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Journal articles on the topic 'Accuracy Publish of Auditor Opinion'

Author: Grafiati

Published: 5 June 2025

Last updated: 2 August 2025

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1

Tomasila, Brandon Christian, and Hisar Pangaribuan. "The Influence of Audit Opinion, Auditor Switching, and Number of Audit Committees on Audit Report Lag." Ilomata International Journal of Tax and Accounting 4, no. 4 (2023): 730–41. http://dx.doi.org/10.52728/ijtc.v4i4.908.

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Despite the fact that listed firms must abide by standards set forth by the Indonesia Stock Exchange (IDX) to submit audited financial reports and publish them, it has not reduced the number of companies that do not publish their financial reports in accordance with the applicable rules. As of February 2023, a total of 32 issuers have been sanctioned for late publication of their financial reports. A high audit report lag Table results in inaccurate and outdated financial information. This research's main goal is to prove how the number of audit committees, the number of audit opinions, and au

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2

Sinaga, Annisa Nauli, Iskandar Iskandar, and Suriadi Suriadi. "Pengaruh Profitabilitas, Opini Audit, Ukuran Perusahaan Dan Pergantian Auditor Terhadap Audit Delay Dengan Audit Tenure Sebagai Variabel Moderating Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia." Journal of Economic, Bussines and Accounting (COSTING) 5, no. 1 (2021): 415–22. http://dx.doi.org/10.31539/costing.v5i1.2531.

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Companies that enter the Indonesian capital market must publish financial statements that have been audited by an independent auditor no later than 90 days after the end of the annual financial reporting period, which is March 31. This study aims to determine the effect of profitability, audit opinion, company size and auditor turnover on audit delay with audit tenure as a moderating variable in Manufacturing Companies listed on the Indonesia Stock Exchange. This study uses associative. The population in this study were 177 financial statements of manufacturing companies. The research sample i

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3

Bangki, Rafida. "EVALUASI KINERJA AUDITOR DALAM KETEPATAN PEMBERIAN OPINI AUDIT PADA KANTOR AKUNTAN PUBLIK." Patria Artha Journal of Accounting & Financial Reporting 3, no. 1 (2019): 43–63. http://dx.doi.org/10.33857/jafr.v3i1.199.

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The problem in this study is how the auditor's performance in the accuracy of giving an audit opinion at the Public Accounting Firm and how internal control over the auditor's performance is in the accuracy of giving an audit opinion. This research has purpose: (1) to know and identify implementation of auditor performance in the accuracy of the provision audit opinion (2) identify and analyze the internal control on auditor performance in the accuracy of the provision audit opinion. This research used primary data through interviews of five informant that worked in Public Accounting Firm (KAP

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4

Shanti, Yunita Kurnia, and Susi Sih Kusumawardhani. "Pengaruh 3 Kecerdasan Auditor Terhadap Ketepatan Pemberian Opini Dengan Pengalaman Sebagai Moderasi." JURNAL AKUNTANSI BARELANG 4, no. 2 (2020): 84. http://dx.doi.org/10.33884/jab.v4i2.1945.

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This study aims to examine the effect of 3 auditor intelligence, that is intellectual intelligence, emotional intelligence and spiritual intelligence on the accuracy of giving opinions with experience as a moderating at KAP in South Jakarta. The population in this study was the auditor at a public accounting firm in the South Jakarta area. The sampling method uses convenience sampling, based on the ease of access and availability of respondents. The number of samples 38 respondents from 5 KAP. The data analysis method uses simple linear regression and MRA. The results of the research bef

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Sutrisno, Sutrisno, and Diana Fajarwati. "PENGARUH PENGALAMAN, KEAHLIAN, SITUASI AUDIT, ETIKA, DAN GENDER TERHADAP KETEPATAN PEMBERIAN OPINI AUDITOR MELALUI SKEPTISISME PROFESIONAL AUDITOR." JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi 5, no. 2 (2014): 1–15. http://dx.doi.org/10.33558/jrak.v5i2.1341.

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The purpose of this study is to provide empirical evidence of how much direct influence between the experience,expertise, audit situation, ethics, and gender of the accuracy of the provision of the auditor's opinion as well asindirect influence between the experience, expertise audit situations, ethics and gender of the accuracy of theprovision of the auditor's opinion through skepticism professional auditor as an intervening variable. This researchuses descriptive method, with questionnaire as a tool to collect data. This research disclosed that experience, theaudit situation, ethics and gend

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Karman, I. Wayan, I. Nyoman Abdi, and Cening Ardina. "Pengaruh Jenis, Spesialisasi Industri Auditor, Audittenure, Ukuran Perusahaan terhadap Going Concern Reporting." Journal of Applied Accounting and Taxation 2, no. 2 (2017): 134–42. https://doi.org/10.5281/zenodo.1306146.

