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All Journal EL-MUHASABA Gorontalo Accounting Journal Iqtishoduna: Jurnal Ekonomi Islam JAF- Journal of Accounting and Finance Jurnal E-Bis: Ekonomi Bisnis Jurnal EMA (Ekonomi Manajemen Akuntansi) Indonesian Journal of Islamic Economics and Business An-Nisbah : Jurnal Perbankan Syariah Khidmatuna : Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal RAK (Riset Akuntansi Keuangan) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka)
Nina Dwi Setyaningsih
Universitas Islam Negeri Maulana Malik Ibrahim Malang
Religion Agriculture, Biological Sciences & Forestry Arts Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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Journal : Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka)

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ANALISIS FINANCIAL DISTRESS DENGAN METODE ALTMAN, ZMIJEWSKI, GROVER, SPRINGATE, OHLSON DAN ZAVGREN UNTUK MEMPREDIKSI KEBANGKRUTAN PADA PERUSAHAAN RITEL Fahma, Yoga Taufan; Setyaningsih, Nina Dwi
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 15 No 2 (2021): Jurnal Ilmiah Bisnis dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jibeka.v15i2.398

Abstract

Financial distress is a condition of the company's financial performance which is marked by a decline in the company's net profit and the difficulty of the company paying short-term obligations and long-term obligations. This if allowed to drag on will cause the company to go bankrupt. There are various methods to predict company bankruptcy, namely the Altman, Zmijewski, Grover, Springate, Ohlson, and Zavgren methods. The purpose of this thesis is to determine the accuracy of financial distress analysis from various methods to predict bankruptcy.The research used is quantitative research with a descriptive approach. The statistical analysis in this study uses the calculation of the company's financial ratios from each bankruptcy method, while the hypothesis test uses accuracy and type of error. The results of this study indicate that the Altman method has an accuracy of 80%. The Zmijewski method has an accuracy of 60%. The Grover method has an accuracy of 80%.The Springate method has an accuracy rate of 70%. Ohlson's method has an accuracy of 90%. The Zavgren method has an accuracy of 100%. From these results it can be concluded that the Zavgren method is the most accurate in predicting bankruptcy in Retail companies.
SPECIAL RELATIONSHIP TRANSACTIONS AGAINST TAX AGGRESSIVENESS IN PROPERTY COMPANIES WITH INSTITUTIONAL OWNERSHIP AS A MODERATING VARIABLE Afani, Moh.; Atika, Bunga Filsa; Cahya, Rama Putra Adi; Setyaningsih, Nina Dwi; Murdiansyah, Isnan
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 18 No 2 (2024): Jurnal Ilmiah Bisnis dan Ekonomi Asia
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jibeka.v18i2.1872

Abstract

This study examines the effect of special relationship sales transactions and special relationship lending on tax aggressiveness with institutional ownership as a moderating variable. The data used in this study is secondary data taken from the annual financial statements of several property and real estate companies listed on the Indonesia Stock Exchange for 2020, 2021 and 2022. The sample in this study obtained 54 data from 18 selected companies using a purposive sampling technique. This study uses quantitative analysis methods, and the data analysis techniques used in this study are multiple regression equations and Moderated Regression Analysis (MRA). The results of this study indicate that Special Relationship Sales Transactions do not affect Tax Aggressiveness, while Special Relationship Lending Transactions have a positive effect on Tax Aggressiveness. Then Institutional Ownership cannot moderate the effect of special relationship sales transactions and special relationship lending transactions on tax aggressiveness.
Co-Authors Afani, Moh. Ahmad Yazid Afthon Ardia Fatkhul Amin Atika, Bunga Filsa Cahya, Rama Putra Adi Dwi Nursafitri Muchlis, Devy Ervina Levi Astutik Fahma, Yoga Taufan Fauzi, Mohammad Rizka Cholid Febriani Nur Hariroh Galih Nur Rahman Hanung Fajar Ahsana Isnan Murdiansyah Mubarokah, Annisa Kharirotul Naila Dzul Khoirot Nanik Wahyuni ‎ Nur Asnawi Nur Fitri, Muhammad Ihsan Octaviani, Nurul Mariatul Laily Rindika, Santika Maya Robihatun NIsa Rosdiyana, Rosdiyana Safitri Nurul Agustin Saniyyah Nur Baiti Shinta Nuriyah, Neng Liana Waeno, Mahamadaree Wardhani, Yovita Kusuma Yoga Taufan Fahma Yulia Ratna Sari Yuliani, Siti Dewi Zikria Indriani