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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Bisnis dan Ekonomi Seminar Nasional Aplikasi Teknologi Informasi (SNATI) Jurnal Akuntansi & Auditing Indonesia Jurnal Keuangan dan Perbankan Abdimas Jurnal Akuntansi dan Keuangan The Indonesian Accounting Review Gadjah Mada International Journal of Business Journal of Indonesian Economy and Business Infestasi Jurnal Akuntansi dan Perpajakan International Research Journal of Business Studies (E-Journal) Jurnal Ekonomi dan Bisnis Jurnal Akuntansi dan Bisnis Kumawula: Jurnal Pengabdian Kepada Masyarakat The Indonesian Journal of Accounting Research Darmabakti : Junal Pengabdian dan Pemberdayaan Masyarakat Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Jurnal Kedaymas JRAP (Jurnal Riset Akuntansi dan Perpajakan) International Research Journal of Business Studies
Luciana Spica Almilia
Universitas Hayam Wuruk Perbanas Surabaya
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Journal : Jurnal Akuntansi

 1 
Analisis Rasio Keuangan untuk Memprediksi Kondisi Financial Distress Perusahaan Manufaktur yang Terdaftar di Bursa Efek Jakarta Luciana Spica Almilia; Kristijadi Kristijadi
Jurnal Akuntansi dan Auditing Indonesia Vol. 7 No. 2 (2003)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Financial distress precedes bankruptcy. Most financial distress models actually rely on bankruptcy data, which is easier to obtain. The purpose of this research to examine financial ratios that affect financial distress condition of a firm. The sample of this research consist of 24 distress firms and 37 non-distress firms, chosen by purposive sampling. The statistic method which is used to test on the research hypothesis is logistic regression. The result show that profit margin ratio (net income/net sales), financial leverage ratio (current liabilities/total assets), liquidity ratio (current assets/current liabilities) and growth (net income/total assets growth) is a significant variable to determine of financial distress firms.Keywords: financial distress, financial ratios, bankruptcy.
Faktor-faktor yang Mempengaruhi Pengungkapan Sukarela “Internet Financial and Sustainability Reporting” Luciana Spica Almilia
Jurnal Akuntansi dan Auditing Indonesia Vol. 12 No. 2 (2008)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Internet Financial and Sustainability Reporting (IFSR) is voluntary in nature. With no specific regulations on IFSR, there is a disparity of IFSR practices among companies. Some companies disclose only partial financial statement using a low level of technology, while others disclose full sets of financial reports using sophistications of the web such as multimedia and analytical tools. SustainAbility (1999) addressed the benefits (global reach, immediacy, ease of updating, transparency, link ability, and interactivity) of reporting social and environmental information on the website and thus the factors that affect decision of whether or not to use this communication medium. By placing information on the firm’s website, users can search, filter, retrieve, download, and even reconfigure such information at low cost in a timely fashion.The purpose of this study was to examine financial variables that affect Internet Financial and Sustainability Reporting (IFSR) in Indonesia Stock Exchange companies. The samples of this research include 104 listed firms in Indonesia Stock Exchange. The multiple regressions was used to examine variables that affect Internet Financial and Sustainability Reporting (IFSR). The sample of this research is companies that listed in Indonesia Stock Exchange companies. The findings of this research found that firm size, return on asset, and majority holder are determinant factors of IFSR index in Indonesia.Keywords:    internet, internet sustainability reporting, internet financial reporting, company website
Examining belief adjusment model and framing effect on the audit materiality level decision making Febriyani Sarwindah; Almilia, Luciana Spica; Mustafida, Nurul
Jurnal Akuntansi dan Auditing Indonesia Vol 27, No 2 (2023)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol27.iss2.art10

Abstract

The purpose of this study is to examine whether or not there is a difference in the decision-making of external auditors in determining the level of audit materiality between participants who get good news followed by bad news and those who get bad news information sequences (bad news) followed by good news (good news) with a step-by-step and end-of-sequence information presentation pattern in the positive frame or negative frame. The research method used in the research is the mixed design experiment method (between and within the subject) which manipulates the independent variables of the order of evidence (good news followed by bad news and bad news followed by good news) and framing effect (positive frame or negative frame) in the presentation pattern Step by Step and End of Sequence. Participants in this study were 150 students of the Bachelor of Accounting study program at Hayam Wuruk Perbanas Surabaya University with 300 experiment data. This study uses the normality test and the Kruskall-Wallis H test. The results of this study indicate that the Step-by-step presentation pattern can cause a recency effect when receiving information with a sequence of evidence of good news followed by bad news and bad news followed by good news both in the series, with the positive or negative frame, and the results obtained if the information is presented with an End of Sequence presentation pattern with information and a sequence of evidence of good news followed by bad news or bad news followed by good news there is no difference (no order effect) either in the framing effect (positive frame and negative frame).
Co-Authors Akbar Abdi Negara Ambarwati, Yulian Belinda Anak Agung Gede Sugianthara Angraini Angraini Anita Anggraeni Antiqueain Maliu Astania, Auravita Auravita Astania Dea Nikki Rona Dea Nikki Rona Dewi Ayu Wulandari, Dewi Ayu Dewi Murdiawati Dyah Ayu Kusuma Wardhani Dyah Ayu Kusuma Wardhani Dyah Eras Mita Edo Bangkit Prayoga Emanuel Kristijadi Emanuel Kristijadi Emil Pratiwi Emma Handayani Erida Herlina Herlina Ertambang Nahartyo Farita Dewi Rofiyah Febriyani Sarwindah Felya Febiola Firman Adi Setya Hanimah, Khilmiyatul Herla Kusumawardhani Ilham Ridho Maulana Jogiyanto Hartono Katarina Dyah Kristanti Kristijadi Kristijadi Lailatul Badriyah Lufi Yuwana Mursita Maria Oktavia Elizabeth Sinambela Maulana, Ilham Ridho Meliza Silvi Meliza Silvy Meliza Silvy Meliza Silvy Mochammad Zahid Muzammil Hadi Monica Dira Anas Hartika Mursita, Lufi Yuwana Mustafida, Nurul Mutia Anugrah Pratiwi Nanang Shonhadji Negara, Akbar Abdi Nirwana Putri Pravitasari Nisa Nailur Rahma Nita, Riski Aprilia Nur'aini Rokhmania Rokhmania Nuraini Rokhmania, Nuraini Nurul Hasanah Uswati Dewi Putri Wulanditya Rahma, Nisa Nailur Riski Aprilia Nita Rofiyah, Farita Dewi Rosyida, Amelia Dwi Nur Supriyadi . Tjahjani Prawitowati Widjanarko, Farah Adelia Putri Winny Herdinigtyas Yunitasari, Savira