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Auditor has responsibility to reveal the continuity of business entity on his opinion. There are two type of errors in the going concern audit opinion, that type 1 error and type 2 error. The purpose of this research is to provide empirical evidences of the influence of auditor type, auditor industrial specialitation, audit tenure, and company size on going concern reporting accuracy, which is measured by Type 2 error. Type 2 error accours when the auditor issues non-going concern audit opinion to company which bankrupt. Audit report is accurate, if the company goes survive after receiving non

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Junaidi, Setiyono Miharjo, and Bambang Hartadi. "Does Auditor Tenure Reduce Audit Quality?" Gadjah Mada International Journal of Business 14, no. 3 (2012): 303. http://dx.doi.org/10.22146/gamaijb.5478.

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Reduced auditor independence and the rise of corporate accounting manipulations have caused trust of the users in audited financial statements to begin to decline, so users of financial statements are questioning whether public accountants are independent parties. This research issue is related to the Decree of the Minister of Finance No. 17 in 2008 about public accountant services. Giving attestation services, in the form of financial statements about an entity, are conducted by the audit firm for no longer than 6 consecutive fiscal years and by a public accountant for 3 consecutive fiscal ye

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8

Syahputra, Briyan Efflin, Anggit Esti Irawati, Akhmad Afnan, and Btari Bunga Ceisari. "DETERMINANT FACTORS AFFECTING ON ACCURACY OF AUDITOR’S OPINION: MULTIGROUP ANALYSIS." International Journal of Business, Humanities, Education and Social Sciences (IJBHES) 2, no. 1 (2020): 36–43. http://dx.doi.org/10.46923/ijbhes.v2i1.65.

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The increasing number of cases of manipulation of financial statements that often occur to date has made the public increasingly question the performance of the auditor profession. This is because, most cases of manipulation can occur due to the negligence of auditors who are unable to detect the fraud. So the opinion published is not correct, and then the information presented in the auditor's report becomes misleading. Therefore, it is necessary to conduct research to determine the various factors that can increase the accuracy of auditor's opinion. This research was conducted with the aim o

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9

Berglund, Nathan R., Donald R. Herrmann, and Bradley P. Lawson. "Managerial Ability and the Accuracy of the Going Concern Opinion." Accounting and the Public Interest 18, no. 1 (2018): 29–52. http://dx.doi.org/10.2308/apin-52125.

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ABSTRACT Current audit guidance directs the auditor to modify their opinion in the presence of significant doubt about their client's ability to continue as a going concern. This paper examines whether managerial ability influences the accuracy of auditors' going concern information signal. Following prior literature, we assess accuracy based on the subsequent viability of the client. We find that, while managerial ability decreases the risk of Type I errors (the auditor issues a going concern opinion for a firm that subsequently remains viable), managerial ability increases the risk of Type I

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10

Novianti, Kiki Putri Dwi. "PENGARUH PENGALAMAN AUDITOR, PROFESIONALISME, DAN INDEPENDENSI TERHADAP KETEPATAN PEMBERIAN OPINI AUDIT DENGAN AUDIT JUDGEMENT SEBAGAI VARIABEL MODERATING." Behavioral Accounting Journal 2, no. 2 (2019): 169–80. http://dx.doi.org/10.33005/baj.v2i2.47.

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This study aims to analyze the effect of auditor experience, professionalism and independence influencing audit assessment, which also aims to analyze audit assessments to strengthen auditor experience, professionalism, and independence of the accuracy of audit results. This type of research is quantitative research. The sample in this study was 75 respondents who were calculated using the Slovin formula. The data source of this research is an auditor who works in a public accounting firm in Surabaya. Data collection techniques using a questionnaire taken by drawing. Test the hypothesis by com

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Raynaldi, Rafli, and Mayar Afriyenti. "Pengaruh Gender, Pengalaman, Keahlian, Situasi Audit Dan Etika Terhadap Skeptisisme Profesional Auditor." JURNAL EKSPLORASI AKUNTANSI 2, no. 3 (2020): 3301–11. http://dx.doi.org/10.24036/jea.v2i3.283.

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This study aims to determine the effect of Gender, Experience, Expertise, Audit Situation, and Ethics on the auditor’s professional skepticism. The population in this study is the auditor at the Public Accountant Office in the City of Padang. The population in Padang City is 7 Public Accountants with 45 auditors. The sample in this study uses the total sampling method because the total population is less than 100, then the entire populaton is sampled. The data used are primary data. Data collection techniques are used by means of Library Studies and Field Research. Data analysis method used is

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12

I Gusti Ayu Intan Iswari and Made Yudi Darmita. "PENGARUH LIKUIDITAS, REPUTASI KAP, OPINI AUDIT TAHUN SEBELUMNYA DAN UKURAN PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2016-2018." Journal Research of Accounting 2, no. 1 (2020): 50–65. http://dx.doi.org/10.51713/jarac.v2i1.22.

