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Journal : Jurnal Ilmiah Raflesia Akuntansi

Pengaruh komite audit, likuiditas, leverage , dan aktivitas terhadap financial distress : (Studi Kasus Pada Perusahaan Jasa Sub Keuangan Sektor Asuransi Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2017-2022) Swastika, Desi; Suriyanti, Linda Hetri; Fitriana, Nur
Jurnal Ilmiah Raflesia Akuntansi Vol 9 No 2 (2023): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v9i2.261

Abstract

The purpose of the study was to analyze the effect of the audit committee, liquidity, leverage, and activity on financial distress. This research is a case study on insurance sector sub-financial service companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2022 period. This study took secondary data from the financial statements of insurance companies. Technical analysis of data Using Audit Committee analysis, liquidity, leverage, and activity. The analysis concluded that the Audit Committee, liquidity, and leverage had no influence on financial distress. Meanwhile, activities can affect financial ditress in insurance companies. Analysis This study uses 4 independent variables, namely the audit committee, liquidity, leverage, and activity where it can be seen that the Adjusted R Squared value is low at 32.8% so that there are still 67.2% of other variables that are not included in this study. Keywords — financial distress, liquidity, leverage, and activity.
Pengaruh Profitabiitas Struktur Aktiva Dan Ukuran Perusahaan Terhadap Struktur Modal (Studi Kasus Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2020-2022) Handayani, Putri; Suriyanti, Linda Hetri; Fitriana, Nur
Jurnal Ilmiah Raflesia Akuntansi Vol 10 No 1 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i1.406

Abstract

The aim of this research is to analyze the influence of profitability, asset structure and company size on capital structure. This research is a case study of a food and beverage sub-sector manufacturing company listed on the Indonesia Stock Exchange (BEI) for the 2020-2022 period. For this research, the data source used is secondary data obtained from IDX (Indonesian Stock Exchanges) in the form of annual reports of food and beverage sector companies listed on the Indonesian Stock Exchange (BEI), namely (www.idx.co.id). The data analysis technique used in this research is descriptive analysis and research hypothesis testing which is carried out using a multiple regression model. The results of the analysis conclude that profitability, asset structure and company size influence capital structure. This research uses 3 independent variables and 1 dependent variable, namely profitability, asset structure and company size on capital structure where it can be seen that the Adjusted R Squared value is 57.8% which has an influence in this research so that there is still a remaining 42.2% which is influenced by other variables outside this research.
Co-Authors Adriyanti Agustina Putri Adriyanti Agustina Putri Adriyanti Agustina Putri Agnes Irwanty Agustiawan Agustiawan Agustiawan Agustiawan Agustiawan Agustiawan, Agustiawan Aisyah Aulia Putri Akiah, Siti Amanda, Olitsha Amanda, Rahma Dila Ameliya, Ameliya Aminatul Husna Lubis Amnur, Didi Amries Rusli Tanjung Andriatama, Muhammad Fasda Angel Angel Annisa Rahima Ramadhani Apriyanti Simbolon, Pasca Ardiansyah, Fadly Arisandi, Diki Aristi, Mentari Dwi Arnas, Jonri Arsyika, Ridha Astri Ayu Purwati Aura, Aisyah Azhari, Intan Putri Azmansyah Azmi, Zul Candra, Sherly Alexa Daffa Muzzain Hanami Delsi Daffa Wardhana Audia Desnelita, Yenny Dhea Lathifah Aisyahakim dhelniati, fheni Dian Hafiza Triana Dian Hafiza Triana Dian Puji Puspitasari Dian Wahyuni Dian Wahyuni Dian Wahyuni Diyanti, Puja Dwi Aristi, Mentari Dwi Fiona Sari Dwi Fionasari Eclesia, Yohanes Eka Nuraini Rachmawati Evi Marlina Fadly Ardiansyah Fadrul Fadrul Farras, Aqil Fheni Dhelniati Fionasari, Dwi Fitri Ramadhani Gafar, Hany Marliani Giri Anjani Gracenita Patricia Gusna Putri, Rika Gustientiedina Hamzah, Muhammad Luthfi Handayani, Emi Siti Hartati, Seri Haugesti Diana Hendra Wijaya Herinda, Ningrum Putri Herman Yosef Yakian Mendrofa Hersa, Nirma Hilmiyati, Fia Intan Diane Binangkit Irwan Irwan Irwanty, Agnes Islami, Nadia Ismayeni, Luthfi Joni Satria Juita, Aulia Indah Juniarti, Wiwin Kairun Nisa, Mia Khujaifah, Alwi Lawita, Nadia Fathurrahmi Lianti, Rona Lioni Sianturi M. Yoan Eka Putra Maisya Fadhillah Maizal, Wahyudi Engla Mardlotillah, Utami Mentari Dwi Aristi Mhd Rizqi Mimelientesa Irman Mimilientesa Irman Mohd. Elvisrafi Syawal Muhammad Hari Setiadi Mulkhadimah, Ayu Musa Nurwahid Kifli Mutiara, Destita Nadella, Suraya Nadia Faturrahmi Lawita Nadila Rahayu Putri Nella Ayu Novia Nidya Fitriana Nidya Vitriana Ningrum, Andri Eka Kusuma Nissa, Poppy Khairatul Nugraha, Maulana Nur Fitriana Nur Fitriana Nurdia Rosa, Sara Nurjannah, Hafidjah Nurliyana Ofiyana, Dhea Oza Aidha Putri Pebiana, Santi Purwati, Astri Ayu Putra, M Yoan Eka Putra, Rudi Syaf Putri Handayani Putri Inti Amelia Lubis Putri, Annie Mustika Rahmadhani, Yolanda rahmat fajri, zahaldi Rama Gita Suci Ramadhani, Helnora Ramadhayanti, Nurul Ramashar, Wira Ramdani, Devinda Ratih Widyastuti, Ratih Restu Hayati Rian Delviandi Ridarto, Visinamitri Ramadhani Rizal, Seliana Rizka Septiawanani Roaina Amelia Romadhon , Berdian Rudi Syaf Putra Rudi Syaf Putra Rusilawati, Ermina Salsabil, Putri Salsabila, Talitha Santika Santika Saputri, Sri Wulan Sari, Dian Puji Puspita Sari, Imelia Sari, Meylana Permata Selvi Selvi Sherin Tanili Sidabutar, Monica Enjelina Silvia Mery Silvia Sari Sitompul Simme, Ervina Siti Rodiah Siti Samsiah Siti Samsiah, Siti Sitompul, Silvia Sari Sri Fitria Retnawaty Sri Mulyani Sugestih, Dea' Stri Sukma Sopiyan Ardiansyah Supriadi Suryani Suryani Susan Swastika, Desi Syaf Putra, Rudi Syerli Lim TASYA AULIANDARI Telaumbanua, Fransiskus Tiara Suci Wulandari Vania Palidita Febriana Wahyu Joni Kurniawan, Wahyu Joni Wahyudi Engla Maizal Wati, Yenny Wayra, Hariko Wedyati, Nur Azzahra Widia Ananda Wijaya, Melki Winarni Winarni Windi Nuramadani Wira Ramashar Wulan Sari Wulan Sari, Wulan Yarahim, Bunai Yolanda, Feby Yulana, Desilfa Yulanda, Atikah Dewi Yuliani, Indira Dwi Yusrizal Yusrizal Zahara, Melia Putri ZL, Nikken Azzahara