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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Ilmiah Wahana Akuntansi Journal of Accounting Auditing and Business International Journal of Economics, Business and Accounting Research (IJEBAR) KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Ilomata International Journal of Tax and Accounting JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Buana Akuntansi Journal of Applied Management Research LAWSUIT JURNAL PERPAJAKAN Jurnal Akuntansi Manajemen (JAKMEN) Jurnal Pengabdian Masyarakat
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.
Likuiditas Obligasi di Tengah Asimetri Informasi dan Inflasi pada Manufaktur BEI 2023-2025 Nikke Yusnita Mahardini; Santi Octaviani; Yuni Pristiwati Noer Widianingsih
Jurnal Ilmiah Wahana Akuntansi Vol. 21 No. 1 (2026): Jurnal Ilmiah Wahana Akuntansi
Publisher : Faculty of Economics and Business and the Institute for Research and Community Service (LPPM), Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.21.017

Abstract

This study examines factors affecting corporate bond liquidity in manufacturing firms listed on the Indonesia Stock Exchange during 2023–2025. The variables include bond maturity, bond size, bond capitalization, bond rating, bid-ask spread, and inflation. A quantitative approach is used with secondary data from the Indonesia Stock Exchange, PEFINDO, company financial reports, and the Central Bureau of Statistics. The sample consists of 129 bond observations selected through purposive sampling and analyzed using multiple linear regression. The results show that bond maturity, bid-ask spread, and inflation significantly and negatively affect bond liquidity. In contrast, bond size and bond rating have a significant positive effect, while bond capitalization is not significant. These findings indicate that information quality, transaction costs, and macroeconomic conditions play key roles in determining corporate bond liquidity. The study provides implications for investors, issuers, and regulators in improving the efficiency of the corporate bond market.
Edukasi Peluang Dan Tantangan Pemuda Di Era Digital Kodriyah; Suhartini; Burhanudin; Anggit Yoebrilianti Kayoebiyanto; Nana Umdiana; Andari; Nikke Yusnita Mahardini; Santi Octaviani
Jurnal Pengabdian Masyarakat Vol. 2 No. 3 (2026): Juli
Publisher : LPPM Sekolah Tinggi Ilmu Komputer PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55794/abdikat.v2i3.382

Abstract

Era digital saat ini memberikan peluang untuk para pemuda berkreasi mengemukakan dan menyalurkan ide dan bakat yang dimiliki melalui kemajuan teknologi, seperti media sosial, namun peluang tersebut tentunya harus dimanfaatkan dengan baik dan bijak. Disisi lain pemuda juga dihadapkan dengan tantangan, seperti hoaks, kesehatan mental, persaingan dalam mencari pekerjaan, kurangnya sosialisasi dengan lingkungan sekitar. Tujuan dari kegiatan ini adalah memberikan edukasi kepada para pemuda dan pemudi di Desa Kramatwatu tentang peluang dan tantangan menghadapi era digital. Metode yang digunakan adalah mengadakan seminar dan berkolaborasi dengan Rumah Buku Kampung Pos. Hasil dari kegiatan ini adalah tersampaikannya materi dan pengetahuan tentang bagaimana mengembangkan ide dan kreativitas melalui media sosial dengan menjadi konten kreator, memberikan literasi digital  tentang hal-hal yang dapat dimanfaatkan dari media sosial dan hal yang dilarang dalam media sosial. Selain itu memberikan wawasan baru menghadapi tantangan di era digital. Selain itu, kegiatan ini berhasil mendorong terbentuknya 5 orang pemuda yang mulai merintis sebagai konten kreator digital dan menghasilkan berbagai ide usaha berbasis media sosial sebagai sarana pengembangan potensi diri.
Analisis hedging determinants dengan instrumen foreign currency derivative Kodriyah Kodriyah; Nikke Yusnita Mahardini; Rosnia Rosnia
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 1 No 1 (2019): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v1i1.3

Abstract

Purpose: The purpose of this study is to analyze the factors that influence hedging through foreign currency derivative instruments Research methodology: The method used was causal quantitative research. The research population was Manufacturing Companies in the Automotive Sub Sector Listed on the Indonesia Stock Exchange with the research period from 2014 to 2018 amounted to 60 companies, and a sample of 35 companies was obtained from purposive sampling technique. The Data analysis techniques used were logistic regression analysis and processed using SPSS Statistics 25 Results: The study proves that firm size has a significant effect on hedging decisions through derivative instruments, Growth opportunity have a significant effect on hedging decisions through derivative instruments, leverage has a significant effect on hedging decisions through derivative instruments, whereas liquidity does not affect hedging decisions through derivative instruments. Limitations: This research was focused on managing the risk of fluctuations in foreign currency rates by hedging through foreign currency derivative instruments and the factors that influence their use, i.e., firm size, Growth opportunity, leverage and liquidity. The research was also limited to companies manufacturing automotive and sub-sector components listed on the Indonesia Stock Exchange (IDX) in 2014-2018. Contribution: Investors can provide guidance in assessing and intervening the company's performance. For prospective investors, this research can be a reference in planning investment in a particular company that can be responsive in protecting the company. And for companies that conduct transactions with foreign currencies, companies should consider hedging to protect their companies from the risk of changes in currency values. Keywords: Hedging, Firm Size, Growth opportunity, Leverage and Liquidity
Menguji dampak laba bersih dan perubahan persediaan dalam memprediksi arus kas operasi d? masa mendatang Nikke Yusnita Mahardini; Neneng Sri Suprihatin; Yuni Alfiah
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 1 No 2 (2020): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v1i2.9

