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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Akuntansi Journal of Information System, Applied, Management, Accounting and Research Jurnal Ilmiah Akuntansi Kesatuan REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
ritonga, ferdiansyah
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Pengaruh Ukuran Perusahaan Dan Kepemilikan Institusional Terhadap Financial Distress Apriani, Dini; Ritonga, Ferdiansyah
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 3 (2024): SEPTEMBER
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i3.2438

Abstract

Financial distress is a stage of decline in financial condition that occurs before bankruptcy or liquidation. Bankruptcy is a problem that companies should be aware of. This study aims to analyze the relationship between company size and institutional ownership of Financial Distress in manufacturing companies in the transportation and logistics sector listed on the Indonesia Stock Exchange for the period 2018 - 2022. The research method used in this research is the quantitative method. The population used in the study was 36 companies while the sample used in the study was 25 companies with the sampling method, namely purposive sampling. The data analysis technique used is multiple linear regression. The results of this study concluded that company size and institutional ownership have a negative and significant effect on financial distress.
Pengaruh Financial Stability dan Nature of Industry terhadap Financial Statement Fraud Fadhilah, Aulia Shafa Nur; Ritonga, Ferdiansyah
Journal of Information System, Applied, Management, Accounting and Research Vol 9 No 1 (2025): JISAMAR (December-February 2025)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v9i1.1722

Abstract

This study was conducted to explain and determine the impact of financial stability and industry characteristics on financial statement fraud. Financial stability is measured by the asset turnover ratio, and industry characteristics are measured by the accounts receivable turnover ratio. Companies within the non-cyclical consumer category that are listed on the Indonesia Stock Exchange come from 2020 to 2023 are the subjects of this research. 127 companies are the research population. The sampling method used is proportionate stratified random sampling, and the total sample is 89 companies. This research uses a verification and descriptive approach. Data were analyzed using descriptive statistics and multiple linear regression analysis. The research results show that: (1) the average sample company has an f score value of 0.000, indicating that they can be predicted to commit fraud in their financial statements. (2) The average financial stability condition of the companies increased by 11% of total assets. (3) Conversely, the industry nature experienced a decrease of 0.08% when viewed from receivables.
PENGARUH EFEKTIVITAS DAN EFISIENSI ANGGARAN TERHADAP KINERJA KEUANGAN PERUSAHAAN Alianingrum, Rany Haryani; Ritonga, Ferdiansyah
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 6, No 1 (2025): REMITTANCE JUNI 2025
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol6no1.804

Abstract

This study aims to analyze the influence of budget effectiveness and efficiency on company performance, especially in financial management and achieving organizational goals. The method used in this study is a quantitative approach with a causal associative research type. Data was collected through questionnaires distributed to 46 respondents working in the planning, finance, and budgeting departments. Data analysis techniques used include validity tests, reliability tests, multiple linear regression analysis, t-tests, F-tests, and coefficients of determination. The results of the study indicate that budget effectiveness and efficiency have a significant effect both partially and simultaneously on company performance. Improving the quality of budget planning and supervision is an important strategy to strengthen company performance.Penelitian ini bertujuan untuk menganalisis pengaruh efektivitas dan efisiensi anggaran terhadap kinerja perusahaan, khususnya dalam konteks manajemen keuangan dan pencapaian tujuan organisasi. Metode yang digunakan dalam penelitian ini adalah pendekatan kuantitatif dengan jenis penelitian asosiatif kausal. Pengumpulan data dilakukan melalui kuesioner yang disebarkan kepada 46 responden yang bekerja di bagian perencanaan, keuangan, dan penganggaran. Teknik analisis data yang digunakan meliputi uji validitas, uji reliabilitas, analisis regresi linier berganda, uji t, uji F, dan koefisien determinasi. Hasil penelitian menunjukkan bahwa efektivitas dan efisiensi anggaran berpengaruh signifikan baik secara parsial maupun simultan terhadap kinerja perusahaan. Peningkatan kualitas perencanaan dan pengawasan anggaran menjadi strategi penting untuk memperkuat kinerja perusahaan.
Pengaruh Kesadaran, Pengetahuan, dan Sanksi terhadap Kepatuhan Wajib Pajak Badan dalam Membayar Pajak Penghasilan UMKM Hanifan, Nandrian; Ritonga, Ferdiansyah
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 3 (2025): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v5i3.1518

