Article Per Year (5 Year)
p-Index From 2020 - 2025
3.99
P-Index
This Author published in this journals
All Journal Krisna: Kumpulan Riset Akuntansi Juara: Jurnal Riset Akuntansi Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Diklat Review : Jurnal manajemen pendidikan dan pelatihan Jurnal Akuntansi dan Keuangan Humanism : Jurnal Pengabdian Masyarakat Operations Research: International Conference Series Akasia: Artikel Ilmiah Sistem Informasi Akuntansi Jurnal Abmas Negeri (JAGRI) AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Journal of Accounting, Management and Economics Research Jurnal Audit dan Perpajakan Journal of Accounting, Management, Economics, and Business Journal of Entrepreneurship and Community Innovations Jurnal Akuntansi Neraca Journal of Islamic Contemporary Accounting and Business Jurnal Sistem Informasi, Akuntansi dan Manajemen
Challen, Auliffi Ermian
Unknown Affiliation
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Mathematics Public Health Social Sciences Other

Published : 23 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search
Journal : Jurnal Audit dan Perpajakan

 1 
Analisis Kinerja Keuangan Perusahaan Menggunakan Metode EVA, MVA dan FVA Zaki, Amry; Challen, Auliffi Ermian
Jurnal Audit dan Perpajakan (JAP) Vol. 2 No. 2 (2022): Artikel Penelitian Desember 2022
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (652.016 KB) | DOI: 10.47709/jap.v2i2.1967

Abstract

The purpose of this study was to determine the financial performance of companies in the food and beverages sub-sector. using economic value-added, market value, and financial value-added methods. The population of this study is manufacturing companies listed on the  Indonesia stock exchange. The total sample used 9 companies in the food and beverages sub-sector. The data analysis of this study used the calculation of EVA, MVA, and FVA methods. The result showed the 7 companies produced positive values in the 2016-2020 Period. Companies with positive value succeeded in creating economic added value for the company and shareholders. The result of the MVA Calculation shows the 6 companies produce a positive MVA value which indicates that the company has succeeded and increased the added value of the invested capital. While the result of the FVA calculation, there are 8 companies that have succeeded in producing positive FVA Value,  this shows that the companies are able to create financial added. 
Faktor-Faktor Yang Mempengaruhi Penerimaan Opini Audit Going Concern Khalita, Roselina; Challen, Auliffi Ermian
Jurnal Audit dan Perpajakan (JAP) Vol. 2 No. 2 (2022): Artikel Penelitian Desember 2022
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (238.224 KB) | DOI: 10.47709/jap.v2i2.1995

Abstract

This research was conducted with the aim of examining the effect of company growth, financial distress, and disclosure on going concern audit opinion acceptance. This research was conducted using logistic regression method. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange. Sampling with a total of 95 companies was carried out by using purposive sampling technique. While the analysis was carried out by descriptive statistical test and logistic regression test. Based on the data analysis conducted in this study, it can be concluded that company growth has no effect on going concern audit opinion acceptance. Financial Distress has a positive effect on going concern audit opinion acceptance. Disclosure has a negative effect on going concern audit opinion acceptance
Analisis Kinerja Keuangan Perusahaan Menggunakan Metode EVA, MVA dan FVA Zaki, Amry; Challen, Auliffi Ermian
Jurnal Audit dan Perpajakan (JAP) Vol. 2 No. 2 (2022): Artikel Penelitian Desember 2022
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jap.v2i2.1967

Abstract

The purpose of this study was to determine the financial performance of companies in the food and beverages sub-sector. using economic value-added, market value, and financial value-added methods. The population of this study is manufacturing companies listed on the  Indonesia stock exchange. The total sample used 9 companies in the food and beverages sub-sector. The data analysis of this study used the calculation of EVA, MVA, and FVA methods. The result showed the 7 companies produced positive values in the 2016-2020 Period. Companies with positive value succeeded in creating economic added value for the company and shareholders. The result of the MVA Calculation shows the 6 companies produce a positive MVA value which indicates that the company has succeeded and increased the added value of the invested capital. While the result of the FVA calculation, there are 8 companies that have succeeded in producing positive FVA Value,  this shows that the companies are able to create financial added. 
Faktor-Faktor Yang Mempengaruhi Penerimaan Opini Audit Going Concern Khalita, Roselina; Challen, Auliffi Ermian
Jurnal Audit dan Perpajakan (JAP) Vol. 2 No. 2 (2022): Artikel Penelitian Desember 2022
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jap.v2i2.1995

Abstract

This research was conducted with the aim of examining the effect of company growth, financial distress, and disclosure on going concern audit opinion acceptance. This research was conducted using logistic regression method. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange. Sampling with a total of 95 companies was carried out by using purposive sampling technique. While the analysis was carried out by descriptive statistical test and logistic regression test. Based on the data analysis conducted in this study, it can be concluded that company growth has no effect on going concern audit opinion acceptance. Financial Distress has a positive effect on going concern audit opinion acceptance. Disclosure has a negative effect on going concern audit opinion acceptance
Co-Authors Adriansyah, Mohamad Vikri Arfan Ikhsan, Arfan Aryani, Amelia Dwi Bahdi, Sabila Amalia Dewi Sri Susanti Elmanizar, Elmanizar Fabian, Reynara Rizky Fitri, Hadiati Fitriani, Heppy Gunawan, Andri Gusman, Regita Virgiana Imelda Sari Ismail, Verni Yuliati Karan, Ayu Agni Hastun Khalita, Roselina Maimunah, Hafsah Muhammad Akhyar Adnan Muhammad Faisal Nurhayati, Ely Oktavia, Dzuhrini Oktaviani oktaviani Purnawati, Purnawati Rohmah, Fajriyani Nur Subing, Hesty Juni Tambuati Utie, Maulida Salmi Zaki, Amry