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The going concern audit opinion is an audit opinion that issued by an auditor to ascertain the continuity of the companies. The continuity of the companies affected by internal’s problems in the company itself like financial condition, human resource, company culture, the knowledge of technology, internal’s supervision, and it could be some problem outside the company like market, monetary conditions, social, political, etc. Some research showed that many factor which encourage an auditor to publish going concern audit opinion are different and the result is not conclusive. Therefore, this res

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Septiana, Indri, and Patricia Diana. "PENGARUH AUDITOR SWITCHING, LIKUIDITAS, LEVERAGE, DISCLOSURE DAN FINANCIAL DISTRESS TERHADAP KEMUNGKINAN PENERIMAAN OPINI AUDIT GOING CONCERN." Jurnal Bina Akuntansi 6, no. 1 (2019): 137–67. http://dx.doi.org/10.52859/jba.v6i1.45.

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The objective of this study was to obtain empirical evidence about the effect of auditor switching, liquidity, leverage, disclosure and financial distress on the probability of going concern audit opinion. The object of this study is the mining companies listed in Indonesia Stock Exchange in 2013 – 2016. Samples of this research were chosen by using purposive sampling and got 8 mining companies that matched the criteria. The criteria used for choosing the samples are listed on BEI as mining company during period 2013-2016, publish the annual report and audited financial statement in Rupi

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14

Christina, Christina, Meifida Ilyas, and Putri Salsabila. "Determinan Ketepatan Pemberian Opini Audit Dengan Pengalaman Auditor Sebagai Variabel Moderasi." Jurnal Liabilitas 10, no. 1 (2025): 1–9. https://doi.org/10.54964/liabilitas.v10i1.468.

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This research aims to partially and simultaneously determine independence, ethics and competence on the accuracy of providing audit opinions, as well as the role of auditor experience as a moderator in this relationship. The research population is auditors registered at KAP South Jakarta. The research sample was 83 respondents. The sampling technique is purposive sampling. The analysis method is multiple linear regression. The partial research results show that ethics and competence influence the accuracy of providing an audit opinion, while independence does not influence the accuracy of prov

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15

Stiawan, Hari, and Aris Sanulika. "THE EFFECT OF PROFESSIONALISM, OBJECTIVITY, ACCOUNTABILITY, KNOWLEDGE OF THE ACCURACY OF GIVING AUDIT OPINION AND AUDIT EXPERIENCE AS MODERATING VARIABLES." EAJ (ECONOMICS AND ACCOUNTING JOURNAL) 2, no. 3 (2019): 175. http://dx.doi.org/10.32493/eaj.v2i3.y2019.p175-180.

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The auditor as a party trusted by the public, the auditor will examine the financial statements and then issue a statement. This study aims to determine the effect of professionalism, objectivity, accountability, knowledge on the accuracy of the provision of audit opinions and auditor experience as a moderating variable on the influence of audit expertise on the accuracy of giving opinions by the auditor. The type of data used in this study is quantitative data. Sources of data in this study are primary data. The population in this study were auditors who worked at KAP located in South Tangera

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16

Mareta, Sigit. "ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI TIMELINESS PUBLIKASI LAPORAN KEUANGAN PERIODE 2009-2010 (Studi Empiris Pada Bursa Efek Indonesia)." Jurnal Akuntansi 19, no. 1 (2017): 93. http://dx.doi.org/10.24912/ja.v19i1.116.

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Tujuan dari penelitian ini adalah untuk menganalisis faktor-faktor yang mempengaruhi ketepatan waktu publikasi laporan keuangan perusahaan publik di Indonesia. Faktor yang diteliti dalam penelitian ini adalah profitabilitas, likuiditas, leverage, ukuran perusahaan, opini auditor, reputasi akuntan publik, pertukaran akuntan publik, dan pertukaran manajemen sebagai variabel independen sedangkan ketepatan waktu sebagai variabel dependen. Populasi dari penelitian ini adalah seluruh emiten di Bursa Efek Indonesia yang menyampaikan laporan keuangan untuk periode tahun 2009 sampai 2010. Sampel peneli

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17

Senosuryoputro, Benedictus Wibisono, and Ratnawati Kurnia. "Pengaruh Informasi Rasio Keuangan dan OpiniAudit Tahun Sebelumnya Terhadap Penerimaan Opini Audit Going Concern." Jurnal ULTIMA Accounting 7, no. 2 (2016): 75–93. http://dx.doi.org/10.31937/akuntansi.v7i2.182.

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This research as causal research studies conducted to establish a causal relationship between variables Quick Ratio, Loan to Deposit Ratio, Non-Performing Loans, Return on Assets, Capital Adequacy Ratio, and Prior Year Audit Opinion on the acceptance of going concern audit opinion. The object of this research is the banking companies listed in Indonesia Stock Exchange in 2008 - 2012. Samples were taken by using purposive sampling as many as 24 banking company. Criteria taken among companies that publish financial statements audited by an external auditor in the year 2008 - 2012 and has a poor

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18

Hinarno, Elia, and Maria Stefani Osesoga. "Pengaruh Kualitas Auditor, Kondisi Keuangan, Kepemilikan Perusahaan, Disclosure, Pertumbuhan Perusahaanm dan Debt Default terhadap Penerimaan Opini Audit Going Concern." Jurnal ULTIMA Accounting 8, no. 2 (2016): 89–110. http://dx.doi.org/10.31937/akuntansi.v8i2.583.

