EKO WIDODO LO
STIE YKPN

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RASIO KEUANGAN UNTUK MENGUKUR ASOSIASI LIKUIDITAS, STRUKTUR MODAL, DAN KUALITAS AKTIVA DENGAN PROFITABILITAS BANK: ANALISIS KORELASI KANONIKAL EKO WIDODO LO
Jurnal Bisnis dan Akuntansi Vol 3 No 1 (2001): Jurnal Akuntansi dan Bisnis
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1253.216 KB) | DOI: 10.34208/jba.v3i1.509

Abstract

Kondisi keuangan dan kemampuan bank dalam menghasilkan laba dapat dipandang dari berbagai aspek yaitu aspek likuiditas, kualitas aktiva, struktur modal dan profitabilitas. Diantara ke empat aspek tersebut mungkin terdapat asosiasi. Penelitian ini akan meneliti apakah terdapat asosiasi antara likuiditas, kualitas aktiva, dan struktur modal terhadap profitabilitas.
Pengaruh Tingkat Kesulitan Keuangan Perusahaan TerhadapKonservatisme Akuntansi EKO WIDODO LO
The Indonesian Journal of Accounting Research Vol 9, No 1 (2006): JRAI January 2006
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.151

Abstract

This research tests the influence of a company’s financial distress on its accounting conservatism. The issue of this research is the prediction difference between positive accounting theory and signaling theory about the influence of a company’s financial distress on its accounting conservatism. Sample in this study consists of manufacturing companies that were listed at Jakarta Stock Exchange since 1994 to 2002. Sample consists of 108 companies or 864 observations. This study develops a testing and developing procedure of accounting conservatism instrumental variables by using more accounting conservatism attributes. Hypotheses are examined by using Ordinary Least Squares Regression and Generalized Method of Moments Regression.The results of empirical tests indicate that a company’s financial condition positively influences its accounting conservatism. These support signaling theory prediction.