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All Journal Jurnal Reviu Akuntansi dan Keuangan Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Siasat Bisnis Jurnal Keuangan dan Perbankan Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Juara: Jurnal Riset Akuntansi JAM : Jurnal Aplikasi Manajemen EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Manajemen dan Bisnis Indonesia Asia-Pacific Management and Business Application JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Manajemen Indonesia Jurnal Ilmiah Universitas Batanghari Jambi J-MAS (Jurnal Manajemen dan Sains) SEIKO : Journal of Management & Business JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Journal of Humanities and Social Studies JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Samudra Ekonomi dan Bisnis Jurnal Pengabdian Dharma Laksana AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi BALANCE: Economic, Business, Management and Accounting Journal Sosiohumanitas: Jurnal Ilmu-Ilmu Sosial dan Humaniora JAF- Journal of Accounting and Finance Al-Kharaj: Journal of Islamic Economic and Business Jurnal Riset Akuntansi Kontemporer STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Abdi Masyarakat Indonesia Jurnal Keuangan dan Akuntansi Terapan (KUAT) Asean International Journal of Business Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Inovasi Jurnal Pengabdian Masyarakat (IJPM) IIJSE El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam International Journal of Applied Management and Business Atestasi : Jurnal Ilmiah Akuntansi Indonesian Journal of Taxation and Accounting
Farida Titik Kristanti
Manajemen Bisnis Telekomunikasi Dan Teknologi Informasi, Fakultas Ekonomi & Bisnis, Universitas Telkom, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Public Health Social Sciences Other

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Pengaruh Corporate Governance dan Likuiditas terhadap Financial Distress dengan Ukuran Perusahaan sebagai Variabel Moderasi Khaeria, Nurul; Kristanti, Farida Titik
Jurnal Manajemen Indonesia Vol. 23 No. 2 (2023): Jurnal Manajemen Indonesia
Publisher : Fakultas Ekonomi dan Bisnis, Telkom University.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jmi.v23i2.5916

Abstract

This study aims to check whether corporate administration and liquidity to some degree, affected monetary pain, with firm size going about as a mediator between liquidity and monetary misery. Gender diversity, managerial ownership, institutional ownership, and independent commissioners were used to execute corporate governance in this study. This study's example incorporates 13 property and land organizations that were recorded on the Indonesia Stock Trade somewhere in the range of 2017 and 2021, with a sum of 65 observational data of interest. The logistic regression analytic technique and moderation regression were used in the inquiry. The findings emphasized the concurrent influence of liquidity and corporate governance on financial stress, whereby managerial ownership, institutional ownership, and independent commissioners positively influence financial distress., In contrast, gender diversity and liquidity partially do not. Firm size has no effect on the relationship between liquidity and financial distress. Keywords—Corporate Governance; Financial Distress; Firm Size; Liquidity
ANALISIS FINANCIAL DISTRESS MENGGUNAKAN ANALISIS SURVIVAL Pranita, Komang Ridha; Kristanti, Farida Titik
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 9 No. 2 (2020): Nominal September 2020
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v9i2.30917

Abstract

Abstrak: Analisis Financial Distress Menggunakan Analisis Survival. Penelitian ini memiliki tujuan untuk mengetahui pengaruh rasio likuiditas, leverage, salesgrowth, ukuran perusahaan, kepemilikan manajerial, dan kepemilikan institusional terhadap financial distress. Populasi penelitian di sektor industri dasar dan kimia dan sektor indutri barang konsumsi yang terdaftar di Bursa Efek Indonesia Periode 2009-2018. Teknik pengambilan sampel dengan teknik purposive sampling dan diperoleh 63 perusahaan atau sampel. Teknik analisis yang digunakan ialah teknik analisis survival. Hasil penelitian: likuiditas, leverage, salesgrowth, ukuran perusahaan, kepemilikan manajerial, dan kepemilikan institusional berpengaruh secara simultan terhadap financial distress. Likuiditas, leverage, dan kepemilikan manajerial tidak berpengaruh terhadap financial distress. Salesgrowth dan ukuran perusahaan berpengaruh negatif signifikan terhadap financial distress, dan kepemilikan institusional berpegaruh positif signifikan terhadap financial distress.Kata kunci. Likuiditas; Leverage; Salesgrowth; Ukuran Perusahaan; Kepemilikan Manajerial; Kepemilikan Institusional; Financial Distress
FAKTOR DETERMINAN FINANCIAL DISTRESS UNTUK PERUSAHAAN PERTAMBANGAN DI INDONESIA DAN MALAYSIA Prasetyo, Arief Bagas; Kristanti, Farida Titik
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 10 No. 2 (2021): Nominal September 2021
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v10i2.35763

