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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Nominal: Barometer Riset Akuntansi dan Manajemen JURNAL ECONOMIA JURNAL ILMIAH MANAJEMEN BISNIS DAN TERAPAN Jurnal Media Wahana Ekonomika Accounting Analysis Journal SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Owner : Riset dan Jurnal Akuntansi AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi International Journal of Financial, Accounting, and Management Jurnal Abdimas Mandiri JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Riset Akuntansi Kontemporer Enrichment : Journal of Management Reswara: Jurnal Pengabdian Kepada Masyarakat Sricommerce: Journal of Sriwijaya Community Services Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside JRABA Jurnal Abdimas Musi Charitas Sriwijaya Accounting Community Services Indonesian Journal of Community Engagement Ekopedia: Jurnal Ilmiah Ekonomi
Hamzah, Ruth Samantha
Program Studi Akuntansi Universitas Sriwijaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences

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Journal : Owner : Riset dan Jurnal Akuntansi

 1 
Altman’s Z”-Scores for financial distress predictions among food and beverages industry in Indonesia Ruth Samantha Hamzah; Mutiara Lusiana Annisa
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.696

Abstract

The food and beverage industry is an accelerated sector in Indonesia. They are predicted to be one of the pivotal sectors supporting manufacturing and economic growth. This study aims to predict financial distress on food and beverage industries in Indonesia using Altman's Z”-Score modification model. The samples of this study are 48 firm-year observations in the period of 2018 and 2019. The results show there are 2.1 percent of firms experienced financial distress (Z < 1.10), 2.1 percent of firms was in grey area, i.e., prone to financial distress (Z < 1.10 < 2.60), and 95.8 percent of firms did not experience financial distress. It implies that food and beverage industries in Indonesia is relatively safe if there is no economic shock. Furthermore, the prediction is able to be considered either for stakeholders or shareholders in decision making and financial policies, respectively. Nevertheless, the signal is given for firms that are included in financial distress and grey area.
Analisis Modal Kerja pada Industri Telekomunikasi di Indonesia Mutiara Lusiana Annisa; Ruth Samantha Hamzah; Yobi Nagoya Pratiwi
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.891

Abstract

Working capital is an important aspect of company expenditure. Incapability to maintain a satisfactory level of working capital leads to higher possibility of default. The analysis of sources and uses of working capital is substantial for managers in predicting the usage and spending of efficient working capital. This study purposes to examine the reports on sources and use of working capital of telecommunication companies listed on the Indonesian stock exchange circa 2019 and 2020. Further, we collected six companies as samples, therefore there were 12 sample observations. Quantitative descriptive is used as the method and the secondary data was obtained from the financial reports. The results show that 33.3% of telecommunications companies use working capital optimally, meanwhile the remaining 66.7% have not been efficient in managing their working capital. Companies that are efficient in the use of working capital are PT Jasnita Telekomindo Tbk (JAST) and PT Telkom Indonesia Tbk (TLKM).
Menilai Audit Firm Rotation, Gender Komite Audit, Struktur Kepemilikan, Audit Fee Dan Kualitas Audit – Studi Kasus Pada Industri Perbankan Indonesia Efva Octavina Donata Gozali; Ruth Samantha Hamzah; Anisa Listya
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1426

Abstract

Poor audit quality has become the noteworthy issue in recent years, particularly in developing countries such as Indonesia. This study therefore aims to bridge the information and audit quality gap in Indonesia banking industries by examining the relationship between audit firm rotation, audit committee gender, and ownership structure on audit quality. Quantitative approach by employing logistic regression was used as the analysis method. The sample in this study was banking companies listed in Indonesia Stock Exchange which obtained 80 year-observation samples in the period of 2011-2020. The results of this study indicate that audit fees have a significant effect on audit quality. Meanwhile, audit firm rotation, audit committee gender, and ownership structure which are proxied by institutional ownership, managerial ownership, government ownership have no significant effect on audit quality.
Co-Authors Agung Putra Raneo Anisa Listya Anisa Listya Annisa, Mutiara Lusiana Arista Hakiki Asfeni Nurullah Astro Yudha Kertarajasa Azzahra, Aisyah Bakti, Herdan Basuni Hamzah Chomsah Novianti Pratiwi Christian Damar Sagara Sitepu Chulim, Felix Rafael Diaz Almalik Efriandy, Iwan Efva Octavina Donata Gozali Efva Octavina Donata Gozali Febrianty, Febrianty Fuadah, Lukluk Gozali, Efva Gozali, Efva Octavina Donata Gusmiati, Dhea Maura Hidayat, Muhammad Irmy, Dyang Ramadhanty Iwan Efriandy Kesuma, Nilam Khamisah, Nur Khasman, Raihandito Kiki Yuliati Listya, Anisa Lusiana Annisa , Mutiara Maharani, Maura Aviona Marissa Octari Meirawati, Eka Meita Rahmawati Meiwarati, Eka Muhammad Hidayat Muhammad Ichsan Siregar Mutiara Lusiana Annisa Mutiara Lusiana Annisa Mutiara Lusiana Annisa Mutiara Lusiana Annisa Annisa Mutiara Lusiana, Mutiara Lusiana Nura Malahayati Nurullah, Asfeni Patmawati Pratiwi, Chomsah Novianti Pratiwi, Trie Sartika Pratiwi, Trie Sartika Puspita Wulandari Dwika Putiriva Reihani Yurdi Raneo, Agung Putra Relasari, Relasari Rosidah, Umi Saggaf, Abdullah Sari, Rela Sitepu, Christian Damar Sagara Sulistyaningrum, Helena Primadianti Syarifa Fitria Tertiarto Wahyudi Tri Wardani Widowati Ubaidillah ., Ubaidillah Ubaidillah Ubaidillah Utami, Febi Wiranti Yobi Nagoya Pratiwi YULIA SAFTIANA, YULIA Yuliansyah Yuliansyah Yusnaini Yusnaini Yusnaini Yusnaini Yusnaini