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All Journal Juara: Jurnal Riset Akuntansi JAM : Jurnal Aplikasi Manajemen Jurnal Equity Equity
Finishtya, Florentina Cindy
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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APAKAH PROFITABILITAS, UKURAN PERUSAHAAN DAN ARUS KAS OPERASI DAPAT MEMPREDIKSI FINANCIAL DISTRESS PERUSAHAAN? Finishtya, Florentina Cindy
Jurnal Riset Akuntansi (JUARA) Vol 10 No 1 (2020): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (600.895 KB) | DOI: 10.36733/juara.v10i1.748

Abstract

This study aimed to empirically examine the effect of profitability ratios, firm size and operating cash flow on the conditions of financial distress in the goods and consumption industry sector companies in Indonesia. The population in this study were all goods and consumer industry sectors listed on the Indonesia Stock Exchange in 2015-2017. The sampling technique used was purposive sampling method so that the study sample was 72 companies in the goods and consumption industry sector with 93 observations. In this study the determination of company financial distress is determined by, if companies have Interest Coverage Ratio 1.5 or below 1.5 grouped in financial distress companies. Non financial distress companies if they have an Interest Coverage Ratio of more than 1.5. The data analysis technique used is logistic regression. The results of testing the hypothesis that profitability ratios measured by ROA have an effect on financial distress, firm size measured by log natural of total assets has no effect on financial dsitress, and measured operating cash flow by comparing cash flows from operations with net sales does not affect financial distress.
Determinan Kompetensi Mahasiswa Akuntansi Pada Perguruan Tinggi Vokasi di Daerah Istimewa Yogyakarta Finishtya, Florentina Cindy; Sriniyati, Sriniyati
EQUITY Vol 25 No 1 (2022): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v25i1.4433

Abstract

Penelitian ini dilatarbelakangi oleh terbatasnya penelitian mengenai peranan faktor lingkungan dan faktor psikologis dalam meningkatkan kompetensi mahasiswa. Tujuan penelitian ini adalah untuk menguji pengaruh Learning Management System (LMS) dan Student Centered Learning (SCL) sebagai faktor lingkungan serta self-motivation dan self-efficacy sebagai faktor psikologis terhadap kompetensi mahasiswa. Data yang digunakan dalam penelitian ini adalah data primer melalui penyebaran kuesioner kepada mahasiswa jurusan akuntansi pada Perguruan Tinggi Vokasi di Daerah Istimewa Yogyakarta (DIY). Jumlah sampel terdiri dari 122 sampel. Untuk menguji hipotesis, penelitian ini menggunakan analisis regresi berganda melalui program SPSS versi 26. Penelitian ini memberikan bukti bahwa LMS dan SCL tidak berpengaruh terhadap kompetensi mahasiswa. Sementara itu, self-motivation dan self-efficacy berpengaruh signifikan terhadap kompetensi mahasiswa.
THE ROLE OF CASH FLOW OF OPERATIONAL, PROFITABILITY, AND FINANCIAL LEVERAGE IN PREDICTING FINANCIAL DISTRESS ON MANUFACTURING COMPANY IN INDONESIA Finishtya, Florentina Cindy
Jurnal Aplikasi Manajemen Vol. 17 No. 1 (2019)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2019.017.01.12

Abstract

The purpose of this study is to empirically test the influence of ratio on the cash flow of operational activities, profitability, and financial leverage towards financial distress condition that may emerge in manufacturing company in Indonesia. The population of this study consist of all manufacturing companies listed in Indonesia Stock Exchange in 2016. The sampling technique used is purposive sampling method, obtaining 111 manufacturing companies as the final research samples from a total data of 124 companies that were being observed. Altman Z-score model (1968) is used to determine whether the company is experiencing financial distress. Data analysis technique used is the binary logistic regression. The result of hypothesis testing shows that operating cash flow as measured by cash flow from operational/net sales is significant towards company’s financial distress, profitability measured by ROA shows a significance towards financial distress and financial leverage measured by DER does not show any significance towards financial distress.
Determinan Kompetensi Mahasiswa Akuntansi Pada Perguruan Tinggi Vokasi di Daerah Istimewa Yogyakarta Finishtya, Florentina Cindy; Sriniyati, Sriniyati
EQUITY Vol 25 No 1 (2022): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v25i1.4433

Abstract

Penelitian ini dilatarbelakangi oleh terbatasnya penelitian mengenai peranan faktor lingkungan dan faktor psikologis dalam meningkatkan kompetensi mahasiswa. Tujuan penelitian ini adalah untuk menguji pengaruh Learning Management System (LMS) dan Student Centered Learning (SCL) sebagai faktor lingkungan serta self-motivation dan self-efficacy sebagai faktor psikologis terhadap kompetensi mahasiswa. Data yang digunakan dalam penelitian ini adalah data primer melalui penyebaran kuesioner kepada mahasiswa jurusan akuntansi pada Perguruan Tinggi Vokasi di Daerah Istimewa Yogyakarta (DIY). Jumlah sampel terdiri dari 122 sampel. Untuk menguji hipotesis, penelitian ini menggunakan analisis regresi berganda melalui program SPSS versi 26. Penelitian ini memberikan bukti bahwa LMS dan SCL tidak berpengaruh terhadap kompetensi mahasiswa. Sementara itu, self-motivation dan self-efficacy berpengaruh signifikan terhadap kompetensi mahasiswa.
Co-Authors Sriniyati