Abstract

Abstrak: Faktor determinan Financial Distress Untuk Perusahaan Pertambangan Di Indonesia dan Malaysia. Studi ini bermaksud untuk mengetahui dampak likuiditas, leverage, operating capacity, instittutional ownership, managerial ownership, sertakomisaris independen padaFinancial Distress. Penelitian ini memakai penelitian deskriptif. Populasi serta sampel pada studi ialah perseroan sektor pertambangan yang tercatat di BursaEfek Indonesia dan Bursa Malaysia 2014-2018. Studi ini memakai purposive sampling serta diperoleh 12 perseoran di Indonesia dan 22 perseroan di Malaysia. Olah data yang dipakai studi ini memakai logistic regression. Studi menunjukkan pada perseroan pertambangan di Indonesia bahwa operatingcapacity scara parsial mempunyai pengaruh signifikan negatif pada financial distress. Sedangkan liquidity ,leverage, institutional ownership, managerial ownership, dan independent comissioner secara parsial tidak mempunyai pengaruh pada financial distress. Kemudian pada perseroan pertambangan di Malaysia menunjukkan bahwa liquidity, Managerial Ownership, dan Independent Commissioner secara parsial mempunyai pengaruh signifikan negatif pada financial distress. Sedangkan operating capacity,leverage, dan  Institutional Ownership secara parsial tidak mempunyai pengaruh pada financial distress.Kata kunci: Liquidity, Leverage, OperatingCapacity, Institutional Ownership, Managerial Ownership, Independent Commissioner, Financial DistressAbstract: Determinants ofFinancial Distressfor Mining Companies in Indonesia and Malaysia. Research intend todetermine the impact ofliquidity, leverage, operatingcapacity, institutional ownership, managerialownership, and independent commissioner onfinancial distress. This research uses descriptive research. Thepopulation and sample are miningsector firm registered onthe IDX and Malaysia Exchange 2014-2018. This study uses purposivesamplingmethod acquired 12 companies in Indonesia and 22 companies in Malaysia. The data processing techniques used logisticregression. Research showed mining companies in Indonesia that their operating capacityhas a negative impact on financial distress. Whereas, liquidity,leverage, institutionalownership, managerialownership, and the independentcommissioner didn't have affects onfinancial distress. Then the mining companies in Malaysia showed that liquidity, Managerial Ownership, and Independent Commissionerhave a negative impact onfinancial distress. Meanwhile, operating capacity, leverage, and institutional ownership didn't have affects on financial distress.Keywords: Liquidity, Leverage, OperatingCapacity, Institutional Ownership, Managerial Ownership, Independent Commissioner, Financial Distress
Islamic Bank Listed in Financial Market: Risk, Governance, Earning, and Capital Budiman, Teguh; Kristanti, Farida Titik; Wardhana, Wardhana
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol. 9 No. 1 (2017)
Publisher : UNIVERSITAS ISLAM NEGERI SYARIF HIDAYATULLAH JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aiq.v9i1.4011

