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All Journal JAAF (Journal of Applied Accounting and Finance) Jurnal Sosial dan Teknologi
Ery Yanto
Universitas Presiden
Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Engineering Environmental Science Law, Crime, Criminology & Criminal Justice

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The Influences of Solvency, Cash Flow Ratio and Profitabiliy toward Going Concern Opinion Ery Yanto; Pandu Cakranegara
JAAF (Journal of Applied Accounting and Finance) Vol 5, No 1 (2021): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v5i1.1467

Abstract

In providing an audit opinion, some assumptions must be met, one of which is that it will continue. In terms of corporate sustainability accounting, this is called a going concern. To evaluate whether the company has a going concern, an auditor can look at several indicators. These indicators include solvency, cash flow, and profitability. This study attempts to investigate the effect of these three variables towards audit going concern. Multiple linear regression statistical methods are used to link them with the going concern level. Based on the research results on 56 companies listed on the Indonesia Stock Exchange from 2017 to 2019, it can be concluded that solvency, cash flow, and profitability significantly affect the company.
Effect of Corporate Social Responsibility and Good Corporate Governance on the Value of Company with Profitability as Moderating Variables Ery Yanto, S.E., Ak., M.Ak.
JAAF (Journal of Applied Accounting and Finance) Vol 2, No 1 (2018): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.627 KB) | DOI: 10.33021/jaaf.v2i1.304

Abstract

This research aims to examine the influence of disclosure of corporate social responsibility and good corporate governance on the firm value to profitability as a moderating variable of manufactured companies listed on the Indonesia Stock Exchange for the period 2010-2012. This type of research is an association research using purposive sampling technique. The population in this study are the manufactured companies listed on Indonesia Stock Exchange during the years 2010-2012, as many as 91 companies as selected samples, thus, the total of observations in this study is composed of 273 companies that are analyzed using multiple linear regression with moderate regression analysis. The data used are from financial statements and sustainable report. Hypothesis testing using t test and F test. Research results showed that disclosure of corporate social responsibility and good corporate governance that is moderated affects firm value.
The Influence of Previous Audit Opinion, Audit Tenure and Liquidity toward Going Concern Opinion in Manufacturing Companies for the Period of 2015-2017 Cindy Saputra Kuswara; Ery Yanto
JAAF (Journal of Applied Accounting and Finance) Vol 3, No 1 (2019): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (510.849 KB) | DOI: 10.33021/jaaf.v3i1.674

Abstract

Going Concern Opinion issued by auditor when there is doubt of a company’s ability to continue as going concern. This research have the objective to determine the relationship between Previous Audit Opinion, Audit Tenure and Liquidity with Going Concern Opinion in manufacturing companies listed in IDX form years 2015 until 2017. The population of this research is 156 with total of sample are 37 manufacturing companies. The research of data using descriptive statistic and logistic regression analysis method. The result shows that Previous Audit Opinion and Liquidity have significant influence toward Going Concern Opinion and Audit Tenure does not have significant influence toward Going Concern Opinion.
Manufacturing Firm Value Drivers through Return on Assets, Return on Equity and Earning per Shares Gita Fitriningsih; Ery Yanto; Pandu Adi Cakranegara
JAAF (Journal of Applied Accounting and Finance) Vol 5, No 2 (2021): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v5i2.3372

Abstract

The company's goal is to create value. Therefore, it is important for companies to know the source of the company's value creation. This study connects the independent factors that affect firm value, namely Return On Equity, Return On Assets, and Earning Per Shares. This research used a sample of 30 companies. The samples used in this research are manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2019 with the sampling technique using purposive sampling. The results indicated that the return on assets has no significant effect on share prices, return on equity has no significant effect on share prices, EPS has an significant effect on share prices and simultaneously return on assets, return on equity and earnings per share has an significant effect on share prices.
Detection of financial and non-financial factors affecting the acceptance of going concern opinion Ery Yanto, S.E., Ak., M.Ak.; Stasya Monifa
JAAF (Journal of Applied Accounting and Finance) Vol 6, No 1 (2022): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v6i1.3616

Abstract

Financial statements are source of information for investors in determining which companies to invest in. Therefore, the reliability of financial statements has an important role. In order for financial reports to be reliable, there are two important things, namely reporting quality and earning quality factors. The auditor gives a fair opinion as a form of reporting quality. Thus, the going concern opinion is one of the opinions given by the auditor on earning quality. This study tries to examine what factors encourage the auditor to give going concern opinion to the company. The method used is a quantitative method using inferential statistics. In particular, the instrument used is logistic regression. The findings of this study are that companies that tend to get a going concern opinion have certain characteristics, among others, are large companies that have profits and have a fairly high level of debt. This finding can then be used by investors to identify companies that have the potential to get a going concern opinion. 
President University Students’ Employability Skills: The Influence of Gender, Academic Achievement, Area of Specialization, and Perceived Value of Internship Among Accounting Students Petra Greatlynieda Cahyono; Ery Yanto
Jurnal Sosial Teknologi Vol. 5 No. 3 (2025): Jurnal Sosial dan Teknologi
Publisher : CV. Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jurnalsostech.v5i3.32013

Abstract

This study explores how gender, academic achievement, area of specialization, and perceived value of internship influence the employability skills of accounting students. The primary issue examined is the variation in employability skills and how these factors contribute to students’ job readiness. Motivated by the need to align educational outcomes with job market demands, this research aims to provide insights that can improve internship programs and better prepare students from professional careers. A quantitative approach was employed, collecting data from 107 final-year and alumni of accounting students at President University. The analysis revealed significant relationships between the variables and employability skills, with gender, academic achievement, area of specialization, and perceived value of internship all showing a notable impact. These findings align with existing theories on employability and provide evidence that internships are a key factor in skill development. However, limitations such as the focus on a single institution and the use of self-reported data suggest the need for broader research to generalize findings.
Co-Authors Cakranegara, Pandu Adi Cindy Saputra Kuswara Gita Fitriningsih Pandu Cakranegara Petra Greatlynieda Cahyono Stasya Monifa