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All Journal Dinasti International Journal of Management Science Dinasti International Journal of Education Management and Social Science Journal of Accounting and Finance Management (JAFM) Eastasouth Journal of Effective Community Services The Es Accounting and Finance Ranah Research : Journal of Multidisciplinary Research and Development
Surjadi, Merna
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Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Transportation Other

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Journal : Journal of Accounting and Finance Management (JAFM)

 1 
The Effect Of Corporate Values, Conservatism, And Earnings Quality On Audit Opinion Going Concern Surjadi, Merna; Sofianty, Dianmonalisa; Whittleliang Hakki, Tandry; Pohan, Pricilla
Journal of Accounting and Finance Management Vol. 5 No. 3 (2024): Journal of Accounting and Finance Management (July - August 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i3.690

Abstract

Financial Report is the final result of the accounting cycle which is a record of financial information used to describe the financial condition of the company as information for external and internal parties of the company. The purpose of the report is to provide information on the financial position, financial performance and cash flow of the entity that is useful for most users of the report in making economic decisions (Minerva et al., 2020). Earnings quality is often associated with the quality of financial statement audits. the high value of the company, the tendency not to do a going concern audit opinion is greater, because a good company value is considered the profit generated by the company is stable. So this will attract management's interest in practicing going concern audit opinions. This study aims to test two influences, namely the influence of Company Value and conservatism on the going concern audit opinion carried out by the company and the influence of Company Value and conservatism on Earnings Quality. This study took the research population from financial sector companies listed on the Indonesia Stock Exchange for the period 2019-2021. The type of data used in this study is secondary data in the form of financial reports of companies that are used as samples. The research method used in this study is a quantitative research method. The sample was selected using the purposive sampling method. For hypothesis testing, this study uses multiple linear regression analysis. Based on the results of this study, it shows that Firm Value and Earnings Quality has an effect on the Audit Opinion Going Concern, But Conservatism has not effect on Opinion Audit Going Concern. This explains that with the high value of the company, the tendency not to do a going concern audit opinion is greater, because a good company value is considered to be a stable profit generated by the company. So this will attract management's interest in practicing going concern audit opinions.
Factors That Influence the Improvement of Financial Performance of MSMEs With Religiosity and Financial Technology as Moderation Surjadi, Merna; B.P. Simandjuntak, Johanes; Whittleliang Hakki, Tandry; Rosewita, Bella
Journal of Accounting and Finance Management Vol. 6 No. 4 (2025): Journal of Accounting and Finance Management (September - October 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i4.2336

Abstract

This study uses primary data collected by distributing questionnaires to MSMEs in several major cities in Indonesia, including MSMEs in Jakarta, Denpassar, Bandung, Surabaya, and Medan. The results of this study are The Influence of Accounting Information Systems on the Financial Performance of Micro, Small and Medium Enterprises, The Influence of Financial Literacy on the Financial Performance of Micro, Small and Medium Enterprises, The Influence of Accounting Management Strategies on the Financial Performance of Micro, Small and Medium Enterprises, The Role of Financial Technology as a moderating variable for the Influence of Accounting Information Systems on the Financial Performance of Micro, Small and Medium Enterprises, The Role of Financial Technology as a moderating variable for the Influence of Financial Literacy on the Financial Performance of Micro, Small and Medium Enterprises, The Role of Financial Technology as a moderating variable for the Influence of Accounting Management Strategies on the Financial Performance of Micro, Small and Medium Enterprises, The Role of Religiosity as a moderating variable for the Influence of Accounting Information Systems on the Financial Performance of Micro, Small and Medium Enterprises, The Role of Religiosity as a moderating variable for the Influence of Financial Literacy on the Financial Performance of Micro, Small and Medium Enterprises, The Role of Religiosity as a moderating variable for the Influence of Accounting Management Strategy on the Financial Performance of Micro, Small and Medium Enterprises.
Co-Authors Amanda, Anastasia Dian Andriani, Cinthia B.P. Simandjuntak, Johanes Chandru Khatwani, Daniel Hakki, Tandry Whittleliang Jocelyn, Jocelyn Loanza, Marshia Natalia, Michelle Pohan, Pricilla Ramli, Yosua Samuel Rosewita, Bella Simandjuntak, Johanes B.P. Simanungkalit, Jobrinson Sofianty, Dianmonalisa Whittleliang Hakki , Tandry Whittleliang Hakki, Tandry Yohanes Mardinata Rusli, Yohanes Mardinata Zulkifli, Nabila Felicita