Abstract

Islamic Bank is a bank that applies Islamic principles in running the business. Until 2015, there were 12 Islamic Bank in Indonesia; one of them already listed on the stock market. The purpose of this study was to analyze differences in the bank's soundness was assessed using a bank's risk profile, good corporate governance, income, and capital (RGEC) between listed Islamic Banks and the unlisted ones. Using the data period 2011-2015 used the independent t-test to test for differences. Statistical tests showed that there is no significant difference in credit risk as measured by NPF and Earning as measured by BOPO that represent cost efficiency between the two groups of companies. Listed Islamic banks have lower credit risk and greater efficiency than the unlisted onesDOI: 10.15408/aiq.v9i1.4011
Pengaruh Solvabilitas, Profitabilitas, Kepemilikan Institusional, Dewan Komisaris Independen, dan Kepemilikan Publik terhadap Pengungkapan Manajemen Risiko: Studi pada Perusahaan Sub-sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022 Wardhana, Muhamad Arriq Rayhan; Kristanti, Farida Titik
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 11 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i11.4601

Abstract

The object of this research is a banking sub-sector company listed on the Indonesia Stock Exchange for the period 2018-2022. This study aims to determine the effect of leevrage, profitability, institutional ownership, independent board of commissioners, and public ownership as independent variables and risk management disclosure as the dependent variable. This study used 35 companies, so there were a total of 175 samples used. The study used purposive sampling as a sample selection method used for the selection of certain criteria. This study applied descriptive statistical analysis method and panel data regression analysis. The results of this study show that all variables simultaneously influence risk management disclosure. Meanwhile, leverage, profitability, and independent board of commissioners each have no effect. Meanwhile, institutional ownership and public ownership positively affect risk management disclosure.
The Effect of Profitability, Liquidity, and Asset Tangibility on Capital Structure in Property and Real Estate Companies Listed on the Indonesia Stock Exchange in 2017-2023 Salafu Zain Al Hamid; Farida Titik Kristanti
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7812

Abstract

This research investigates the impact of asset tangibility, liquidity, and profitability on the capital structure of property and real estate companies listed on the Indonesia Stock Exchange during the 2017–2023 period. These variables were selected due to their central relevance to financial decision-making under the framework of the pecking order and trade-off theories, and their heightened importance amid economic uncertainty such as the COVID-19 pandemic. Asset tangibility represents collateral capacity, liquidity reflects short-term financial flexibility, and profitability indicates internal financing ability all of which are critical under crisis conditions. Utilizing a quantitative approach, the study applies dynamic panel data analysis through the Generalized Method of Moments (GMM) to estimate the regression model. The sample consists of 294 firm-year observations from 42 purposively selected firms over seven years. Statistical analysis reveals that while the three variables jointly have a significant effect on capital structure, only profitability exerts a significant positive impact individually. In contrast, asset tangibility and liquidity show no significant influence when assessed independently. This study contributes new empirical insights into capital structure determinants in Indonesia’s property sector, especially within the context of emerging market volatility and global disruptions, offering a foundation for future research incorporating additional firm-specific or macroeconomic variables.
THE IMPACT OF PROFITABILITY, LIQUIDITY, LEVERAGE, AND OPERATING CASH FLOW ON FINANCIAL DISTRESS (STUDY ON TRANSPORTATION AND LOGISTICS COMPANIES ON THE IDX FOR THE 2019-2023 PERIOD) Galih Rizal Maulana; Farida Titik Kristanti
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 4 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i4.3929

Abstract

This study has an objective to evaluate the impact of profitability, cash flow, liquidity, and leverage factors on financial distress, both concurrently and partly. The analysis included all logistics and transportation firms on IDX. The sampling method leverages the purposive sampling means with the criteria: 1) Transportation and logistics firms listed on IDX. 2) Transportation and logistics firms with complete data for the 2019-2023 timeframe using the variables analyzed. 3) Transportation and logistics firms that present the figures in Rupiah. Based on these parameters, 27 samples were collected. This is a causal study that takes a quantitative research technique. This study relies on secondary data of which the form is financial reports. The data analysis approach employed was panel data regression with Eviews software. The output of the study indicates that: 1) Financial distress is impacted by profitability, cash flow, leverage, and liquidity. 2) Profitability has a favorable and considerable impact on financial difficulties. 3) Liquidity has a favorable and large impact on financial distress. 4) Leverage has a negative, considerable impact on financial difficulties. 5) Cash flow has a beneficial but not significant impact on financial distress.
Capital Structure of Consumer Non-Cyclical Companies Listed on The Indonesian Stock Exchange Based on Financial Flexibility and Earnings Volatility Dwi Hafizha Delila; Farida Titik Kristanti
Jurnal Reviu Akuntansi dan Keuangan Vol. 15 No. 2 (2025): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v15i2.40219

