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All Journal Jurnal Akuntansi Barelang ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar
Ferdila Ferdila
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Religion Economics, Econometrics & Finance Education Social Sciences

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Prediksi Risiko Kredit Berdasarkan Rasio Likuiditas, Rasio Solvabilitas, dan Kualitas Laba di Perusahaan Pembiayaan yang Terdaftar pada Bursa Efek Indonesia (BEI) Yushi Ana; Khadijah Khadijah; Ferdila Ferdila; Andi Auliya Ramadhany; Baru Harahap
ARZUSIN Vol 6 No 2 (2026): APRIL
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i2.9442

Abstract

Credit risk in financing companies is an important issue influenced by various financial indicators, but studies that specifically integrate liquidity ratios, solvency ratios, and earnings quality in a single predictive model remain limited. This study aims to analyze the effect of liquidity ratios, solvency ratios, and earnings quality on credit risk. This study used a quantitative approach with a causal research design, involving 68 data points from financing companies listed on the Indonesia Stock Exchange for the 2021–2024 period selected through purposive sampling. Data were collected through the documentation method from financial statements and analyzed using multiple linear regression. The results showed that the liquidity ratio had a negative and significant effect on credit risk, the solvency ratio had a positive and significant effect, while earnings quality had no significant effect. Simultaneously, the three variables had a significant effect on credit risk. These findings contribute to the development of risk management theory and expand understanding of the determinants of credit risk in the financing sector. The conclusion of the study emphasizes the importance of liquidity management and debt structure in controlling credit risk. The implications of this study include theoretical and practical contributions for companies and investors, while also opening opportunities for further research by incorporating broader variables.
Pengaruh Skala Usaha, Pendapatan Usaha, dan Pelatihan Akuntansi terhadap Penggunaan Informasi Akuntansi pada Usaha Mikro, Kecil, dan Menengah Bidang Kuliner di Batam Annisa Annisa; Nur Isra Laili; Ferdila Ferdila; Maya Richmayati; Khadijah Khadijah
JURNAL AKUNTANSI BARELANG Vol 10 No 2 (2026): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i2.11452

Abstract

Penelitian ini menyelidiki dampak skala usaha, pendapatan, serta pelatihan akuntansi terhadap penggunaan informasi akuntansi pada UMKM dalam sektor kuliner di Batam. Dengan menerapkan pendekatan kuantitatif, penelitian ini memperoleh data melalui survei kuesioner yang disebarkan kepada 93 pemilik UMKM. Pengolahan data yang lebih mendalam dilakukan dengan menerapkan teknik regresi linier berganda, di mana perangkat lunak SPSS berperan sebagai instrumen analisis utama. Temuan penelitian mengungkapkan bahwa penggunaan informasi akuntansi secara signifikan terpengaruh oleh skala usaha, pendapatan, dan pelatihan akuntansi. Khususnya, skala usaha serta pelatihan akuntansi menunjukkan hubungan positif yang erat, sementara pendapatan memberikan efek yang relatif lebih kecil. Hasil ini menggaris bawahi pentingnya atribut intrinsik perusahaan dan pembelajaran akuntansi dalam memotivasi usaha kecil serta menengah untuk meningkatkan penggunaan informasi akuntansi mereka.
Co-Authors Andi Auliya Ramadhany Annisa Annisa Baru Harahap Khadijah Khadijah Khadijah Khadijah Maya Richmayati Nur Isra Laili Yushi Ana