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All Journal Juara: Jurnal Riset Akuntansi Master: Jurnal Manajemen dan Bisnis Terapan
Florentina Cindy Finishtya
Akademi Akuntansi YKPN Yogyakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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APAKAH PROFITABILITAS, UKURAN PERUSAHAAN DAN ARUS KAS OPERASI DAPAT MEMPREDIKSI FINANCIAL DISTRESS PERUSAHAAN? (Studi Empiris Pada Perusahaan Sektor Industri Barang dan Konsumsi 2015-2017) Florentina Cindy Finishtya
Juara: Jurnal Riset Akuntansi Vol. 10 No. 1 (2020): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v10i1.748

Abstract

This study aimed to empirically examine the effect of profitability ratios, firm size and operating cash flow on the conditions of financial distress in the goods and consumption industry sector companies in Indonesia. The population in this study were all goods and consumer industry sectors listed on the Indonesia Stock Exchange in 2015-2017. The sampling technique used was purposive sampling method so that the study sample was 72 companies in the goods and consumption industry sector with 93 observations. In this study the determination of company financial distress is determined by, if companies have Interest Coverage Ratio 1.5 or below 1.5 grouped in financial distress companies. Non financial distress companies if they have an Interest Coverage Ratio of more than 1.5. The data analysis technique used is logistic regression. The results of testing the hypothesis that profitability ratios measured by ROA have an effect on financial distress, firm size measured by log natural of total assets has no effect on financial dsitress, and measured operating cash flow by comparing cash flows from operations with net sales does not affect financial distress.
Does Corporate Social Responsibility, Corporate Governance And Profitability Affect Earnings Management? Evidence From Manufacturing Firms In Indonesia Florentina Cindy Finishtya; Sriniyati Sriniyati; Erlinda Nur Khasanah
Master: Jurnal Manajemen dan Bisnis Terapan Vol 1, No 2 (2021): Desember
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/jmbt.v1i2.12670

Abstract

ABSTRAK Penelitian ini menguji pengaruh corporate social responsibility, corporate governance, dan profitabilitas terhadap manajemen laba. Metode penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif. Data yang digunakan dalam penelitian ini adalah data sekunder yang diambil dari laporan tahunan perusahaan manufaktur dari tahun 2015 - 2019. Jumlah sampel terdiri dari 100 sampel. Untuk menguji hipotesis, penelitian ini menggunakan analisis regresi berganda. Penelitian ini menunjukkan bahwa tanggung jawab sosial perusahaan berpengaruh positif dan signifikan terhadap manajemen laba, sedangkan faktor lainnya; corporate governance dan profitabilitas berpengaruh negatif dan tidak signifikan terhadap manajemen laba. ABSTRACT This study examined the effect of corporate social responsibility, corporate governance, and profitability on earning management. The research method used in this study was a quantitative method. The data used in this study was secondary data taken from manufacturing firm’s annual report from 2015 - 2019. Total sample consisted of 100 samples. To test the hypotheses, this study used multiple regression analysis. This study found that corporate social responsibility has a positive and significantly influenced the earnings management, while other factors; the corporate governance and profitability had a negative and insignificant effect on earnings management.
Co-Authors Erlinda Nur Khasanah Sriniyati