Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Journal of Contemporary Accounting J-ADIMAS (Jurnal Pengabdian kepada Masyarakat)
Amiruddin, Ahmad Rijal
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Journal of Contemporary Accounting

 1 
Altman model for measuring financial distress: Comparative analysis between sharia and conventional insurance companies Nustini, Yuni; Amiruddin, Ahmad Rijal
Journal of Contemporary Accounting Volume 1 Issue 3, 2019
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol1.iss3.art4

Abstract

The purpose of this study is to examine the financial ratios that affect the condition of financial distress of an insurance company employing the Altman model and then comparing the financial distress of Islamic and conventional insurance companies. The sample of this study consisted of 36 Islamic insurance companies and 49 conventional, the sample was selected by purposive sampling. The statistical method used to test the research hypothesis is multiple linear regression analysis and sample t-test. The results showed that Retained Earning to Total Asset (RETA), Earning Before Interest and Taxes to Total Asset (EBITTA), Book Value of Equity to Book Value of Total Debt (BVEBVTD) are significant variables to determine the financial company's distress and there are differences between the financial distress of Islamic financial distress insurance and conventional insurance. The results of this study are expected to provide information for internal and external parties about the Altman ratio which is very dominant in predicting financial distress as well as providing information on which insurance company is good for avoiding financial distress. For parties with an interest in the differences between Islamic insurance companies and conventional insurance, the results of this study can be used as material for consideration and evaluation of determining which company to choose.
Co-Authors Amiruddin, A Arsyad, Ahmad Yamani Danil, Harling H, Hasriadi Herianti, H M, Muhsyanur MUHAMMAD HASBI Nur, Muh. Yasin Ceh Nustini, Yuni Rahmi, Muarifah S, Satriani Sapri, Hasri Amaliah Sri Wahyuni Wafiyah, Ummul