Abstract

Purpose: This study aims to explore the factors that influence the capital structure of consumer non-cylical companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2023 which is influenced by financial flexibility and earning volatility. Methodology/approach: This research uses a quantitative approach with the Generalized Method of Moments (GMM) method using the tool e-views 12. Using purposive sampling technique to collect observation data of 53 companies and obtain 371 samples. GMM method is applied to analyze the dynamic relationship between firm characteristics and capital structure decisions, by considering the possibility of endogeneity in the model. Findings: This study found that financial flexibility variables have a positive effect on capital structure, while Earning volatility has no effect but has a positive and negative impact on the capital structure of consumer non-cyclical companies listed on the Indonesia Stock Exchange for the period 2017-2023. Practical implications: These findings can help managers make more informed decisions regarding capital structure, particularly in aligning financing strategies with firm characteristics and market conditions. Originality/value: This study provides new insights into the capital structure choices of Indonesian non-cyclical consumer firms, with the application of the GMM method to address endogeneity in the analysis, which has not been widely studied in the context of emerging markets
Financial Distress in Indonesia's Transportation and Logistics Sector: The Role of Firm Size, Financial Performance and Corporate Governance Christina Azaliah; Farida Titik Kristanti
Indonesian Journal of Taxation and Accounting Vol 4, No 2 (2026): June 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i2.764

Abstract

Purpose – This study investigates the influence of firm size, leverage, liquidity, board size, and women on board on financial distress in transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) during 2020-2024. The sector's exposure to high debt burdens, operational costs, and post-pandemic economic uncertainty makes understanding the drivers of financial distress critical for corporate governance and financial risk management Methods – A quantitative approach was applied using secondary data from annual reports sourced from the IDX and company websites. Purposive sampling produced 27 companies over five years (135 observations); after removing grey-area classifications, 121 observations were retained. Financial distress was measured using the Altman Z-Score, converted into a binary outcome. Findings – The Omnibus Test confirms that all five variables jointly and significantly predict financial distress (χ² = 15.399, df = 5, p = 0.009). Partially, firm size (β = 0.091, p = 0.387), leverage (β = 0.007, p = 0.735), liquidity (β = -0.026, p = 0.486), and board size (β = 0.240, p = 0.150) show no significant individual effects. Women on board is the only variable with a significant negative effect (β = -1.654, p = 0.001), indicating that female board representation substantially reduces the probability of financial distress. Research implications – The findings are confined to a single industry sector on the IDX, limiting cross-sector generalizability. The binary classification of financial distress via the Altman Z-Score may obscure intermediate financial conditions. Future studies are encouraged to explore additional governance variables, extend the time horizon, and apply alternative distress prediction models across broader industry contexts. Originality – This study uniquely combines financial performance and board gender diversity indicators to predict financial distress within Indonesia's transportation and logistics sector, an underexplored context in the existing literature. The focus on the post-pandemic period (2020-2024) and the significant role of women on board offer new empirical insights for both scholars and practitioners on gender-inclusive governance as a financial risk mitigator.
Stability and Survival of the Banking Sector in Indonesia Agnes Melissa Sitepu; Farida Titik Kristanti
Asean International Journal of Business Vol. 5 No. 1 (2026)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijb.v5i1.1415

