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Going Concern

June 12, 2010

Going concern adalah kelangsungan hidup suatu badan usaha. Dengan adanya going concern maka suatu badan usaha dianggap akan mampu mempertahankan kegiatan usahanya dalam jangka waktu panjang, tidak akan dilikuidasi (untuk perusahaan perbankan) dalam jangka waktu pendek. Menurut Lenard, dkk (1998)

Lenard, Mary Jane, Pervaiz Alam, and David Booth. “An Analysis of Fuzzy Clustering and a Hybrid Model for Auditor’s Going Concern

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