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The objective of this study was to obtain empirical evidence about the effect of auditor’s quality, financial condition, company’s ownership, disclosure, company’s growth, and debt default on the acceptance of going concern audit opinion. The object of this study is the manufacture companies listed in Indonesia Stock Exchange in 2011 -2014. Samples of this research were taken by using purposive sampling as many as 8 manufactures company. Criteria taken among companies that publish annual report with financial statements audited by an external auditor in the year 2011 – 2014, financial statemen

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Christiani, Agnes Puji, and Ratnawati Kurnia. "Pengaruh Skeptisisme Profesional Auditor, Risiko Audit, Pengalaman Audit, Keahlian, Dan Independensi Terhadap Ketepatan Pemberian Opini Audit." Jurnal ULTIMA Accounting 4, no. 1 (2012): 22–44. http://dx.doi.org/10.31937/akuntansi.v4i1.135.

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The purpose of this research is to determine the impact of between the auditor’s professional skepticism, audit risk, audit experience, audit expertise, and independence with the accuracy of audit opinion by public accountant. This research done by survey method the responden are senior auditors, supervisors, managers, and partners in public accountant office in Jakarta and Tangerang. The samples were taken by non-probability sampling method with using convenience sampling. The total samples used in analysis are 102 responden. Data analysis conducted by using multiple regression. Hypothesis te

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Alazis, Ikhsan Galih, Riana Rachmawati Dewi, and Yuli Chomsatu. "Faktor-Faktor Yang Mempengaruhi Audit Delay Pada Perusahaan Manufaktur Sektor Aneka Industri." Journal of Economic, Bussines and Accounting (COSTING) 6, no. 2 (2023): 1822–29. http://dx.doi.org/10.31539/costing.v6i2.5508.

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Delays in auditing financial reports within companies can be a cause of overall delays in issuing company reports, but audits will be necessary to ensure the accuracy and transparency of financial reports published by companies. Many factors trigger the emergence of audit delay. So researchers want to learn more about the effect of variables profitability, solvency, company size, audit opinion, and auditor reputation on audit delays. The researcher chose the population in manufacturing companies in the various industrial sectors listed on the Indonesia Stock Exchange (IDX) 2019-2021. The data

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Ramanda, Ullan Uchi. "THE EFFECT OF PROFESSIONAL SKEPTICISM, ETHICS AND COMPETENCE ON THE ACCURACY OF GIVING AN AUDIT OPINION." Berkala Akuntansi dan Keuangan Indonesia 7, no. 1 (2022): 95–112. http://dx.doi.org/10.20473/baki.v7i1.31908.

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The focus of this research is to see how professional skepticism, ethics, and competence on the accuracy of giving an audit opinion. The auditor at the South Jakarta Public Accounting Firm is the study's sample. The sample methodology used was purposeful sampling. The sample for this study consisted of 88 respondents from 19 public accounting firms in South Jakarta. The data used in this study is primary data, in the form of a questionnaire given to the auditor. The hypothesis of this study was tested using Multiple Linear Regression Analysis with Statistics Program and Service Solution (SPSS)

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Bruynseels, Liesbeth, W. Robert Knechel, and Marleen Willekens. "Auditor Differentiation, Mitigating Management Actions, and Audit-Reporting Accuracy for Distressed Firms." AUDITING: A Journal of Practice & Theory 30, no. 1 (2011): 1–20. http://dx.doi.org/10.2308/aud.2011.30.1.1.

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SUMMARY: In this paper we examine whether there is auditor differentiation through industry specialization and audit methodology in judging the adequacy of mitigating management actions as implemented by financially distressed companies. Using a sample of U.S. companies from manufacturing industries (SIC 20–39) that went bankrupt between 1999–2002, we find evidence that specialist auditors are more likely to issue a going-concern opinion for soon-to-be bankrupt companies when management undertakes strategic turnaround initiatives, relative to non-specialist auditors. Interestingly, and counter

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Afifah, Yuliana. "Faktor-Faktor Yang Mempengaruhi Audit Delay (Study pada Perusahaan Food and Beverages di Bursa Efek Indonesia 2018-2020)." JFAS : Journal of Finance and Accounting Studies 4, no. 1 (2022): 61–71. http://dx.doi.org/10.33752/jfas.v4i1.387.

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Public companies are required to publish financial statements in time that has been set by the OJK which is lees than 120 days. The delay of the company in the publish financial statements to give effect to the good name of the company and the trust investor that can make declining investor confidence to the company. One of the companies that experienced a delay in the publishing of financial statements Food and Beverages Companies on the IDX in 2018-2020. Purpose of the study is determine of the factors that effect audit delay. Data analysis in this study used the logistic regression method.

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Suhardi, Suhardi. "PERSEPSI PEMAKAI LAPORAN KEUANGAN PEMERINTAH DAERAH TERHADAP INDEPENDENSI AUDITOR BADAN PEMERIKSA KEUANGAN." JURNAL AKUNTANSI UNIVERSITAS JEMBER 10, no. 2 (2015): 1. http://dx.doi.org/10.19184/jauj.v10i2.1249.

