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Journal : RELEVAN : Jurnal Riset Akuntansi

PENGARUH TATA KELOLA DAN KINERJA KEUANGAN TERHADAP FINANCIAL DISTRESS Megita Dhisianti, Megita Dhisianti; Fujianti, Lailah; Munira, Mira
RELEVAN : Jurnal Riset Akuntansi Vol 5 No 1 (2024): November
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/relevan.v5i1.6504

Abstract

This study aims to analyze about the effect of profitability, leverage, firm size, institutional ownership, and the proportion of independent commissioners to financial distress conditions. This study took samples from manufacturing companies in the food and beverage industry subsector listed on the Indonesia Stock Exchange (BEI) for the period 2020-2022. The selection of samples in this study used purposive sampling. Based on determined criteria obtained a sample of 48 companies so that the observation data amounted to 144. The analysis method in this study used descriptive statistical analysis and logistic regression analysis. The tool for this study used SPSS 29 software. The results from this study show that profitability, leverage, and the proportion of independent commissioners have a significant effect on financial distress conditions, while firm size and institutional ownership do not have a significant effect on financial distress conditions. Keywords: Profitability, Leverage, Firm Size, Institutional Ownership, Proportion of Independent Commissioners, Financial Distress
ANALISIS LAPORAN REALISASI ANGGARAN BELANJA UNTUK MENILAI EFISIENSI KINERJA KEUANGAN PADA KECAMATAN DRAMAGA KABUPATEN BOGOR Dwi Putri Ramahadiyanti; Fujianti, Lailah; Damayanti, Ameilia
Relevan : Jurnal Riset Akuntansi Vol. 4 No. 2 (2024): Mei
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/relevan.v4i2.6505

Abstract

Budget realization report is very important for an agency or institution, Budget report has a function to find out how the financial condition of a company or institution. The purpose of this study is to analyze how efficient the financial performance of Dramaga District, Bogor Regency through the 2018-2022 Budget Realization Report. The Budget Implementation Report provides an overview of the economic resources managed by local governments and their allocation and use, showing a budget and performance in the reporting period. The method used in this study is quantitative descriptive using the calculation of efficiency ratios. The results showed that the level of shopping efficiency at the Dramaga District Office obtained an average of 93.75% which was included in the inefficient category, this occurs due to the waste of budget because performance-oriented budgeting is not based on needs and considerations alone but also based on predetermined goals where the implementation is focused on efficiency.
PENGARUH TATA KELOLA DAN KINERJA KEUANGAN TERHADAP FINANCIAL DISTRESS Megita Dhisianti, Megita Dhisianti; Dhisianti, Megita; Fujianti, Lailah; Munira, Mira
Relevan : Jurnal Riset Akuntansi Vol. 5 No. 1 (2024): November
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/relevan.v5i1.6504

Abstract

This study aims to analyze about the effect of profitability, leverage, firm size, institutional ownership, and the proportion of independent commissioners to financial distress conditions. This study took samples from manufacturing companies in the food and beverage industry subsector listed on the Indonesia Stock Exchange (BEI) for the period 2020-2022. The selection of samples in this study used purposive sampling. Based on determined criteria obtained a sample of 48 companies so that the observation data amounted to 144. The analysis method in this study used descriptive statistical analysis and logistic regression analysis. The tool for this study used SPSS 29 software. The results from this study show that profitability, leverage, and the proportion of independent commissioners have a significant effect on financial distress conditions, while firm size and institutional ownership do not have a significant effect on financial distress conditions. Keywords: Profitability, Leverage, Firm Size, Institutional Ownership, Proportion of Independent Commissioners, Financial Distress