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All Journal Jurnal Reviu Akuntansi dan Keuangan Akuntansi dan Teknologi Informasi
Sudrajat, Muhammad Agus
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Economics, Econometrics & Finance Social Sciences

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PENGARUH KINERJA KEUANGAN TERHADAP RATE OF RETURN (ROR) PADA PERUSAHAAN PEMENANG AWARD TAHUN 2013-2015 Apriyanti, Apriyanti; Sudrajat, Muhammad Agus
Jurnal Reviu Akuntansi dan Keuangan Vol 6, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (781.819 KB) | DOI: 10.22219/jrak.v6i1.5080

Abstract

This study aims to test empirically the financial performance measured through Return OnAssets (ROA), Return on Investment (ROI), Earning Per Share (EPS), Return On Equity (ROE),Operating Cash Flow (OCF), Net Profit Margin (NPM) and Economic Value Added (EVA) partially and simultaneously affect the Rate of Return (ROR). The population in this study are allaward winning companies namely Annual Report Award (ARA), Indonesian CSR Award (ICA),Indonesia Sustainability Reporting Awards (ISRA) year 2013-2015. The sampling techniqueused is purposive sampling, after passing through the screening process obtained 38 samples ofthe Company. The analize technique used is linear regression. The results showed that ROA hadsignificant negative effect; ROI, EPS, ROE, NPM have a significant positive effect; OCF has nosignificant negative effect; EVA doesn’t show any significant positive effect on ROR. Simultaneously ROA, ROI, EPS, ROE, OCF, NPM, EVA have significant positive effect to ROR.Keywords: EPS, EVA,NPM, OCF, ROR.
Does Financial Distress Moderate the Effect of Leverage and Profitability on Going Concern Audit Opinions? Heidy Paramitha Devi; Fatmawati, Ike Dian Nur; Sudrajat, Muhammad Agus; Wijaya, Anggita Langgeng
Akuntansi dan Teknologi Informasi Vol. 19 No. 1 (2026): Volume 19, No.1 Maret 2026 - In Progress
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v19i1.8561

Abstract

Abstract Purpose – To empirically test the effect of profitability and leverage on going concern audit opinion and the ability of financial distress as a moderating variable is the purpose of this study. Methods – 160 samples were selected by purposive sampling method on mining sector companies listed on the Indonesia Stock Exchange in 2021−2024 mining company financial statements used as secondary data were analyzed by the logistic regression analysis method. Findings - The results of this study indicate that profitability does not affect going-concern audit opinion, while leverage does not affect going-concern audit opinion. The findings in this study also state that financial distress is unable to moderate the effect of profitability on going-concern audit opinion and financial distress is unable to moderate the effect of leverage on going-concern audit opinion. Implications - This research can be used as one of the considerations for users of financial statements and company management in making decisions. This study has several limitations on the independent variables of the study which are limited to only two financial ratios and limitations on the object of research so that it is not generalizable to other sector companies. Originality – The novelty of this research is the addition of moderating variables. Whereas in previous studies it is still rare to use financial distress as a moderating variable. In addition, updates are made in the year of research and the object under study.
Co-Authors Anggita Langgeng Wijaya Apriyanti Apriyanti Fatmawati, Ike Dian Nur Heidy Paramitha Devi