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All Journal Al-Manar Journal of Accountancy and Business Studies Journal Dialectica (Journal of Accounting Research)
Febri Rahmi
Sultan Syarif Kasim State Islamic University, Riau
Economics, Econometrics & Finance

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Faktor-Faktor yang Mempengaruhi Kualitas Laba pada Industri Pariwisata di Indonesia Elsa Amalia Dita; Febri Rahmi
Al-Manar Journal of Accountancy and Business Studies Vol. 3 No. 1 (2026): Al-manar Journal of Accountancy and Business Studies
Publisher : Yayasan Almanar Pujud

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Abstract

The purpose of this study is to examine factors that affect the quality of profits, including Operating Cash Flow, Capital Structure, Investment Opportunity Set, Liquidity, and Company Size in service companies in the Indonesian Tourism Industry sub-sector service companies listed on the Indonesia Stock Exchange for the 2022-2024 period. This study uses secondary data obtained from the official IDX website for the 2022–2024 period. The sample consists of 18 companies selected using a purposive sampling technique. Data analysis was conducted using panel data regression analysis with EViews. The results indicate that Operating Cash Flow, Investment Opportunity Set, and Firm Size have a significant effect on Earnings Quality. Meanwhile, Capital Structure and Liquidity do not have a significant effect on Earnings Quality. The variables of operating cash flow, capital structure, investment opportunity set, liquidity and company size can contribute 74.78% to profit quality, while 25.22% is influenced by other factors not examined in this study.
MAPPING FINANCIAL DISTRESS AND SUSTAINABILITY RESEARCH IN MSMES: BIBLIOMETRIC ANALYSIS AND LITERATURE REVIEW Nala Putri Zhulian; Febri Rahmi; M Refsin Alfarisi; Miftahur Rahmah; Pani Anggraini Syafitri
Journal Dialectica (Journal of Accounting Research) Vol. 1 No. 2 (2026): Dialectica : Journal of Accounting Research
Publisher : CV Visionary Raya Sakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67983/journaldialectica.v1i2.65

Abstract

Purpose: This study aims to map the development of research on financial distress and sustainability in MSMEs through VOSviewer-based bibliometric analysis and literature review. Design/methodology/approach: This study applies a bibliometric approach based on a literature review. Data were collected using Publish or Perish and analyzed using VOSviewer. The data collected consisted of 500 articles from 2014 to 2024, related to financial distress, sustainability, and MSMEs. This was used to identify journal publication trends, analyze themes, and visualize them based on clusters and items. Findings: The analysis selected 164 articles relevant to financial distress and sustainability. Publication peaked in 2021 with 20 articles. VOSviewer mapping generated seven clusters and 33 topic items. The highest citation count reached 349, while J. Martínez-Ferrero and I. M. García-Sánchez were the most productive authors. Sustainability emerged as the dominant Q1 journal. Research implications: This study identifies dominant and underexplored themes as a future research gap
Co-Authors Elsa Amalia Dita M Refsin Alfarisi Miftahur Rahmah Nala Putri Zhulian Pani Anggraini Syafitri