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Ida Bagus Putra Astika
Faculty of Economics and Business, Udayana University, Indonesia

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Career Motivation, Economic Motivation, Examination Fees and Student Interest in Obtaining Chartered Accountant Certification Putu Monik Candra Maharani; Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol. 33 No. 4 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

The research aims to determine the effect of career motivation, economic motivation and exam fees on students' interest in obtaining a Chartered Accountant (CA) certificate. Data analysis used multiple linear regression to answer the research hypothesis. Selection of samples with probability sampling technique obtained as many as 165 respondents. The data source is primary data, with questionnaires distributed via Google Forms. Processing assisted with SPSS 22.0 for Windows. The results showed that career motivation and economic motivation had a positive effect on exam fees and had a negative effect on students' interest in obtaining a Chartered Accountant certificate.
Bankruptcy Prediction Analysis Using the Altman, Springate, Grover, and Zmijewski Models in Consumer Cyclicals Sector Companies Ni Luh Putu Santi Artini; Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol. 34 No. 3 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

The bankruptcy prediction model is useful for knowing the condition of the company. The aim of this research is to obtain empirical evidence regarding consumer cyclical sector companies that are predicted to go bankrupt using the Altman, Springate, Grover, and Zmijewski models, as well as the differences between the four models. The sample determination method uses a purposive sampling method. The data used is secondary data in the form of financial reports for 2020-2021 obtained from the Indonesian Stock Exchange. The analysis technique uses the formula for each model, the Mann-Whitney test and the Kruskal-Wallis test. The research results show that there are companies in the consumer cyclicals sector that are predicted to go bankrupt using the Altman, Springate, Grover, and Zmijewski models, and there are differences between the four models. The results of this research provide information to company management to evaluate company performance, especially in consumer cyclical sector companies that are predicted to experience bankruptcy.