Abstract

Purpose – This paper seeks to examine the stability and survival of banking institutions listed on the Indonesia Stock Exchange (IDX) from 2015 to 2024, using the Altman Z''-Score to assess financial distress and the Cox Proportional Hazards Model to evaluate the impact of macroeconomic factors such as inflation, interest rates, and economic growth on their survival probability. Methodology/approach – A quantitative research approach was employed, using financial data from annual reports of banking institutions listed on the Indonesia Stock Exchange (IDX) for the 2015–2024 period. Financial distress was measured using the Altman Z''-Score, while survival probability was assessed using the Cox Proportional Hazards Model. Macroeconomic variables—including inflation, interest rates, and economic growth—were incorporated to analyze their influence on survival of distress banks. Purposive sampling was used to select banks that consistently published financial statements throughout the study period. Findings – It was found that several banking institutions listed on the IDX experienced financial distress during the 2015–2024 period, as indicated by low Altman Z''-Scores. The survival analysis revealed that inflation and interest rates had a statistically significant negative effect on the survival probability of distressed banks, while economic growth had a positive impact. Among the three macroeconomic variables, interest rates were the most dominant factor influencing bank survival. Novelty/value – This study offers a novel integration of Altman Z''-Score and Cox Proportional Hazards Model to assess bank survival under macroeconomic pressure, providing insights for early detection of financial distress in Indonesian banks.
Co-Authors Abdul Mukti Soma Achmad Manshur Ali Suyanto Agnes Melissa Sitepu Ajeng Luthfiyatul Farida Aldiyansa, Fradana Yudistiya Alfian Agus Putranto Aninditya Cindy Natasya Arif Partono Prasetio, Arif Partono Arini Dwi Febriani Asterina Mulyani Aulia Kania Putri Aulia, Salma Budiman, Teguh Christina Azaliah Cut Dewi Shafira Damayanti Octavia Deannes Isnuwardhana Deannes Isynuwardhana Dewa Mahardika Dian Indiyati Dillak, Vaya Juliana Dini Wahjoe Hapsari Divando, Ghalib Faris Djusnimar Zultilisna Donna E. Naibaho Dudi Pratomo Dwi Fitrizal Salim Dwi Hafizha Delila Ega Darmawati Elly Suryani Emru, Radhitya Friyatama Erris Rayhan Fahrezi Faris Afrizal Fathya, Ananda Febritya Ayu Wahyuni Febritya Ayu Wahyuni Firmansyah, Faris Afrizaldi Fitrianingsih Fitrianingsih Fitrianingsih Fitrianingsih Galih Rizal Maulana Hanif Kurniawan Atmanto Hasby Muhammad Syifa Hassya Alifah Suwandi inne Aryanti Ismi Azizah Harahap Jasmine Yolanda Khaeria, Nurul Kharisma Ellyana Krismelina, Shovia Maghfira, Addiena Maharani, swetlana Kartika Maulidina, Yulina Melinda Rubiyana Mudinillah, Adam Muhammad Muslih Muhammad Sanyasa Tyaga Nabila Aprilia Aldama Naibaho, Donna E. Najwa Salsabila Az Zahra Natasya Salsabila Nafis Nur Taufiqoh Lathifah Nursal, Ehla Zakiyah Nurul Khaeria Nurvita Trianasari Pranita, Komang Ridha Prasetyo, Arief Bagas Putri Fariska Sugestie Putu Nina Madiawati Rabina Tresna Assyfa Rafqah Annisa Kusumaningrum Rahel Marpaung, Apriliyanti Ratih R. Raihanun Resky Awalia Riko Hendrawan Rr Sri Saraswati Salafu Zain Al Hamid Salehudin Eka Saputra Alrasidi Salsabila Nada Zayani Sari, Shafira Deswita Saskia Almarita Shiddiq, Muhammad Fajryan Sihombing, Febie Tania Siti Ratu Rodiah Sri Rahayu Suhal Kusairi Sunu Puguh Hayu Triono Suriati Suriati swetlana Kartika Maharani Teguh Budiman Tri Utami Lestari Wardhana wardhana Wardhana Wardhana Wardhana, Muhamad Arriq Rayhan Zayani, Salsabila Nada