Abstract

This study aims to examine the influence of tax awareness, tax knowledge, and tax sanctions on corporate taxpayer compliance in fulfilling income tax obligations among MSMEs in Bandung, Indonesia. Low tax compliance among businesses remains a critical issue, particularly in the MSME sector, which significantly contributes to national revenue. Employing a quantitative approach, this study distributed structured questionnaires to 100 MSME taxpayers and analyzed the data using multiple linear regression. The findings reveal that all three independent variables awareness, knowledge, and sanctions have a positive and significant effect on tax compliance. Among these, tax awareness emerges as the most influential factor. The study underscores the importance of strengthening taxpayer education and consistently enforcing sanctions to improve voluntary tax compliance. These results provide practical implications for tax authorities in designing targeted policies and educational programs to enhance taxpayer engagement, especially within the MSME sector. Additionally, the study enriches academic literature on tax behavior by validating the combined effects of psychological and regulatory factors on taxpayer compliance.
Pengaruh Ukuran Perusahaan Dan Kepemilikan Institusional Terhadap Financial Distress Apriani, Dini; Ritonga, Ferdiansyah
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 3 (2024): SEPTEMBER
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i3.2438

Abstract

Financial distress is a stage of decline in financial condition that occurs before bankruptcy or liquidation. Bankruptcy is a problem that companies should be aware of. This study aims to analyze the relationship between company size and institutional ownership of Financial Distress in manufacturing companies in the transportation and logistics sector listed on the Indonesia Stock Exchange for the period 2018 - 2022. The research method used in this research is the quantitative method. The population used in the study was 36 companies while the sample used in the study was 25 companies with the sampling method, namely purposive sampling. The data analysis technique used is multiple linear regression. The results of this study concluded that company size and institutional ownership have a negative and significant effect on financial distress.
The Effect of Transfer Pricing and Profitability on Tax Avoidance Empirical Study in Industrial Sector Companies Adiguna, Septian; Ritonga, Ferdiansyah
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 3 (2024): JIAKES Edisi Juni 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i3.2718

Abstract

This study aims to evaluate the influence of transfer pricing and profitability on tax avoidance in industrial sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2023. The analytical methods employed include descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, t-tests, and the determination coefficient test using SPSS software with a 5% significance level. The sample used in this study consists of 139 observations. The results indicate that transfer pricing has a significant effect on tax avoidance, while profitability does not have a significant impact on tax avoidance. These findings suggest that companies tend to use transfer pricing strategies to minimize tax burdens and increase after-tax profits. Conversely, changes in profitability levels cannot be considered a reliable indicator to predict changes in corporate tax avoidance behavior. Thus, this study highlights the importance of transfer pricing as a key factor in corporate tax avoidance strategies, while profitability does not show a significant relationship with tax avoidance. These findings contribute to the literature on tax avoidance and can serve as a reference for policymakers in understanding the dynamics of tax avoidance in the industrial sector.
Pengaruh Perputaran Modal Kerja dan Perputaran Persediaan Terhadap Profitabilitas Putri, Delia Anggraeni; Ritonga, Ferdiansyah
Jurnal Akuntansi Vol. 12 No. 2 (2024): JURNAL AKUNTANSI VOL. 12 NO. 2 DESEMBER 2024
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v12i2.4389

Abstract

This observation will analyze consumer-facing company listed on the Indonesian Stock Exchange and their profitability from 2019 to 2023. It will look at how these companies handle working capital and inventory turnover. A quantitative approach is used in the study using descriptive statistics. The results of this investigation were based on information retrieved from the IDX database. Out of 299 organizations that supplied observation data, we selected 68 using a random selection approach. This study was analyzed using the tools of eviews version 12. A capital turnover variable shows that working capital turnover is positively correlated with profitability. Several indicators of inventory turnover point to a positive, although negligible, impact of turnover on profitability. This finding suggests that the result of the interaction of the independent factors of the dependent variable. As a result, this study suggests tat companies should remain consistent in managing working capital and evaluating inventory control to achieve high profitability.
Pengaruh Solvabilitas dan Ukuaran Perusahaan Terhadap Pertumbuhan Laba pada Sebelum dan Saat Pandemi Nurhakim, Is'la; Ritonga, Ferdiansyah
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 4 No. 2 (2024): Artikel Periode Juli 2024
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i2.4159