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This research examines the perception of financial statement user of local government to state audit board (BPK) of auditor independence. With confirmation seven independence determinants a) the duration assignation of audit, b) independence in budget audit, c) the limited assignation time and resources provided by for auditor BPK, d) existence of family relationship, e) existence of tendency to side, because political confidence or social, f) Access to information without resistance, g) freedom to determine matter and time reports and freedom to publish and dissemination of inspection reports

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25

Afiqah, Nisa, Helisa Noviarty, and Muhammad Fahmi. "PENGARUH PROFITABILITAS, LIKUIDITAS, OPINI AUDIT TAHUN SEBELUMNYA, OPINION SHOPPING TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN." Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) 8, no. 3 (2024): 1260–75. http://dx.doi.org/10.31955/mea.v8i3.4575.

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Penelitian ini dilakukan dengan harapan dapat menguji dan menganalisis faktor yang menyebabkan going concern audit opinion diberikan auditor kepada entitas sektor energy yang listing di Bursa Efek Indonesia. Penilaian kelangsungan hidup adalah pernyataan dari auditor guna menentukan adakah ketidakmampuan entitas dalam melanjutkan kelangsungan usahanya. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh profitabilitas, likuiditas, opini audit tahun sebelumnya dan opinion shopping terhadap penerimaan opini audit going concern. Perusahaan di sektor energy yang listing di Indonesia S

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Puryati, Dwi. "Faktor Yang Mempengaruhi Audit Delay." Jurnal Akuntansi Kajian Ilmiah Akuntansi (JAK) 7, no. 2 (2020): 200–212. http://dx.doi.org/10.30656/jak.v7i2.2207.

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Company is going public in Indonesia are required to publish their financial reporting that have been audited by an external auditor in accordance with the specified time. However in practice there are still companies that are late in submitting financial reporting. This research aims to examine the effect of tenur audite, audit opinion and size company to audit delay in manufacturing companies listed in Indonesia Stock Exchange on 2015-2017.  The population in this reserch is manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017 with total number of 152 companies.

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Aulia, Rahma, Agus Maulana, and Taufiq Supriadi. "Influence of integrity, independence, professional skepticism, and audit situation on audit opinion." Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 10, no. 1 (2024): 55–66. http://dx.doi.org/10.28986/jtaken.v10i1.1626.

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In forming an audit opinion, some aspects need to be considered by state auditors. This study aims to investigate the impact of integrity, independence, professional skepticism, and audit situation on audit opinion in the context of auditing state institutions by state auditors. Cluster proportional sampling was used to sample 52 auditors who worked at the Directorate General of Audit I, BPK RI. The analysis was conducted using structural equation modeling and partial least squares with SmartPLS 4 software. The results revealed that integrity and independence positively affected audit opinion.

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Reschiwati, Reschiwati, and Maria Christina Leda Meo Maria Christina Leda Meo. "Accuracy of Audit Opinion: Factors that Influence it." Journal of Accounting Research, Organization and Economics 2, no. 3 (2020): 218–31. http://dx.doi.org/10.24815/jaroe.v2i3.15184.

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Objective – The accuracy of providing audit opinions is very important for stakeholders in the context of business decision making. In order to provide the right opinion, the auditor must have sufficient expertise, independence and experience to support his work. This study aims to analyze the influence of the factors of expertise, independence and experience of auditors on the accuracy of giving audit opinions.Design/methodology – Data collection techniques used in this study are primary data in the form of questionnaires distributed to auditors working in public accounting firms in the Centr

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Rahayu, Ratna Dwi Titi. "The Effect of Company Size, Company Age, Auditor's Opinion, and Public Ownership on the Timeliness of Submitting Financial Statements (Empirical Study on Manufacturing Companies Listed on the Idx For the Period 2011 – 2015)." ProBisnis : Jurnal Manajemen 12, no. 2 (2021): 23–30. http://dx.doi.org/10.35335/probisnis.v12i2.19.

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The purpose of this research is to analyze the effect of Company Size, Company Age, Auditor Opinion, and Public Ownership on Financial Reporting Timeliness of the manufacture company in Indonesia Stock Exchange (IDX) for the period 2011 - 2015. This research type was causal comparative research. Sampling method used purposive sampling. Population of this research is company in manufacture at Indonesian Stock Exchange in 2011, 2012, 2013, 2014, and 2015 with 23 companies as sample. Data that use in this research provide by audited financial report in 2011-2015 that publish in www. idx.co.id. Lo

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Pinandhito, Samuel Hamonangan, and Made Sudarma. "Effect of Time Budget Pressure, Independence, and Auditor Experience on the Accuracy of Providing Audit Opinions." Telaah Ilmiah Akuntansi dan Perpajakan 1, no. 2 (2023): 220–31. http://dx.doi.org/10.21776/tiara.2023.1.2.28.

