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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Journal of Accounting Auditing and Business International Journal of Economics, Business and Accounting Research (IJEBAR) KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Buana Akuntansi Journal of Applied Management Research LAWSUIT JURNAL PERPAJAKAN Jurnal Akuntansi Manajemen (JAKMEN)
Nikke Yusnita Mahardini
Universitas Serang Raya
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Mathematics Social Sciences

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Financial Distress: Studi pada Jumlah Dewan Komisaris, Karakteristik CEO, dan Leverage Perusahaan Manufaktur di Indonesia Nikke Yusnita Mahardini; Dien Sefty Framita
Journal of Applied Management Research Vol 2, No 2 (2022)
Publisher : The Graduate School of Sahid University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36441/jamr.v2i2.1209

Abstract

This study aims to determine the impact of the board size of commissioners, CEO characteristics and leverage in the potential of financial distress in manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. This research is done using quantitative methods. The research population of 192 companies and was taken samples by 72 companies using purposive sampling. The analysis technique used is panel data regression analysis. Based on the result of the research can be concluded that the measure of the board size of commissioners, gender CEO and leverage has a significant effect on the potential of financial distress. Whereas, CEO education does not have a significant effect on  the potential of financial distress.  
Does Financial Distress Have An Impact On Stock Price? Santi Octaviani; Nikke Yusnita Mahardini; Nana Umdiana
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 11 No. 1 (2024)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v11i1.6016

Abstract

Abstract This study aims to determine the effect of Financial Distress using the Altman Z-Score forming variables; WCTA, RETA, EBITTA, MVEBVL and STA on Stock Price and to determine the effect of WCTA, RETA, EBITTA, MVEBVL, STA on Stock Price. This research was conducted using quantitative methods. The population of this study amounted to 17 companies in the Metal Sub-Sector Manufacturing Company listed on the Indonesia Stock Exchange for the 2016-2020 period and a sample of 11 companies was taken using purposive sampling method. The data analysis method uses Altman Z-Score and multiple linear regression analysis and is processed with SPSS version 25. Based on the results of the analysis, it can be concluded that the variables RETA, EBITTA, STA have no effect on Stock Price and the variables WCTA, and MVEBVL affect Stock Price. And together the Altman Z-Score variables affect the Stock Price. Keywords: Altman Z-Score, WCTA, RETA, EBITTA, MVEBVL, STA and Stock Price.
DETERMINAN FINANCIAL DISTRESS: STUDI PADA PERBANKAN KONVENSIONAL DI INDONESIA Nikke Yusnita Mahardini; Santi Octaviani; Nana Umdiana
Jurnal Akuntansi Manajemen (JAKMEN) Vol. 3 No. 1 (2024)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jakmen.v3i1.8998

Abstract

Tujuan penelitian ini adalah untuk mendapatkan bukti empiris tentang pengaruh rasio kepemilikan institusional dan rasio RGEC terhadap prediksi financial distress. Penelitian ini dilakukan pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) dengan jumlah sampel akhir adalah 11 perusahaan. Penelitian ini menggunakan desain penelitian kausalitas dengan tujuan untuk membuktikan hubungan antara sebab dan akibat dari beberapa variabel. Data yang digunakan merupakan data sekunder berupa laporan keuangan tahunan. Uji analisis data dalam penelitian ini menggunakan metode regresi logistik. Berdasarkan hasil penelitian dapat disimpulkan bahwa variabel earnings yang diproksikan Return on Asset berpengaruh secara signifikan terhadap prediksi financial distress. Tinggi rendahnya pendapatan suatu perbankan dapat terlihat dari rasio ROA perbankan tersebut. Nilai ROA yang semakin tinggi menunjukan bahwa laba yang diperoleh perbankan meningkat sehingga meningkatkan pula kondisi kesehatan keuangan perusahaan. Hasil pengujian pada kepemilikan institusional, Non-Performing Loan, Loan to Deposit Ratio, Dewan Komisaris Independen, dan CAR tidak berpengaruh secara signifikan terhadap prediksi financial distress.
Indikator Keuangan dan Kepemilikan Keluarga: Kunci Prediksi Financial Distress Perusahaan Nikke Yusnita Mahardini; Kodriyah; Santi Oktaviani; Atika Indriyani Putri
JRAK: Journal of Accounting Research and Computerized Accounting Vol 16 No 1 (2025): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v16i1.10158

Abstract

This study examines the influence of activity ratios, leverage, valuation, and family ownership on financial distress among manufacturing firms in Indonesia. This research highlights the importance of early detection of financial distress to prevent bankruptcy, which can have widespread effects on stakeholders. The study employs a quantitative method using secondary data from 107 companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022. The analysis is conducted using a discriminant model. The findings indicate that the ratios of Sales to Total Assets (STA), Market Value of Equity to Book Value of Total Liabilities (MVEBVTL), market capitalization, and family ownership can be used to predict corporate financial distress. The discriminant model applied has an accuracy rate of 82.4%. This study provides a significant contribution to identifying both financial and non-financial factors that affect the condition of financial distress, especially in family-owned businesses. Keywords: Activity Ratio; Leverage; Valuation; Family Ownership; and Financial Distress.
Co-Authors Ade Miranti Atika Indriyani Putri Dien Sefty Framita Fanny Nurzamzami Ida Ayu Putu Sri Widnyani Juwita, Noni Kodriyah Neneng Sri Suprihatin, Neneng Sri Noni Juwita Rosnia Rosnia Santi Octaviani Santi Oktaviani Siti Nurhayati Tulus Prijanto Umdiana, Nana Yuni Alfiah Yuni Pristiwati Noer Widianingsih