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All Journal Jurnal Akuntansi dan Sistem Teknologi Informasi Transformasi: Journal of Economics and Business Management
Dewi Saptantinah
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS ARUS KAS UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN (Studi Kasus Pada PT POS Indonesia (Persero) Tahun 2014- 2018) Ria Avriyanti; Dewi Saptantinah; Djoko Kristianto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 16 No. 4 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33061/jasti.v16i4.6232

Abstract

ThisSstudyaaims tozanalyze the cash flow statement inaassessingtheccompany's financialpperformance. The benchmarks useddin assessingfinancial performance are operatingccash flowwratio, cash-toointerest coverageratio, capitaleexpenditureeratio, total debt ratio, cash-to-current debt coverageratio, cash flow adequacy ratio, fund flow coverage ratio, and net cash flow ratio.free. This study uses a descriptive qualitative method, with the sample used is thePT POS Indonesia (Persero) cash flow statement from 2014 to 2018. Theresultssof theaanalysis of thissstudysshowwthat the financial performance of thePT POS Indonesia (Persero) company is not good. Because of the eight ratiocalculations, only three ratios meet the standard ratio of one. The results of theTrend in financial performance show that the four ratios consisting of operatingcash flow ratios, total debt ratios, cash coverage ratios to current debts, and fundflow coverage ratios have an increasing Trend while the cash to interestcoverage ratio, capital expenditure ratios, adequacy ratios cash flow, and theratio of net free cash flow has a downward Trend.
Pengaruh Kompentensi Auditor, Independensi Dan Tekanan Waktu (TIME PRESSURE) Terhadap Kemampuan Auditor Mendeteksi Fraud Velisa Mita Chornaini; Dewi Saptantinah
Transformasi: Journal of Economics and Business Management Vol. 3 No. 3 (2024): September : Journal of Economics and Business Management
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/transformasi.v3i3.1895

Abstract

Now, the main topic in the media is accounting fraud, or fraud, in accounting parlance. Internal and external fraud are the two main types of fraud. However, fraud detection itself aims to determine whether fraud has occurred, who the perpetrator is, who the victim is, and how it happened. This research aims to determine how competence, lndependence, and time pressure affect the auditor's abiIity to discover fraud. In this research, initial data was obtained from auditors' answers from KAP Central Java and DIY. MuItiple Iinear regression anaIysis was used to anaIyze the data. The resuIts of data anaIysis show that there is a positive and significant coefficient on the influence of auditor competency (X1) and independence (X2) on the auditor's abiIity to detect fraud. but tlme pressure (Y) has no impact on the auditor's abiIity to discover fraud. To achieve the objectives of this research, sample criteria for position and length of service have been established, the sample size has been increased, and moderating variables have been added to future research.
Co-Authors DJOKO KRISTIANTO Ria Avriyanti Velisa Mita Chornaini