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Good government governance requires the Central Government to have the Central Government Financial Report (LKPP) audited by the Audit Board of the Republic of Indonesia (BPK) at the end of the fiscal year as a public accountability. This study aims to examine the effect of time budget pressure, independence, and auditor experience on the accuracy of providing audit opinion by the Audit Board of the Representatives of the Province of East Java in Sidoarjo City. This study includes primary data from the questionnaires filled by 86 respondents selected through the Proportionate Stratified Random

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Stiawan, Hari. "PENGARUH PROFESIONALISME DAN OBJEKTIFITAS AUDITOR TERHADAP KETEPATAN PEMBERIAN OPNI AUDIT." JURNAL AKUNTANSI BERKELANJUTAN INDONESIA 1, no. 3 (2018): 311. http://dx.doi.org/10.32493/jabi.v1i3.y2018.p311-322.

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The purpose of this research is to find out how much influence the professionalism and objectivity of the auditor on the accuracy of giving opinion to the Public Accountant in the South Jakarta , both partially and simultaneously. This type of research is causality, using primary data through distributing questionnaires to KAP in the South Jakarta. Respondents are auditors, Sampling was done by random sampling method, The unit of analysis is the auditor, as well as data analysis using multiple linear regression analysis. The results showed that simultaneously the variables of professionalism a

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Tanujaya, Kennardi, and Sinta Nuriah. "Determinants That Influence Audit Delay." Global Financial Accounting Journal 7, no. 1 (2023): 99–116. https://doi.org/10.37253/gfa.v7i1.7626.

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Purpose - This study was conducted to identify the factors that affect audit delays and things that cause delays in audited financial statements. This study uses variables such as firm size, audit opinion, auditor size, profitability, leverage, board of commissionersâ€™ size, independent commissioner size, CEO tenure, and CEO expertise. Research Method - Data from the annual financial statements of firms listed on the Indonesia Stock Exchange were utilized as the sample in this study. A total of 1,960 data samples were obtained, covering the years 2016 to 2020. Purposive sampling was used in t

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Haryadi, Dedi, and Vito Apriyanto. "FAKTOR YANG TERLIBAT DIDALAM OPINI AUDIT GOING CONCERN PADA PERUSAHAAN SEKTOR PROPERTY DI BURSA EFEK INDONESIA." JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi 12, no. 1 (2025): 62–74. https://doi.org/10.30656/jak.v12i1.8821.

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Going concern opinion as an audit opinion explains the auditor's doubts about the company's performance to operate in the future. Providing audit opinion and explaining the company's condition has a major impact on investment decisions so that auditor independence, integrity and objectivity are required according to professional ethics. This study was conducted with the aim of identifying the effect of prior opinion, opinion shopping, cash flow ratio, and company growth on going concern audit opinion acceptance in property sector companies listed on the Indonesia Stock Exchange. The method use

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Rak, Yevhen. "Disclosure and control of fraud in financial statements in the context of business management on the example of the polish economy." SPC Journal of Social Sciences 4, no. 1 (2023): 1–2. https://doi.org/10.14419/8m4cq215.

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All business entities that conduct economic activities in the capital market are in contact with the revenues and costs that these activities gen-erate. This has to do with the business operations performed. This is a sphere that cannot be ignored in the preparation of financial state-ments, the “reading” of the report or the audit conducted by the auditor in the context of business management. It is also an area particularly vulnerable to the risk of manipulation. These manipulations are related to the tweaking or smoothing of the financial result. Accordingly, the auditor is tasked with exam

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Sánchez-Serrano, José Ramón, David Alaminos, Francisco García-Lagos, and Angela M. Callejón-Gil. "Predicting Audit Opinion in Consolidated Financial Statements with Artificial Neural Networks." Mathematics 8, no. 8 (2020): 1288. http://dx.doi.org/10.3390/math8081288.

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The models for predicting audit opinion analyze the variables that affect the probability of obtaining a qualified opinion. This helps auditors to plan revision procedures and control their performances. Despite their apparent relevance, existing models have only focused on the context of individual financial statements and none have referred to consolidated financial statements. The consolidated information is essential for decision-making processes and understanding the true financial situation of a company. Our objective is to provide a new audit opinion prediction model for consolidated fi

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Fadila, Ahmad, and Yan Rahadian. "Usulan Rancangan Perumusan Opini Audit Internal Pada Kegiatan Audit Aparat Pengawasan Intern Pemerintah." Jurnal Riset Akuntansi dan Keuangan 7, no. 2 (2019): 389–406. https://doi.org/10.17509/jrak.v7i2.17241.

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Abstract. The research proposed to provide input to the Government Internal Supervisory Apparatus or Aparat Pengawasan Intern Pemerintah (APIP) on the importance of the application of internal audit opinion, analyze the perceptions of auditors, auditors, and users of the internal audit opinion opinion applied, and use the formulation of internal audit opinions in accordance with the results of APIP audit reports . Case studies use case study methods with qualitative methods. The object of research is five APIP units for audit, and one unit of research results for APIP audits. The research data

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Kadir, Nila, and David H. M. Hasibuan. "Pengaruh Pengalaman dan Tekanan Ketaatan Terhadap Audit Judgment." Jurnal Ilmiah Akuntansi Kesatuan 5, no. 1 (2018): 58–65. http://dx.doi.org/10.37641/jiakes.v5i1.18.

