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All Journal Jurnal Riset Keuangan dan Akuntansi (JRKA) JIKA: Jurnal Ilmu Keuangan dan Perbankan JIFA (Journal of Islamic Finance and Accounting)
Embuningtyas, Sandra Sukma
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Economics, Econometrics & Finance

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DISCRETIONARY LOAN LOSS PROVIONS SEBAGAI ALAT DETEKSI MANAJEMEN LABA PADA PERBANKAN KONVENSIONAL DI INDONESIA Embuningtyas, Sandra Sukma
Jurnal Riset Keuangan dan Akuntansi Vol 4, No 1 (2018): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v4i1.1332

Abstract

This study aims to analyze the effect of profitability, leverage, company size, and environmental performance to environmental disclosure. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange from 2014 until 2016. The sample in this study were 71 companies for 3 years. The method of analysis used in this study is multiple regression analysis.The results show that profitability and leverage have no effect on environmental disclosure, while firm size and environmental performance have positive effect on environmental disclosure. Taken together, the variables of profitability, leverage, firm size and environmental performance have significant effect on environmental disclosure. Keywords: Profitability; Leverage; Size; Environmental Performance; Environmental Disclosure
Operating Capacity, Sales Growth, Managerial Agency Costs, Ownership Structure on Financial Distress in Indonesian Companies Puspasari, Oktaviani Rita; Zahra, Salsabila; Purnama*, Dendi; Embuningtyas, Sandra Sukma
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 13 No. 1: December 2023
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v13i1.10680

Abstract

This research aims to examine the influence of operational capacity, sales growth, managerial agency costs, managerial ownership, and institutional ownership on financial distress. The research method used is both descriptive and verificative. The study's population comprises companies in the transportation and logistics sector listed on the Indonesia Stock Exchange from 2017 to 2021. A total of 23 companies over five years, resulting in 115 data observations, were selected using purposive sampling. Hypothesis testing was conducted using panel data regression analysis. The research findings indicate that operational capacity and sales growth have a significant negative impact on financial distress. However, managerial agency costs and managerial ownership have a significant positive impact on financial distress. Meanwhile, institutional ownership also has a significant negative impact on financial distress. This study contributes to the corporate governance literature by predicting factors related to financial distress and providing empirical evidence for the use of the Springate Method in predicting financial distress. Keywords: Operating Capacity; Sales Growth; Managerial Agency Costs; Ownership Structure; Financial Distress Abstrak Penelitian ini bertujuan untuk menguji pengaruh kapasitas operasi, pertumbuhan penjualan, biaya keagenan manajerial, kepemilikan manajerial, dan kepemilikan institusional terhadap financial distress. Metode yang digunakan adalah deskriptif dan verifikatif. Populasi penelitian yaitu perusahaan sektor jasa transportasi dan logistik yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Jumlah sampel sebanyak 23 perusahaan selama 5 tahun atau 115 data observasi menggunakan teknik purposive sampling. Pengujian hipotesis menggunakan analisis regresi data panel. Temuan penelitian menunjukkan bahwa kapasitas operasi dan pertumbuhan penjualan berpengaruh negatif signifikan terhadap kesulitan keuangan. Namun biaya keagenan manajerial dan kepemilikan manajerial berpengaruh positif signifikan terhadap financial distress. Sementara itu, kepemilikan institusional juga berpengaruh negatif signifikan terhadap financial distress. Penelitian ini memberikan literatur mengenai peran mekanisme tata kelola perusahaan dalam memprediksi kesulitan keuangan dan memberikan bukti empiris penggunaan Metode Springate dalam memprediksi kesulitan keuangan. Kata Kunci: Kapasitas Operasional; Pertumbuhan Penjualan; Biaya Agensi Manajerial; Kepemilikan Manajerial; Kesulitan Keuangan
Accounting conservatism, Islamic social reporting, and earning responses coefficient: An empirical analysis Embuningtyas, Sandra Sukma; Anggraeni , Rani; Puspasari, Oktaviani Rita
JIFA (Journal of Islamic Finance and Accounting) Vol. 5 No. 2 (2022)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v5i2.5651

Abstract

This research aims to determine the influence of accounting conservatism, sharia-based social performance disclosure and company size both partially and simultaneously against earnings response (earnings response coefficient). Empirical study of Sub- sector property and Real Estate companies registered in ISSI on Indonesia Stock Exchange period 2015-2018. The method used is descriptive and verification method with quantitative data. The data collection technique used non-participating observation. The results concluded that partially accounting conservatism was positively and significantly influential on the earnings response, sharia-based social performance disclosure has a positive and significant effect on earnings response, company size positively and significantly affects the earnings response and the simultaneous conservatism of accounting, sharia-based social performance disclosure and company size together have a positive and significant impact on the earnings response.
Co-Authors Anggraeni , Rani Oktaviani Rita Puspasari Purnama*, Dendi Salsabila Zahra, Salsabila