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All Journal Economic Education Analysis Journal Jurnal Akuntansi dan Governance Andalas
Syofriyeni, Nini
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Economics, Econometrics & Finance Education Social Sciences Other

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PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, DAN EARNING PER SHARE TERHADAP FINANCIAL DISTRESS Kasoema, Astari Aswin; Warnida, Warnida; Syofriyeni, Nini
Jurnal Akuntansi dan Governance Andalas Vol 6 No 1 (2025)
Publisher : Unand Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v6i1.93

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris terkait pengaruh pengungkapan rasio profitabilitas, likuiditas, leverage dan EPS terhadap financial distress pada perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia. Penelitian dilakukan dengan menggunakan teknik purposive sampling dengan pendekatan kuantitatif yang melibatkan 45 perusahaan sektor properti dan real estate yang terdaftar di BEI periode 2020-2023 dengan jumlah sampel sebanyak 170 sampel. Teknik yang digunakan untuk melakukan pengujian hipotesis yaitu analisis regresi linear berganda. Hasil studi ini menunjukkan bahwa rasio profitabilitas, likuiditas, leverage dan EPS berpengaruh terhadap risiko financial distress. Temuan tersebut mengimplikasikan bahwa rasio profitabilitas, likuiditas, leverage dan EPS berpengaruh sebesar 39,7% terhadap risiko financial distress. Sehingga, diharapkan perusahaan selalu memperhatikan variabel-variabel yang telah diteliti agar dapat menghindari potensi terjadinya risiko financial distress. Riset ini memberikan pemahaman tentang penerapan dan pengaruh rasio profitabilitas, likuiditas. Leverage dan EPS terhadap financial distress pada perusahaan sektor properti dan real estate selama tahun 2020-2023.
The Role of Government’s Social Media to Enhance Environmental Awareness Syofriyeni, Nini; Kartika, Rayna
Economic Education Analysis Journal Vol 1 No 1 (2023): Economic Education Analysis Journal [Special Issue]
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v1i1.75397

Abstract

Environmental awareness is an important aspect to create a clean environment. One of the best alternatives to encourage society to have environmental awareness is by promoting and introducing the importance of carbon mitigation and energy saving through campaigns on the government’s social media. This paper aims to test empirically to what extent the determinant of information in government campaigns on so cial media affects the quality of information on the government’s social media. The determinants of information used in this paper are relevant, reliable, timely, and complete. This research is a quantitative descriptive approach where the data is obtained through questionnaire distribution to Facebook, Twitter, and Instagram users from July to December 2022. The data is analyzed by multiple regression model using SPSS. To address this, there are 205 questionnaires collected in this research. The findings show that relevant and complete have effects on the quality of information while reliable and timely do not have effects on the information quality. In addition, the practical implication of the research is also discussed in this paper.
Co-Authors Kasoema, Astari Aswin Rayna Kartika, Rayna Warnida Warnida