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All Journal Briliant: Jurnal Riset dan Konseptual Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Journal of Economic, Bussines and Accounting (COSTING) Pendas : Jurnah Ilmiah Pendidikan Dasar Agrisocionomics: Jurnal Sosial Ekonomi Pertanian EQUILIBRIUM: Jurnal Ilmiah Ekonomi dan Pembelajarannya Efektor EQIEN - JURNAL EKONOMI DAN BISNIS JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Riset Akuntansi dan Keuangan eCo-Buss Jurnal ABDINUS : Jurnal Pengabdian Nusantara BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Jupeko (Jurnal Pendidikan Ekonomi) Journal of Economics and Business UBS Jurnal Pengabdian dan Pemberdayaan Nusantara (JPPNu) Jurnal Literasi Akuntansi eCo-Fin Jurnal Akuntansi dan Ekonomi Bisnis Balance : Jurnal Akuntansi dan Manajemen Proceedings of The ICECRS Jurnal Ekonomi, Bisnis dan Manajemen JOMPA ABDI: Jurnal Pengabdian Masyarakat Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS Gemilang: Jurnal Manajemen dan Akuntansi Profit: Jurnal Manajemen, Bisnis dan Akuntansi Jurnal Mahasiswa Manajemen dan Akuntansi JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Horizon: Indonesian Journal of Multidisciplinary KIC SENMEA Prosiding Simposium Nasional Manajemen dan Bisnis Jurnal Pengabdian Kepada Masyarakat Jurnal Riset dan Pengabdian Interdisipliner
Widiawati, Hestin Sri
Universitas Nusantara PGRI Kediri
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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PENGARUH SOLVABILITAS, ARUS KAS OPERASI, ARUS KAS INVESTASI DAN ARUS KAS PENDANAAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SEKTOR KEUANGAN SUB SEKTOR FINANCING SERVICE YANG TERDAFTAR DI BEI PERIODE 2021-2025 Rishma Adin Alfina; Hestin Sri Widiawati; Erna Puspita
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 03 (2026): Volume 11 No. 03, September 2026 Release
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i03.59209

Abstract

This study was motivated by the phenomenon of declining financial performance among companies in the financial sector, specifically the financing service sub-sector, as indicated by decreasing net income, increasing liabilities, and declining corporate cash balances. These conditions suggest problems in the management of solvency and cash flows, which may affect the companies' ability to generate profits. This study aims to analyze the effect of solvency, operating cash flow, investing cash flow, and financing cash flow on the financial performance of financing service companies listed on the Indonesia Stock Exchange during the 2021–2025 period.This study employed a quantitative approach using secondary data obtained from the companies' annual financial statements published by the Indonesia Stock Exchange. The sample consisted of 11 companies selected through purposive sampling, resulting in a total of 55 observations. The data were analyzed using classical assumption tests, multiple linear regression analysis, the coefficient of determination (R²), partial significance tests (t-test), and simultaneous significance tests (F-test), with the assistance of IBM SPSS software.The results indicate that solvency has a significant effect on financial performance, whereas operating cash flow, investing cash flow, and financing cash flow do not have a significant effect on financial performance. Furthermore, the simultaneous test reveals that solvency, operating cash flow, investing cash flow, and financing cash flow collectively do not have a significant effect on the financial performance of financing service companies listed on the Indonesia Stock Exchange during the 2021–2025 period.
PENGARUH SUSTAINABILITY REPORTING, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP NILAI PERUSAHAAN SEKTOR TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022-2025 Ririn Fatmawati; Hestin Sri Widiawati; Erna Puspita
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 03 (2026): Volume 11 No. 03, September 2026 Processed
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i03.59216

Abstract

Firm value is an important indicator that reflects a company's success in enhancing shareholder wealth and attracting investors. This study aims to examine the effect of sustainability reporting, firm size, and leverage on firm value in transportation sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2025 period. This study employed a quantitative approach using a purposive sampling technique. Data were obtained from the companies' annual reports and sustainability reports and were analyzed using classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results show that sustainability reporting has no significant effect on firm value. Firm size has a significant effect on firm value, while leverage also has a significant effect on firm value. Simultaneously, sustainability reporting, firm size, and leverage have a significant effect on firm value. Therefore, leverage is the most dominant variable affecting firm value, whereas sustainability reporting has not been able to influence firm value in transportation sector companies listed on the Indonesia Stock Exchange during the 2022–2025 period.
PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG, PERPUTARAN PERSEDIAAN, DAN LEVERAGE TERHADAP PROFITABILITAS PADA PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021–2024 Hania Tri Utami; Hestin Sri Widiawati; Erna Puspita
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 03 (2026): Volume 11 No. 03, September 2026 Processed
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i03.59238

