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All Journal Accounting Analysis Journal Jurnal Manajemen, Akuntansi dan Logistik (JUMATI)
Larasati, Hanum
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Economics, Econometrics & Finance

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The Effect of Liquidity, Leverage, and Operating Capacity on Financial Distress with Managerial Ownership as a Moderating Variable Larasati, Hanum; Wahyudin, Agus
Accounting Analysis Journal Vol 8 No 3 (2019): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i3.30176

Abstract

This study intends to examine the effect of liquidity, leverage, and operating capacity ratio on financial distress risk with managerial ownership as moderator. The population of this study was all of the property, real estate and construction services companies listed on the IDX in 2013-2017 as many as 55 companies. This study used purposive sampling technique for the selection of samples that produced 17 companies or 68 analysis units. Moderation regression was used as analytical method in this study with SPSS 23 as the analytical tool. This research shows that liquidity does not affect on financial distress risk, while leverage and operating capacity affect on financial distress risk. Managerial ownership is able to moderate the effect of leverage ratio and operating capacity on financial distress risk, but is not able to moderate the effect of liquidity on financial distress risk. The conclusion of this study is that the financial distress risk is influenced by leverage, operating capacity, leverage moderated by managerial ownership, and operating capacity moderated by managerial ownership.
The Effect of Liquidity, Leverage, and Operating Capacity on Financial Distress with Managerial Ownership as a Moderating Variable Larasati, Hanum; Wahyudin, Agus
Accounting Analysis Journal Vol 8 No 3 (2019): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i3.30176

Abstract

This study intends to examine the effect of liquidity, leverage, and operating capacity ratio on financial distress risk with managerial ownership as moderator. The population of this study was all of the property, real estate and construction services companies listed on the IDX in 2013-2017 as many as 55 companies. This study used purposive sampling technique for the selection of samples that produced 17 companies or 68 analysis units. Moderation regression was used as analytical method in this study with SPSS 23 as the analytical tool. This research shows that liquidity does not affect on financial distress risk, while leverage and operating capacity affect on financial distress risk. Managerial ownership is able to moderate the effect of leverage ratio and operating capacity on financial distress risk, but is not able to moderate the effect of liquidity on financial distress risk. The conclusion of this study is that the financial distress risk is influenced by leverage, operating capacity, leverage moderated by managerial ownership, and operating capacity moderated by managerial ownership.
Pengaruh Penerimaan Pajak Reklame, Pajak Hotel, Dan Pajak Restoran Terhadap Pendapatan Asli Daerah Larasati, Hanum; Uswatun Khasanah; Rachmat Pramukty
Jurnal Manajemen, Akuntansi dan Logistik (JUMATI) Vol. 1 No. 5 (2024): Jurnal Manajemen, Akuntansi dan Logistik (JUMATI)
Publisher : Cipta Kind Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan – Artikel ini bertujuan untuk menyajikan review pada pendapatan asli daerah (Y) sebagai variabel dependen terhadap pajak reklame (x1), pajak hotel (x2), dan pajak restoran (x3). Tujuannya adalah untuk membuat hipotesis tentang pengaruh tiap variabel yang digunakan dalam penelitian yang akan datang.Metodologi Penelitian – Metode dalam penelitian ini adalah kuantitatif dengan pendekatan deskriptif untuk meneliti hipotesis yang telah ditetapkan dan menggambarkan secara jelas situasi social untuk mengidentifikasi hubungan antara aspek satu dengan yang lain.Temuan – Temuan makalah tinjauan penelitian ini menunjukkan bahwa Pajak Reklame, Pajak Hotel, dan Pajak Restoran semuanya mempunyai pengaruh yang signifikan terhadap Pendapatan Asli Daerah.Batasan Penelitian – Artikel ini mengandung Batasan masalah yang didasarkan pada penelitian sebelumnya yang relavan dan mencangkup pembahasan mengenai variabel yang akan diselidiki. Oleh karena itu, penting untuk membahas sumber-sumber lain guna memperkuat variabel-variabel yang ada.Implikasi – Hasil artikel ini diharapkan mampu menambah acuan bagi penelitian yang akan datang, diharapkan juga dapat menambah wawasan serta pengetahuan pembaca mengenai pendapatan asli daerah, diharapkan dapat menjadi perbandingan terhadap artikel yang lainnya mengenai pajak reklame, pajak hotel dan pajak restoran.Keaslian – Artikel tinjuan literatur ini, dengan menggabungkan variabel-variabel yang telah dipertimbangkan, dapat memberikan kontribusi pada kemajuan sector perpajakan.
Co-Authors Agus Wahyudin Rachmat Pramukty RR. Ella Evrita Hestiandari