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Journal : Research in Accounting Journal

ANALISIS FINANCIAL DISTRESS DENGAN MENGGUNAKAN METODE ALTMAN Z-SCORE, SPRINGATE, ZMIJWESKI, DAN GROVER PADA PT.ULTRAJAYA MILK INDUSTRY AND TRADING COMPANY TBK DARI TAHUN 2016-2019 Rahmawati, Novia; Sansitika, Desy Ria; Azmi, Zul; Suryadi, Nanda; Sinaga, Annisa Nauli
Research in Accounting Journal (RAJ) Vol. 2 No. 2 (2021): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v1i3.313

Abstract

The purpose of this study is to determine, analyze, and predict the financial difficulties faced by PT. Ultrajaya Milk Industry and Trading Company Tbk which are listed on the Indonesia Stock Exchange for the 2016-2019 period using the Atman Z-Score, Springate, Zmijweski, and Grover methods. This study uses secondary data, namely the annual financial statements of PT.Ultrajaya Milk Industry and Trading Company Tbk for the 2016-2019 period, recorded using document technique records and analyzed using the Atman Z-Score, Springate, Zmijweski, and Grover methods. The final results of this study indicate that PT.Ultrajaya Milk does not experience Financial Distress, this is because the results of using these methods obtain numbers that exceed the standards set by the method.
Behavioral Accounting Aspects in Profit Planning and Budgeting Sitanggang, Devi Romauli Br; Silaban, Naomi Putri Sion; Apriyanti, Pasca; Megawati, Putri; Suryadi, Nanda
Research in Accounting Journal (RAJ) Vol. 4 No. 2 (2023): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v3i2.3175

Abstract

The behavioral aspect of the budget relates to the human behavior involved when the budget is prepared and implemented. This study aims to determine the aspects that exist in profit planning and budgeting and also to find out about how it is applied to the theoretical system in behavioral accounting. In conducting this research, the writer uses a descriptive method. Descriptive research is a research method that describes the characteristics of the population or phenomenon being studied. The results of this study are that we are able to understand aspects of behavioral accounting in profit planning and budgeting.
The Impact of Corporate Social Responsibility and Investment Opportunity Set on Firm Value: The Moderating Role of Good Corporate Governance Suryadi, Nanda; Yusnelly, Arie; Musa, Sulaiman
Research in Accounting Journal (RAJ) Vol. 5 No. 2 (2024): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v5i2.7643

Abstract

This study aims to provide empirical evidence on the influence of Corporate Social Responsibility (CSR) and Investment Opportunity Set (IOS) on Firm Value, with Good Corporate Governance (GCG) as a moderating variable in state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) during the 2018–2022 period. The research population consists of all SOEs listed on the IDX within the specified period. A purposive sampling method was employed, using specific criteria determined by the researcher, resulting in a sample of 14 companies out of a total of 24. The hypotheses in this study were tested using the Outer Model and Inner Model through the SmartPLS v3.0 software. The results of the study conclude that Corporate Social Responsibility has no significant effect on Firm Value, while the Investment Opportunity Set does have a significant impact on Firm Value. Furthermore, Good Corporate Governance strengthens the relationship between Corporate Social Responsibility and Firm Value, but does not moderate the relationship between the Investment Opportunity Set and Firm Value.
Co-Authors Afriyeni, Afriyeni Aini, Fauqah Nuri Albahi, Muhamad albajili, Fito Allyah, Nova Nur Amellia Jamil Amir Husin Annisa Fitri, Annisa Apriyanti, Pasca Arie Yusnelly Arya Arwanda Asmi, Rahmawati Ayu, Kemala Ayub Rangkuti Azmi, Zul Brillyandra, Fradini Burhan Burhan Burhan Burhan Burhan Burhan Burhan, Burhan Chika Chika Deli, Mazzlida Mat Desmawati Desmawati Desmawati Desmawati Deswarta, Deswarta Dewi, Aminar Sutra Dya Septy Ayu Alfiany Ellyan Sastraningsih Fadhil, Muflihul FADHLAN, ABDI Fizari Abu Hassan Asari, Fadli Gisatriadi, Norman Gulo, Willyams Putra Gustina, Ira Hamzah, Zulfadli Hesti Syafitri Hidayat, Mhd. Nanang Identiti Identiti Identiti Identiti Identiti, Identiti Ikhwani Ratna Ilham, M. Insani, Yayang Nur Islami, Ramadahniel Ismail Ritonga Jalaluddin Abdul Malek, Jalaluddin Abdul Kemala Dewi, Kemala Khairi, Muhammad Fakhri Khairudin Khairudin Kusdiana, Yayu M Azmi M Azmi Maemonah, Maemonah Mahera, Rofiqo Meili Martha, Lidya Mayliza, Riri Megawati, Putri MHD. ALDO SOFYAN Mudinillah, Adam Muhammad Arif Muhammad Aris Mukhlis Mukhlis Musa, Sulaiman Museliza, Virna Nasrah, Hidayati Novia Rahmawati Nuraini, Ratna Nurani, Ratna Nurhayati OKTA VIARNI, WINDY Permana, Febrian Purwati, Astri Ayu Putra, Hafiza Putri Ayu Solihat Putri, Yusmila Rani Rahayu, Sri Wike RAJENDRA, REZA Ramadahniel Islami Ratna Nuraini Ratna Nurani Ratna Nurani Rauf, Ummu Ajirah Abdul Reni Farwitawati, Reni Rimet Rimet Rimet Rimet Rimet Rimet Rimet Rimet Rimet Rimet, Rimet Roza Linda Roza Linda Roza Linda Ryla Lidia Susanti Sabarno Dwirianto Sansitika, Desy Ria Saputra, Iin Saputra, Randa Fajar Sastraningsih, Ellyan SEPTI RAHAYU, YOLANDA Silaban, Naomi Putri Sion Sinaga, Annisa Nauli Sitanggang, Devi Romauli Br Siti Rahma Sitti Rahma Sitti Rahma Sitti Rahma, Sitti Sitti Rahmah Sri Lestari Urniyanti, Rika Utariani, Ni Ketut Raka Virna Museliza virna Museliza Virna Museliza Viyati, Gusnel Wahyuningsih, Eny Yayu Kusdiana Yudi Yudi Yulianti, Sindi Yusmelia, Annisa Yusmila Rani Putri Yusra, Yusra Zahra, Tiara Aulia Zerrin, Zerrin Zulhelmy