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Each company is required to provide information on the financial statements in accordance with applicable standards that have been set. Therefore, the company needs further examination in order to meet accountability to investors and creditors and the public that may affect the valuation of the company. Such informations should be useful and presented appropriately and accurately for users of financial statements. To fulfill this obligation, the company requires the services of a third party audit of the so-called independent auditor as the party in charge of examining and giving an opinion on

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Sabti, Ala Alddin Abdulwahab Al, and Majid Ahmed AL Anssari. "The Relationship Between the Reputation of Audit Offices and the Accuracy of the Opinion on Continuity and the Extent to Which it is Affected by the Financial Failure Field Research in the Iraqi Stock Exchange." International Journal of Professional Business Review 7, no. 2 (2022): e0425. http://dx.doi.org/10.26668/businessreview/2022.v7i2.425.

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Purposes: The purpose of the research is to test the relationship between the reputation of the auditor's office and the accuracy of his opinion on continuity and the impact of that relationship on the financial failure of the client company. Theoretical framework: Studying the impact of the financial failure of the client company as an intermediate variable. Where some control variables are included, these were addressed through previous studies through a sample of companies listed on the Iraqi stock market (2017-2020) based on the binary logistic regression model to test the research hypothe

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Famiyanti, Riski, and Hero Priono. "DETERMINAN KETEPATAN WAKTU DALAM PUBLIKASI LAPORAN KEUANGAN DENGAN OPINI AUDIT SEBAGAI VARIABEL MODERASI." Jurnal Maneksi 14, no. 2 (2025): 1008–20. https://doi.org/10.31959/jm.v14i2.3134.

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Introduction: This study aims to examine the effect of auditor opinion on the relationship between profitability, liquidity, company size, and financial reporting period. Furthermore, this study aims to determine the impact of these factors on the accuracy of financial statements. Methods: This research is a quantitative study with an explanatory method by collecting secondary data from 92 manufacturing and non-manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2019-2023 period. The sampling technique in this study used purposive sampling method, so that the sample use

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John, Kose, and Shirley Liu. "Auditor Expertise and Bank Failure: Do Going Concern Opinions Predict Bank Closure?" Journal of Risk and Financial Management 18, no. 5 (2025): 262. https://doi.org/10.3390/jrfm18050262.

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This study investigates how the quality of engagement auditors, assessed using the auditor’s industry expertise and size at both national and state levels, influences the likelihood of going concern opinion (GCO) issuance for U.S. banks from 2002 to 2023. We also examine how auditor quality affects the accuracy of GCOs, specifically regarding Type I (false positive) and Type II (false negative) errors in GCO issuance. Using a dataset of 4992 bank-year observations from 414 unique banks, we analyze the correlations between auditor characteristics and these error types. We find that state-level

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HOPWOOD, WILLIAM, JAMES C. McKEOWN, and JANE F. MUTCHLER. "A Reexamination of Auditor versus Model Accuracy within the Context of the Going-Concern Opinion Decision." Contemporary Accounting Research 10, no. 2 (1994): 409–31. http://dx.doi.org/10.1111/j.1911-3846.1994.tb00400.x.

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Cellica, Lisa, and Ratnawati Kurnia. "The Impact of Bankruptcy Prediction, Company’s Financial Condition, Previous Year Audit Opinion, Firm Size and Audit Tenure Towards Auditor’s Going Concern Opinion." Accounting and Finance Review (AFR) Vol.1(1) Dec. 2016 1, no. 1 (2016): 51–58. http://dx.doi.org/10.35609/afr.2016.1.1(7).

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Objective – The auditor is responsible for obtaining sufficient audit evidence about the accuracy and proper use of the going concern assumption from the company’s management through its financial statements. These evidence are used for the purpose of deciding whether there are material uncertainties about the entity's ability to maintain the continuity of its business. Thus, the objective of this paper is to examine the impact of bankruptcy prediction, company’s financial condition, previous year audit opinion, firm size and audit tenure towards Auditor’s going concern opinion. Methodology/Te

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Surtikanti, S., S. N. S. Yusuf, and J. Supriyanto. "Impact of Auditor Perception and Audit Evidence on Methods of Calculating State Financial Losses: Evidence from Deputy for Investigation of Indonesia's Financial and Development Supervision Agency." Proceeding of International Conference on Business, Economics, Social Sciences, and Humanities 2 (December 1, 2021): 421–31. http://dx.doi.org/10.34010/icobest.v2i.301.

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The purpose of this study is to empirically test the impact of auditor perception and audit evidence on the method of calculating state financial losses. The research method that is carried out is the survey method. The population in this study is an investigative auditor with the role of Chairman of the Audit Team, Technical Controller and Quality Controller in the Deputy for Investigation and Investigation of BPKP Representatives who totaled 294 people in positions as of December 31, 2019. Determination of samples using purposive sampling techniques, then the number of samples in this study

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Halim, Kusuma Indawati. "Pengaruh Leverage, Opini Audit Tahun Sebelumnya, Pertumbuhan Perusahaan, dan Ukuran Perusahaan terhadap Opini Audit Going Concern." Owner 5, no. 1 (2021): 164–73. http://dx.doi.org/10.33395/owner.v5i1.348.

