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All Journal JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) IJBE (Integrated Journal of Business and Economics) FINANCIAL : JURNAL AKUNTANSI Jurnal Akuntansi Kompetif Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Abdi: Media Pengabdian Kepada Masyarakat Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Journal of Management - Small and Medium Enterprises (SME's) East Asian Journal of Multidisciplinary Research (EAJMR) Indonesian Journal of Business Analytics (IJBA) Jurnal Pengabdian Masyarakat Bestari (JPMB) Formosa Journal of Applied Sciences (FJAS) CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Comprehensive Science Journal of Innovation in Management, Accounting and Business Asian Journal of Management Analytics Jurnal Karya Abdi Masyarakat International Journal of Business and Applied Economics (IJBAE) Jambi Accounting Review (JAR) Innovative: Journal Of Social Science Research Indonesian Journal of Interdisciplinary Research in Science and Technology (MARCOPOLO) Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora International Journal of Multidisciplinary Approach Research and Science Jurnal Cakrawala Akuntansi
FRIYANI, RITA
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Comparative Analysis Of Financial Performance Before And After The Implementation Of International Financial Reporting Standard (IFRS) (Empirical Study on Mining Sector Companies Listed on the Indonesia Stock Exchange) Riani, Nita; Yuliusman, Yuliusman; Friyani, Rita
Jurnal Cakrawala Akuntansi Vol. 15 No. 2 (2023): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v15i2.46742

Abstract

This study aims to examine differences in financial performance before and after the adoption of International Financial Reporting Standards (IFRS) in mining companies listed on the Indonesia Stock Exchange. Financial performance is assessed using profitability (ROA, ROE), solvency (DAR, DER), and liquidity (CR, QR) ratios. A comparative quantitative approach was employed, analyzing company data from periods prior to and following IFRS implementation. The results show that IFRS adoption led to noticeable differences in return on assets and current ratio, indicating a shift in asset utilization efficiency and liquidity management. However, return on equity, debt ratios, and quick ratio did not show significant changes, suggesting that IFRS implementation had limited influence on capital structure and short-term liquidity measures in the mining sector. These findings imply that IFRS adoption may selectively impact certain financial aspects, particularly those related to internal efficiency and operational cash flow. For corporate managers, aligning financial strategies with IFRS standards can enhance decision-making and performance evaluation. Regulators may also benefit from understanding the sector-specific effects of IFRS to ensure relevant and effective policy implementation. Investors are encouraged to consider both the opportunities and limitations of IFRS-based reports in their financial analysis.
THE EFFECT OF PROFITABILITY, LIQUIDITY, FIRM SIZE AND ASSET STRUCTURE ON CAPITAL STRUCTURE Yulianti, Melly Maragretha; Friyani, Rita; Tiswiyanti, Wiwik
Jurnal Cakrawala Akuntansi Vol. 18 No. 1 (2026): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v18i1.48517

Abstract

Capital structure is a critical financial decision, particularly for mining companies characterized by high capital requirements and high business risk. Inconsistent findings in prior studies regarding the determinants of capital structure highlight the need for further research. This study examines the effects of profitability, liquidity, firm size, and asset structure on the capital structure of mining companies listed on Indonesia Stock Exchange during 2019-2023. The sample was selected using purposive sampling based on criteria including mining companies listed, publishing annual financial statements, and reporting profits. Based on these criteria, 25 companies were selected with an observation period of five years, resulting in a total of 125 observations. The analytical methods applied include multiple linear regression and descriptive analysis, using SPSS version 27, the primary statistical tool. The results indicate that profitability, liquidity, and asset structure have a significant negative effect on capital structure, while firm size does not. This study finds that the financing decisions of mining companies are broadly consistent with the pecking order theory, particularly with respect to profitability and liquidity. The negative effect of asset structure reflects the capital-intensive and high-risk characteristics of the mining industry, especially during 2019-2023, which includes the COVID-19 pandemic and heightened global economic volatility, leading firms to adopt more cautious debt policies. In addition, these findings contribute to practical guidance for management in determining optimal financing policies and assists investors in evaluating risks and investment decisions.
THE EFFECT OF CAPITAL STRUCTURE, LEVERAGE, COMPANY GROWTH, PROFITABILITY AND AUDIT QUALITY ON COMPANY VALUE Waton, Isbul; Friyani, Rita; Erwati, Misni
Journal of Management Small and Medium Enterprises (SMEs) Vol 19 No 1 (2026): JOURNAL OF MANAGEMENT Small and Medium Enterprises (SME's)
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jom.v19i1.18591

Abstract

This study aims 1) To find out and obtain empirical evidence on the effect of capital structure, leverage, company growth, profitability, and audit quality on company value; 2) To find out and obtain empirical evidence on the effect of capital structure on company value; 3) To find out and obtain empirical evidence on the effect of leverage on company value; 4) To find out and obtain empirical evidence on the effect of company growth on company value; 5) To find out and obtain empirical evidence on the effect of profitability on company value; 6) To find out and obtain empirical evidence on the effect of audit quality on company value. The objects of the study were real estate and property companies listed on the Indonesia Stock Exchange for the period 2020-2022. The sample used in the study was 62 companies. The data analysis method used in the study was multiple linear regression analysis. The results of this study indicate that capital structure, leverage, company growth, profitability, and audit quality together affect company value. Based on the partial regression results, capital structure and leverage have a significant effect on company value, while company growth, profitability, and audit quality do not have a significant effect on company value. Keywords: Firm Value; Capital Structure; Leverage; Firm Growth; Profitability; Audit Quality
Co-Authors Achmad Hizazi Afrizal Alvaro, Rakan Andalas, Ricgo Putra Anggelita, Cristina Merry Des Anggriani, Windi Anton Sugiarto Apriani, Rosa Arisondha, Edy Artis, Novita Ekasari Dearmi Candra Mustika Enggar Diah Puspa Arum Erawati, Misni Erni Achmad Fatmawati Fatmawati Fredy Olimsar Haliza, Titania Nurul Haswandy, Achnaf Feraldi Hernando, Riski Isti Fajri Khairunnisa Junia, Dinda Nelandi Lestari, Wira Liana, Jenny Luthfya, Ade Maharanti, Puan Mahardika, Raditya Misni Erwati, Misni muhammad rasyid Mukhzarudfa, Mukhzarudfa Nazipah Putri, Wiwik Nela Safelia Netty Herawaty NOVITA EKASARI Nur Izzah Nurhayani nurhayani Nurjanah, Rahma Putra, Dian Octama Putri, Agnes Maidia Putri, Fia Anjelia Rahmadani, Novi Ratih Kusumastuti Riani, Nita Rico Wijaya Z Rosmeli, Rosmeli rosmeli, rosmeli Rusadi, Lia Atthahira Salman Jumaili Sam, Iskandar Setiawan, Rafika Gina Situmorang, Muhammad Ariel Jackviando SRI RAHAYU Suci Ramadani, Aulia Thamrin, Wisnami Syakhira Triani, Yuli Waton, Isbul Widia, Oktari Widya Sari Wendry Wira, Lestari Wiralestari Wiralestari, Wiralestari Wiwik Tiswiyanti Yossinomita Yudi Yudi Yuliana Yuliana Yulianti, Melly Maragretha Zazatia, Zazatia