76)90026-X
DOI
|
10 |
Jones, S., & Belkaoui, A. R. (2009). Financial Accounting Theory (3rd ed.). Cengage Learning Australia.
|
11 |
Krissindiastuti, M., & Rasmini, N. K. (2016). Factors Affecting Going Concern Audit Opinions. E-Journal Akuntansi Universitas Udayana, 14(1), 451-481. [Indonesian]
|
12 |
Scott, W. R. (2014). Financial Accounting Theory (7th ed.). Englewood Cliffs, NJ: Prentice Hall.
|
13 |
Rahim, S. (2017). The Influence of Company Financial Conditions, Audit Quality and Opinion Shopping on Acceptance of Going Concern Opinions. Jurnal Ilmiah Akuntansi Dan Bisnis, 11(2), 75-83. https://doi.org/10.24843/JIAB.2016.v11.i02.p02
DOI
|
14 |
Muslimah, O., & Triyanto, D. N. (2019). The Influence of Company Growth, Prior Opinion, Debt Default and Opinion Shopping on the Acceptance of Going Concern Audit Opinions (Studies on Mining Sector Companies Listed on the Indonesia Stock Exchange in 2013-2017). Jurnal Akuntansi, Audit Dan Sistem Informasi Akuntansi, 3(2), 229-242. [Indonesian]
|
15 |
Petronela, T. A. (2004). Going Concern Considerations for the Company in Providing an Audit Opinion. Jurnal Akuntansi, Auditing Dan Keuangan, 1(1), 46v55. [Indonesian]
|
16 |
Pham, C. B. T., Vu, T. M. T., Nguyen, L. H., & Nguyen, D. D. (2020). Audit Quality and Stock Return Co-Movement: Evidence from Vietnam. Journal of Asian Finance, Economics and Business, 7(7), 139-147. https://doi.org/10.13106/jafeb.2020.vol7.no7.139
DOI
|
17 |
Rahman, M. M., Meah, M. R., & Chaudhory, N. U. (2019). The Impact of Audit Characteristics on Firm Performance: An Empirical Study from an Emerging Economy. Journal of Asian Finance, Economics and Business, 6(1), 59-69. https://doi.org/10.13106/jafeb.2019.vol6.no1.59
DOI
|
18 |
Ramadhany, A. (2004). Analysis of Factors Affecting Acceptance of Going Concern Opinions in Manufacturing Companies Experiencing Financial Distress on the Jakarta Stock Exchange. Jurnal MAKSI, 4(August), 146-160. [Indonesian]
|
19 |
Siagian, S. P. (2011). Human Resource Management. Jakarta, Indonesia: Bumi Aksara.
|
20 |
Shulhiyyah, F., Afifudin, A., & Mawardi, M. C. (2019). The Influence of Financial Conditions, Auditor Reputation, Audit Tenure, and Previous Year's Audit Opinion on Going Concern Audit Opinion Disclosures (Studies of Manufacturing Companies Listed on the IDX 2015-2017). Jurnal Ilmiah Riset Akuntansi, 8(3), 29-43. [Indonesian]
|
21 |
Soewiyanto, A. M. (2012). Aspects of Giving Going Concern Audit Opinions. Jurnal Ilmiah Mahasiswa Akuntansi, 1(2), 106-110. [Indonesian]
|
22 |
Spence, M. (1973). Job Market Signaling. The Quarterly Journal of Economics, 87(3), 355-374.