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

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Saleh, Safaa, Ahmed Diab, and Osama Abouelela. "Firm Complexity and the Accuracy of Auditors’ Going Concern Opinions in Emerging Markets: Does Auditor Work Stress Matter?" Journal of Risk and Financial Management 18, no. 3 (2025): 108. https://doi.org/10.3390/jrfm18030108.

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This study examines the direct and indirect effects of firm complexity on the accuracy of auditors’ going concern opinion (GCAO), and whether and how auditors’ work stress (AWS) can serve as a mediating variable in such a relationship. We analyzed a sample of 705 firm-year observations from 105 non-financial firms listed on the Egyptian Stock Exchange between 2017 and 2023. Binary logistic regression, OLS regression, and path analysis were employed to test the study hypotheses. The results suggested that firm complexity is negatively associated with GCAO accuracy but positively associated with

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Nugraha, Ervan Reri, and Trinandari Prasetya Nugrahanti. "Factors Influencing Audit Judgement: Literature Review." West Science Accounting and Finance 3, no. 01 (2025): 68–76. https://doi.org/10.58812/wsaf.v3i01.1513.

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Misjudgment by the Auditor will affect the accuracy of the final opinion on the fairness of the financial statements. Therefore, the assessment has a significant influence on the final decision, which directly or indirectly will also affect the decisions to be taken by stakeholders. This study aims to empirically find out about Audit Judgment. The approach used is a literature review by examining eight main studies by exploring the results of previous studies on what impacts can affect Audit Judgment. The theoretical contribution includes increasing knowledge for readers and researchers, provi

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Fikri, Ahmad Faiz, Fitri Romadhon, and Muhammad Akbar. "Model Prediksi Financial Distress: Manakah yang Lebih Akurat dan Sesuai dengan Opini Auditor?" Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) 12, no. 01 (2024): 19–33. https://doi.org/10.31102/equilibrium.12.01.19-33.

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The financial performance of property and real estate sector companies has decreased significantly due to the covid-19 pandemic. The purpose of this study is to empirically test several financial distress prediction models in accordance with the initial auditor's opinion report and then compare them with the actual state of the company. The sample of this research is real estate companies listed on the Indonesia Stock Exchange from 2019 to 2020. The data analysis method in this research is to measure the accuracy, precision, and error rate of the Altman Z-Score, Ohlson, Fulmer, Grover, and Zmi

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Zarei, Hamid, Hassan Yazdifar, Mohsen Dahmarde Ghaleno, and Ramin azhmaneh. "Predicting auditors' opinions using financial ratios and non-financial metrics: evidence from Iran." Journal of Accounting in Emerging Economies 10, no. 3 (2020): 425–46. http://dx.doi.org/10.1108/jaee-03-2018-0027.

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PurposeThe purpose of the paper is to investigate the extent to which a model based on financial and non-financial variables predicts auditors' decisions to issue qualified audit reports in the case of companies listed on the Tehran Stock Exchange (TSE).Design/methodology/approachThe authors utilized data from the financial statements of 96 Iranian firms as the sample over a period of five years (2012–2016). A total of 480 observations were analysed using a probit model through 11 primary financial ratios accompanying non-financial variables, including the type of audit firm, auditor turnover

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Asen Susanto, Erlina, Chandra Situmeang, and Abdillah Arif Nasution. "The Role of Auditor Behavior in Moderating Independence, Time Pressure, Experience that Affects Audit Quality at Public Accounting Firms." International Conference on Education, Social Sciences and Technology (ICESST) 2, no. 2 (2023): 544–58. https://doi.org/10.55606/icesst.v2i2.367.

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An audit is a systematic, independent examination of financial statements, accounting records, and supporting documents prepared by management, the purpose of which is to form an opinion on the accuracy of financial statements. Financial statements must have relevant characteristics (reliability) and reliability (reliability). Without the services of auditors, management cannot convince outsiders that the financial statements presented by management contain reliable and reliable information. Independence is the auditor's attitude to impartiality. The experience of the examiner contributes to h

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Ren, Yanze, Yan Liu, Jing Chen, Xiaoyu Guo, Junyu Shi, and Mengmeng Jia. "News Stance Discrimination Based on a Heterogeneous Network of Social Background Information Fusion." Entropy 25, no. 1 (2022): 78. http://dx.doi.org/10.3390/e25010078.

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Media with partisan tendencies publish news articles to support their preferred political parties to guide the direction of public opinion. Therefore, discovering political bias in news texts has important practical significance for national election prediction and public opinion management. Some biased news often has obscure expressions and ambiguous writing styles. By bypassing the language model, the accuracy of methods that rely on news semantic information for position discrimination is low. This manuscript proposes a news standpoint discrimination method based on social background inform

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