Abstract

Purpose: This research is an empirical study that aims to empirically examine the effect of net income and inventory changes both partially and simultaneously in predicting future operating cash flows in the food and beverage service sector in 2016-2018. Research methodology: The design in this research was a causality study using the financial statements of service companies in the food and beverage sub-sector in 2016-2018. The number of samples in this study were 33 food and beverage companies selected using the purposive sampling method. The analysis technique used in this study was multiple linear regression. Results: The analysis shows that net income has an effect on predicting future operating cash flows, while changes in inventory have no effect on predicting future operating cash flows. Simultaneous testing was also carried out with the results that net income and changes in inventory affect the operating cash flow in the future. Limitations: This study only focused on using 1 (one) sub sector, which is a company that consumes food and beverages. For further research, it is recommended to use all sub-sectors so that the results can be generalized. Contribution: This study can be used as information material for the accounting profession as to how great the influence between net income and inventory changes in predicting future operating cash flows that can be used in decision making. Also, it can provide information for economic actors or investors about the importance of knowing the company's operating cash flow in the future, so that it can be taken as a consideration in investing. Keywords: Future operating cash flows, Net profit, Changes in inventory
CEO Overconfidence, Debt Policy, and Financial Condition: The Moderating Role of Family Ownership in Indonesian Manufacturing Firms Nikke Yusnita Mahardini; Nana Umdiana; Kodriyah
Ilomata International Journal of Tax and Accounting Vol. 7 No. 4 (2026): October 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i4.2475

Abstract

Financial condition is central to corporate sustainability, yet evidence on whether family ownership conditions the relationships of CEO overconfidence and debt policy with financial condition remains limited, particularly in Indonesian manufacturing firms. This study addresses this gap by positioning family ownership as a boundary condition. From 850 firm-year observations of Indonesian listed manufacturing firms during 2020-2024, 822 observations remained after residual-based screening and were analyzed using multiple and moderated regressions. Financial condition was measured using the MFA Score, with the Altman Z-score as an alternative. CEO overconfidence and debt policy are negatively associated with financial condition, while family ownership attenuates both relationships. The former remains significant across ownership levels, whereas the latter becomes insignificant at high family ownership. Results remain consistent across the full sample, alternative outcome and CEO-overconfidence measures. Two-way fixed-effects estimates support H1-H3, while H4 shows limited robustness. The study identifies family ownership as a boundary condition in managerial-behavioural and financing pathways to financial condition.
Macroeconomic Conditions, Effective Taxation, and Capital Structure Decisions: Evidence from Indonesian Manufacturing Firms Santi Octaviani; Nana Umdiana; Nikke Yusnita Mahardini
Ilomata International Journal of Tax and Accounting Vol. 7 No. 4 (2026): October 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i4.2500

Abstract

This study examines the associations between macroeconomic conditions, realized effective taxation, firm-specific characteristics, and capital structure among manufacturing firms listed on the Indonesia Stock Exchange during 2021–2025. Using a balanced panel of 97 firms and 485 firm-year observations, the study applies panel-data regression with the Random Effects Model (REM) as the baseline specification based on formal model-selection tests. Robustness is assessed using firm-clustered standard errors, a Fixed Effects specification, and additional ETR sensitivity analyses. The results show that the policy interest rate is negatively and statistically significantly associated with capital structure and remains robust across alternative panel specifications. Firm size is positively associated with capital structure in the baseline REM but becomes statistically insignificant under Fixed Effects, indicating specification sensitivity. In contrast, the Effective Tax Rate (ETR) exhibits a negative but statistically insignificant coefficient under firm-clustered inference and remains insignificant across bounded-ETR, positive-tax-expense, and winsorized specifications. Inflation and the remaining firm-specific variables are also statistically insignificant at the conventional 5% level. Overall, the findings indicate that interest rates exhibit a more stable association with corporate leverage than firms’ realized annual effective tax burden. Given the observational design and limited time-series variation in national-level macroeconomic variables, the results should be interpreted as conditional associations rather than causal effects.
Co-Authors Ade Miranti Andari Andari Anggit Yoebrilianti Kayoebiyanto Atika Indriyani Putri Burhanudin 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 Suhartini Suhartini Tulus Prijanto Umdiana, Nana Yuni Alfiah Yuni Pristiwati Noer Widianingsih