Abstract

Laba berperan sebagai komponen pada laporan keuangan yang termasuk penting dan pertumbuhannya juga penting bagi keberlangsungan hidup perusahaan. Namun, terjadi bencana pandemi covid-19 yang hadir di tengah masyarakat Indonesia sejak quarter pertama tahun 2020. Pada tahun tersebut perusahaan-perusahaan mengalami penurunan perolehan laba sehingga perlu pengetahuan mengenai hal-hal yang dapat memberikan pengaruh kepada pertumbuhan laba dalam upaya menaikkan perolehan laba dan mempertahankannya. Tujuan dilaksanakannya penelitian ini untuk mengetahui pengaruh dari solvabilitas dan ukuran perusahaan pada pertumbuhan laba dengan melaksanakan pengujian atas pengaruhnya pada keseluruhan sampel, sebelum pandemi covid-19, dan saat terjadi pandemi covid-19. Penelitian ini dilaksanakan pada sektor basic material dan purposive sampling digunakan untuk mengambil hingga diperoleh sampel akhir sebanyak 56 perusahaan. Metode penelitian yang dilakukan ialah verifikatif dengan pendekatan kuantitatif yaitu dengan analisis regresi linier berganda yang pengolahan datanya dibantu oleh SPSS 20. Hasil penelitian menunjukkan adanya pengaruh negatif dari solvabilitas terhadap pertumbuhan laba selama periode saat pandemi sedangkan pada sebelum pandemi maupun secara keseluruhan (2017-2022) tidak menunjukkan adanya pengaruh siginifikan dari solvabilitas terhadap pertumbuhan laba. Pada pegujian dengan periode 2017-2022 diperoleh adanya pengaruh dengan arah positif dari ukuran perusahaan terhadap pertumbuhan laba sementara sebelum dan saat pandemi tidak menunjukkan adanya pengaruh antara ukuran perusahaan pada pertumbuhan laba dengan signifikan.
PENGARUH KEPEMILIKAN INSTITUSIONAL DAN UMUR PERUSAHAAN TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN SEKTOR FARMASI DI BURSA EFEK INDONESIA (BEI) PERIODE 2020–2024 Mulyani, Nani; Ritonga, Ferdiansyah
Jurnal Manajemen Terapan dan Keuangan Vol. 14 No. 04 (2025): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v14i04.52007

Abstract

Financial distress merupakan kondisi penurunan kinerja keuangan perusahaan yang muncul sebelum terjadinya kebangkrutan atau likuidasi, sehingga perlu mendapat perhatian serius dari manajemen. Penelitian ini bertujuan untuk menguji pengaruh kepemilikan institusional dan umur perusahaan terhadap financial distress pada perusahaan sektor farmasi yang tercatat di Bursa Efek Indonesia selama periode 2020–2024. Penelitian dilakukan dengan menggunakan pendekatan kuantitatif dengan populasi sebanyak 28 perusahaan, dimana seluruh perusahaan tersebut dijadikan sampel melalui teknik purposive sampling. Analisis data dilakukan menggunakan metode regresi linier berganda. Hasil penelitian menunjukkan bahwa kepemilikan institusional dan umur perusahaan tidak memiliki pengaruh signifikan terhadap financial distress pada perusahaan sektor farmasi.
PENGARUH FRAUD TRIANGLE TERHADAP FRAUDULENT FINANCIAL REPORTING PADA PERUSAHAAN ENERGI YANG TERDAFTAR DI BEI PERIODE 2020-2024 Novanda, Shopi Sherima; Ritonga, Ferdiansyah
Jurnal Manajemen Terapan dan Keuangan Vol. 14 No. 04 (2025): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v14i04.52116

Abstract

Penelitian ini menganalisis pengaruh pressure, opportunity, dan rationalization terhadap fraudulent financial reporting (FFR) pada perusahaan sektor energi di BEI periode 2020-2024. Penelitian menggunakan pendekatan kuantitatif kausalitas dengan sampel 50 perusahaan energi yang dipilih melalui purposive sampling. FFR diukur menggunakan Beneish M-Score, variabel independen meliputi pressure, opportunity dan rationalization. Data dianalisis menggunakan regresi data panel  dengan sofware Eviews 12. Hasil penelitian ini menunjukkan pressure berpengaruh signifikan terhadap fraudulent financial reporting (FFR), opportunity dan rationalization tidak berpengaruh signifikan terhadap fraudulent financial reporting (FFR). Perubahan total aset terbukti mendorong peningkatan potensi manipulasi laporan keuangan, sementara proporsi komisaris independen dan kompensasi eksekutif tidak mampu menjelaskan variasi FFR. Secara simultan ketiga variabel berpengaruh positif dan signifikan, Temuan ini menegaskan bahwa tekanan finansial menjadi faktor utama pemicu FFR pada perusahaan sektor energi periode 2020–2024
Co-Authors Adiguna, Septian Alianingrum, Rany Haryani Dini Apriani, Dini Fadhilah, Aulia Shafa Nur Hanifan, Nandrian Muhajalun, Cecep Gurul Mulyani, Nani Novanda, Shopi Sherima Nurhakim, Is'la Putri, Delia Anggraeni