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All Journal I-Finance Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Akuntansi JOURNAL OF APPLIED MANAGERIAL ACCOUNTING JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN The Indonesian Journal of Accounting Research Studi Ilmu Manajemen dan Organisasi Jurnal Indonesia Raya Jurnal Fairness Jurnal Akuntansi SEMANIS
Eddy Suranta
Universitas Bengkulu
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Other

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Journal : SEMANIS

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ANALISIS PERBEDAAN KINERJA PERUSAHAAN PADA SEKTOR PERBANKAN SEBELUM DAN SEMASA COVID-19 Dea Aprilia Damayanti; Vera Puji Lestari; Nadia Elvita Sari; Eddy Suranta
Prosiding SEMANIS: Seminar Manajemen Bisnis Vol. 1 No. 1 (2023): Februari 2023
Publisher : Prosiding SEMANIS: Seminar Manajemen Bisnis

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This study aims to determine whether there are differences in company performance in the banking sector consisting of Earning Per Share (EPS), Return on Assets (ROA), Return on Equity (ROE), Net Interest Margin (NIM), and Operational Costs and Operating Income. . This study uses signal theory. The population and sample used in this study are banking companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period with several pre-existing sample criteria with 50 observations with a total of 25 companies. The method used is the Independent Sample t Test method. From the results of this study it is known that Earning Per Share (EPS), Return on Assets (ROA), and Operational Costs and Operating Income do not significantly influence company performance while Return onEquity (ROE), and Net Interest Margin (NIM) has a significant effect on company performance
DETEKSI FRAUDULENT FINANCIAL REPORTING: GABUNGAN MODEL BENEISH M-SCORE DAN ALTMAN Z-SCORE Gusnan Mulyadi; Eddy Suranta; Pratana Puspa Midiastuty; Anton Robiansyah
Prosiding SEMANIS: Seminar Manajemen Bisnis Vol. 1 No. 1 (2023): Februari 2023
Publisher : Prosiding SEMANIS: Seminar Manajemen Bisnis

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This study aims to provide empirical evidence of the influence of financial leverage ratios, profitability, asset composition, and liquidity on fraudulent financial reporting). This study uses agency theory and GONE theory. The population used is manufacturing companies listed on the Indonesia Stock Exchange with an observation period of 2010-2021. The sample used was 75 companies with a total of 207 observations. The dependent variable in this study is fraudulent financial reporting which is a categorical variable that is a combination of the Beneish M-Score and Altman Z-Score models and the independent variables used are the ratio of financial leverage, profitability, asset composition, and liquidity. Testing the hypothesis using logistic regression and the results of the study prove that profitability, asset composition, and liquidity affect the probability of fraudulent financial reporting
PENGARUH STRUKTUR MODAL TERHADAP KINERJA PERUSAHAAN BERDASARKAN SIKLUS HIDUP PERUSAHAAN PADA MASA COVID-19 Mantini Kriswanti; Lina Nabilah Daulay; Alis Akbar; Eddy Suranta
Prosiding SEMANIS: Seminar Manajemen Bisnis Vol. 1 No. 1 (2023): Februari 2023
Publisher : Prosiding SEMANIS: Seminar Manajemen Bisnis

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Abstract

This study aims to examine the effect of capital structure on company performance based on the company's life cycle during the COVID-19 period. The population used in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX), but in this study only 76 companies were sampled. The capital structure in this study uses the ratio of total debt to total equity, and the company's performance uses the ratio of net income to total assets. The company life cycle in this study uses cash flow patterns from operating, investing, and financing activities. In this study, capital structure has a negative effect on company performance at the introduction, growth, and decline stages. However, the capital structure does not affect the company's performance at the mature and shakeout stages.
Co-Authors Abdullah Abdullah Alis Akbar Anton Robiansyah Antonius Dwi Maryadi Dea Aprilia Damayanti Deasy Emalia Devanus Abelingga Fachruzzaman - Gading Ruchiatna Gusnan Mulyadi Halimatusyadiah Halimatusyadiah Imron Septiadi Isma Coryanata Lidya Ofprama Dita Lina Nabilah Daulay Mantini Kriswanti Nadia Elvita Sari Nikmah Nikmah Oriza Zea Sabrina Pratana Puspa Midiastuty Pratana Puspa Midiastuty Rini Indriani Robiansyah, Anton Rola Tri Rahayu Suparsiyem Suparsiyem Tiara Ulfa Inanda Trie Lestari Vebry Charolina Vera Puji Lestari Vika Fitranita