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Dassaad, Dassaad
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Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Social Sciences

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ANALISIS POTENSI KEBANGKRUTAN PERUSAHAAN DENGAN MENGGUNAKAN METODE ALTMAN Z-SCORE PADA PT GAJAH TUNGGAL, TBK PERIODE 2011-2013 Dassaad, Dassaad; Riyanti, Riyanti; Mulatsih, Mulatsih
UG Journal Vol 9, No 9 (2015)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Kebangkrutan merupakan masalah yang sangat penting yang harus di waspadai olehperusahaan. Analisis kebangkrutan dilakukan untuk menghasilkan suatu peringatan awalkebangkrutan. Salah satu alat tersebut adalah model Z-Score untuk memprediksi kebangkrutandengan menghitung kinerja keuangan, serta menghitung posisi keuangan masing-masingperusahaan. Tujuan penulisan ini adalah mengetahui bagaimana perubahan dari kelimarasio Z-score perusahaan dan untuk mengetahui potensi kebangkrutan pada PT GajahTunggalperiode 2011-2013.Jenis penelitian yang digunakan adalah penelitian kualitatif dengan pendekatan studi yangbersifat deksriptif. Obyek penelitian ini adalah salah satu perusahaan industri otomotifyang telah menerbitkan laporan keuangan selama tiga tahun terakhir. Data yang diambiladalah data sekunder yang berupa laporan keuangan perusahaan dan nilai harga pasarper-lembar saham periode 2011-2013. Pada penelitian ini metode pengumpulan data adalahdengan dokumentasi.
Pengaruh Green Accounting Dan Kinerja Lingkungan Terhadap Kinerja Keuangan Perusahaan Sub Sektor Tambang Batubara Maharani, Defa Putri; Palupi, Dyah; Dassaad, Dassaad; Wahyudi , Budi; Riyanti, Riyanti
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 2 (2024): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i2.2290

Abstract

This research aims to determine and analyze the influence of Green Accounting on financial performance, the influence of environmental performance on financial performance, and the influence of Green Accounting and environmental performance on financial performance in coal mining subsector companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period. This research uses 35 samples of coal mining subsector companies listed on the Indonesia Stock Exchange (BEI). The sampling technique uses the purposive sampling method. Purposive sampling is a sampling method taken based on criteria determined by the researcher. The variable in this research is financial performance which uses profitability ratios as measured by ROA and ROE as dependent variables and Green Accounting and Environmental Performance as independent variables. This research uses multiple linear analysis methods and uses SPSS version 25 software as a tool for testing multiple linear regression and descriptive statistical tests. The results of this research show that Green Accounting and financial performance calculated using ROA have an influence while using ROE calculations have no effect. Environmental performance does not have a significant effect on financial performance calculated using ROA, while that calculated using ROE has a significant effect. Green Accounting and environmental performance on financial performance simultaneously independent variables have an influence on the dependent variable. Keywords: Green Accounting, Environmental Performance, Financial Performance (ROA) and (ROE)
Pengaruh Green Accounting Dan Kinerja Lingkungan Terhadap Kinerja Keuangan Perusahaan Sub Sektor Tambang Batubara Maharani, Defa Putri; Palupi, Dyah; Dassaad, Dassaad; Wahyudi , Budi; Riyanti, Riyanti
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 2 (2024): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i2.2290

Abstract

This research aims to determine and analyze the influence of Green Accounting on financial performance, the influence of environmental performance on financial performance, and the influence of Green Accounting and environmental performance on financial performance in coal mining subsector companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period. This research uses 35 samples of coal mining subsector companies listed on the Indonesia Stock Exchange (BEI). The sampling technique uses the purposive sampling method. Purposive sampling is a sampling method taken based on criteria determined by the researcher. The variable in this research is financial performance which uses profitability ratios as measured by ROA and ROE as dependent variables and Green Accounting and Environmental Performance as independent variables. This research uses multiple linear analysis methods and uses SPSS version 25 software as a tool for testing multiple linear regression and descriptive statistical tests. The results of this research show that Green Accounting and financial performance calculated using ROA have an influence while using ROE calculations have no effect. Environmental performance does not have a significant effect on financial performance calculated using ROA, while that calculated using ROE has a significant effect. Green Accounting and environmental performance on financial performance simultaneously independent variables have an influence on the dependent variable. Keywords: Green Accounting, Environmental Performance, Financial Performance (ROA) and (ROE)
Analisis Perbandingan Kinerja Keuangan Subsektor Industri Konstruksi, Telekomunikasi Dan Real Estate Di Bursa Efek Indonesia Sebelum Dan Sesudah Penerapan Psak 115 Dassaad, Dassaad; Riyanti, Riyanti; Mei Raharja; Budi Santosa; Dyah Palupi
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 1: Desember 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i1.12663

Abstract

Pendapatan kontrakdari pelanggan diatur dalam PSAK 115 yang disahkan pada tanggal 12 Januari 2022 oleh Dewan Standar Akuntansi Keuangan dan mulai berlaku efektif 1 Januari 2024. Pendapatan kontrak dengan pelanggan merupakan adopsi dari IFRS 15: Revenue From Contacts With Costumers. PSAK 115 memiliki tujuan untuk menetapkan prinsip yang diterapkan entitas untuk melaporkan informasi yang berguna kepada pengguna laporan keuangan tentang sifat, jumlah, waktu, ketidakpastian pendapatan dan arus kas yang timbul dari kontrak dengan pelanggan. Penelitian ini bertujuan untuk mengetahui perbandingan kinerja keuangan dengan indikator Total Asset Turnover (TATO) dan Debt to Asset Ratio (DAR) pada perusahaan subsektor industri konstruksi, telekomunikasi dan real estate yang terdaftar di Bursa Efek Indonesia periode 2017–2024 sebelum dan sesudah penerapan PSAK 115. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan keuangan tahunan yang diperoleh dari Bursa Efek Indonesia. Analisis dilakukan melalui regresi linear berganda menggunakan perangkat lunak Eviews 13, dengan pengujian hipotesis melalui Uji Beda (Wilcoxon). Hasil penelitian menunjukkan bahwa adanya perbedaan yang signifikan dari variabel TATO dengan penurunan nilai kinerja keuangan perusahaan dan DAR dengan peningkatan nilai kinerja keuangan perusahaan.
Co-Authors Budi Santosa Dyah Palupi Maharani, Defa Putri Mei Raharja Mulatsih Mulatsih Palupi, Dyah Riyanti Riyanti Wahyudi , Budi