DOI
|
23 |
Vu, V. T. T., Do, N. H., Dang, H. N., & Nguyen, T. N. (2019). Profitability and the Distance to Default: Evidence from Vietnam Securities Market. Journal of Asian Finance, Economics and Business, 6(4), 53-63. https://doi.org/10.13106/jafeb.2019.vol6.no4.53
DOI
|
24 |
Syahputra, F., & Yahya, M. R. (2017). The Effect of Audit Tenure, Audit Delay, Previous Year's Audit Opinion and Opinion Shopping on the Acceptance of Going Concern Audit Opinions in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2013-2015. Jurnal Ilmiah Mahasiswa Akuntansi, 2(3), 39-47. [Indonesian]
DOI
|
25 |
Taqi, M. (2013). Consequences of Audit Quality in Signaling Theory Perspective. GSTF Journal on Business Review, 2(4), 133-136. https://doi.org/10.5176/2010-4804_2.4.262
|
26 |
Teoh, S. H., & Wong, T. J. (1993). Perceived Auditor Quality and the Earnings Response Coefficient. The Accounting Review, 68(2), 346-366.
|
27 |
Kristiani, M., & Lusmeida, H. (2018). The Effect of Company Growth, Liquidity and Audit Quality on Going Concern Audit Opinions: Empirical Studies on the Property and Real Estate Industry in the Indonesia Stock Exchange. Seminar Nasional Dan Call for Paper: Manajemen, Akuntansi Dan Perbankan, 649-663. [Indonesian]
|
28 |
Ross, S. A. (1977). The Determination of Financial Structure: The Incentive Signaling Structure. Bell Journal of Economics, 8, 23-40.
DOI
|
29 |
Ratmono, D., & Nurmalasar, D. (2015). Is an Audit Opinion a Good News? Testing Signaling Theory. Jurnal Akuntansi Indonesia, 4(1), 1-11. [Indonesian]
DOI
|
30 |
Rianto, K., Hasan, A., & A. Al Azhar. (2016). The Effect of Auditor Quality, Debt Default, Opinion Shopping, Previous Year's Audit Opinion and Kap Reputation on the Acceptance of Going Concern Audit Opinions (Empirical Studies on Manufacturing Companies in Bei). JOM FEKON, 3(1), 264-278. [Indonesian]
|
31 |
Sandi, L. D., Prasetyo, A., & Kurniawati, E. T. (2017). Effect of Debt Default, Firm Size, and Prior Opinion on Acceptance of Going Concern Opinions. Jurnal Reviu Akuntansi Dan Keuangan, 4(1), 571-578. https://doi.org/10.22219/jrak.v4i1.4930 [Indonesian]
|
32 |
Effendi, B. (2019). Audit Quality, Financial Condition, Company Size and Acceptance of Going Concern Audit Opinions. Owner: Riset & Jurnal Akuntansi, 3(1), 9-15. https://doi.org/10.33395/owner.v3i1.80 [Indonesian]
DOI
|
33 |
Battacharya, S. (1979). An Exploration of Nondissipative Dividend-Signaling Structures. Journal of Financial and Quantitative Analysis, 14, 667-668.
DOI
|
34 |
Arsianto, M. R., & Rahardjo, S. N. (2013). Faktor-Faktor yang Mempengaruhi Penerimaan Opini Audit Going Concern. Diponegoro Journal of Accounting, 2(3), 572-579.
|
35 |
Astari, P. W., & Latrini, M. Y. (2017). Faktor- Faktor yang Mempengaruhi Penerimaan Opini Audit Going Concern. E-Journal Akuntansi Universitas Udayana, 19(3), 2407-2438.
|
36 |
DeAngelo, L. E. (1981). Auditor Size and Audit Quality. Journal of Accounting and Economics, 3(3), 183-199. https://doi.org/10.1016/0165-4101(81)90002-1
DOI
|
37 |
Difa, R. A., & Suryono, B. (2015). The Influence of Finance, Auditor Quality, Company Ownership on Acceptance of Going Concern Audit Opinions. Jurnal Ilmu & Riset Akuntansi, 4(8), 1-20. [Indonesian]
|
38 |
Ghozali, I. (2011). Multivariate Analysis with the Program IBM SPSS 19 (5th ed.). Jakarta, Indonesia: BPFE UNDIP. [Indonesian]
|
39 |
Hartono, J. (2015). Theory of Portfolio and Investment Analysis (10th ed.). Jakarta, Indonesia: BPFE UGM.
|