Abstract

This study aims to analyze the effect of cash turnover, receivable turnover, inventory turnover, and leverage on profitability in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2024. This study uses a quantitative approach with purposive sampling technique, resulting in 18 companies as samples with 72 units of analysis. Secondary data were obtained from annual financial reports through the official IDX website. Analysis techniques include classical assumption tests, multiple linear regression analysis, coefficient of determination (R²), t-test, and F-test using IBM SPSS Statistics 25. The results show that partially, cash turnover and leverage have a significant effect on profitability, while receivable turnover and inventory turnover do not have a significant effect. Simultaneously, all independent variables have a significant effect on profitability with a significance value of 0.014 < 0.05. The Adjusted R Square value of 14.0% indicates the ability of the independent variables to explain the variation in profitability.
PENGARUH PROFITABILITAS, AUDIT TENURE, DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP AUDITOR SWITCHING PADA PERUSAHAAN SEKTOR KEUANGAN SUB SEKTOR PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2022–2025 Erika Aprilia Rahayu; Hestin Sri Widiawati; Erna Puspita
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 03 (2026): Volume 11 No. 03, September 2026 Release
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i03.59567

Abstract

This study aims to analyze the effect of profitability, audit tenure, and the size of public accounting firms (KAP) on auditor switching in financial sector companies—specifically the banking sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2022–2025 period. A quantitative approach with a causality design was employed. Secondary data were obtained from annual financial reports published on the IDX official website. The research sample consisted of 44 banking companies selected using purposive sampling, yielding 176 observation units over four years. Data analysis was performed using logistic regression with IBM SPSS Statistics 23. The results indicate that partially, profitability, audit tenure, and KAP size do not significantly influence auditor switching. However, simultaneously, all three variables significantly affect auditor switching (Chi-Square = 44.656; sig. = 0.000). The Nagelkerke R Square value of 0.477 indicates that the three variables explain 47.7% of the variation in auditor switching. These findings imply that auditor switching is a complex phenomenon influenced by a combination of factors simultaneously.
Co-Authors Agustin, Tika Ayu Agustina, Leny Amaliah Dewi, Riska Amandani, Yayang Erika Amin Tohari Andy Kurniawan Andy Kurniawan, Andy Aulia, Naya Azharul M, Muh Rizal Badrus Zaman Badrus Zaman Bagaskara, Ardha Dewa Budhi Utami Bunga Fanani Deby Arsita Debyla Ayu Wardana Devanty, Pipit Ritma Diah Nurdiwaty Dian Kusumaningtyas EFA WAHYU PRASTYANINGTYAS Efa Wahyu Prastyaningtyas EFA WAHYU PRASTYANINGTYAS, EFA WAHYU Eriana Sri Rahayu Erika Aprilia Rahayu Ery Firdawati Faisol Faisol Faisol Faisol Faisol Faris Aji Vagood Lucky Ferdiana, Nikki Firnanda, Vira Erna Hania Tri Utami Hendriawan, Muhammad Hidayati, Devita Irawati, Rika Jepri Jannah, Amalya Miftahul Khafabi, Ian Rafi Linawati Linawati Linawati Linawati Linawati Luqmayanti, Fadillah M., Bella Ratri Marzuki, Ahmad Ma'ruf Miftahul Huda Muh Rizal Azharul M Muyassaroh, Nur Arifatul Nadya Putri Wijaya Nafis, Moh. Abi Adhurun Naomi Nathania Wijaya Nikmatul Choiriyah Nova Diana Tantri Pranesti, Anasya Bimbi Puji Astuti Puji Astuti Puspita, Erna Putri, Elvika Nungki Chintia Putri, Fine Ferda Sella Putri, Lendy Syahira Lismawati R.W.H, RA. Jauza Hanun Rahayu, Ajeng Nafa Dianty Rina Yuliana Rip'atin, Miftakul Ririn Fatmawati Rishma Adin Alfina Rivan Dea Nova Putra Romadhony, Rahmad Irfan Rorelysia Putri Noverdiana Saputri, Vilda SB, Sigit Wisnu Setiani, Rina Lailatul Ayuk SIGIT PUJI WINARKO Sintya Gadis Sherly Soekowati, Iis Endang Solikah, Mar atus solikah, mar'atus Solikah, Mar’atus Sugeng Sugeng Sugeng Suhardi Suhardi Wahyuni, Yayuk Wijayanti, Mella Wulandari Wulandari Wulandari, Riska Ulfa Yayang Dea Masuqa Zulaikah, Dewi