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All Journal Jurnal Ilmiah ASET Management and Accounting Expose
Yeni Kuntari
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Economics, Econometrics & Finance Social Sciences

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Analisis Variabel Fundamental dan Variabel Makroekonomi dalam Memprediksi Financial Distress Solecha, Yeni; Yeni Kuntari; Elma Muncar Aditya
Jurnal Ilmiah Aset Vol. 27 No. 2 (2025): Jurnal ASET Vol 27 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.27.2.259

Abstract

This study aims to determine the effect of ROA, CR, DER, TATO, Interest Rate, Inflation, and Exchange Rate on Financial Distress. The population in this study were state-owned enterprises listed on the Indonesia Stock Exchange in 2020-2023. The sampling method used in this study was a purposive sampling method and obtained a sample of 20 companies. The data used in this study were obtained from the annual financial reports of state-owned enterprises listed on the Indonesia Stock Exchange in 2020-2023. The data analysis method in this study was Multiple Linear Regression analysis. The results showed that simultaneously the variables ROA, CR, DER, TATO, Interest Rate, Inflation, and Exchange Rate had a significant effect on Financial Distress, partially ROA and TATO had a significant effect on Financial Distress, while CR, DER, Interest Rate, Inflation, and Exchange Rate had no effect on Financial Distress.
Analisis Kualitas Internet Financial Reporting pada Perusahaan BEI Yunita Fatma Faidha; Emm Rani Nuristya; Yeni Kuntari
Jurnal Ilmiah Aset Vol. 28 No. 1 (2026): Jurnal Ilmiah ASET Vol. 28 No. 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.28.1.266

Abstract

The development of digital transformation has encouraged companies to improve the quality of financial information disclosure through internet-based media or Internet Financial Reporting (IFR). Previous studies on IFR have mostly focused on the existence of IFR practices, internal company factors, or specific industrial sectors. Studies comparing IFR quality across industrial sectors while considering aspects of digital transparency, website quality, and Environmental, Social, and Governance (ESG) disclosure are still limited. This study aims to analyze the quality of Internet Financial Reporting among companies listed on the Indonesia Stock Exchange based on industrial sector classification. This research employs a quantitative approach using a descriptive comparative method. IFR quality is measured using an IFR index consisting of four components: content, timeliness, technology, and user support. Data analysis techniques include content analysis, descriptive statistics, and the Kruskal-Wallis Test. The results indicate that the manufacturing sector has a relatively higher average IFR quality compared to other sectors. However, the Kruskal-Wallis Test shows that the differences in IFR quality among industrial sectors are not statistically significant. The findings also reveal that the development of digital transformation has made digital transparency, website quality, and ESG disclosure important aspects in improving corporate reporting quality. This study is expected to provide contributions for companies and regulators in enhancing digital-based financial reporting transparency and quality in Indonesia.
Co-Authors Djoko Sunarto Elma Muncar Aditya Emm Rani Nuristya Galih Sanjaya Henri Wibowo Iin Indarti Lany Setiowati Nur ‘Azah Nurdhiana Nurdhiana Pindy Widiya Pratiwi Sigit Adi Nugroho Silvia Debora Hitipeuw Solecha, Yeni Triani Triani Yunita Fatma Faidha