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All Journal Jurnal Riset Pendidikan Ekonomi EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Riset Akuntansi Kontemporer JASS (Journal of Accounting for Sustainable Society) Intervensi Komunitas: Jurnal Pengabdian Masyarakat Jurnal Kependidikan: Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran dan Pembelajaran EkoPreneur Journal of Management Accounting, Tax and Production Jurnal Ilmiah Ekonomi dan Manajemen JEBD JURNAL AKADEMIK EKONOMI DAN MANAJEMEN
Listiya Ike Purnomo
Universitas Pamulang
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Pengaruh Corporate Governance, Struktur Modal, dan Firm Growth terhadap Financial Distress pada Perusahaan Sektor Consumer non-cyclicals yang terdaftar di BEI periode 2020-2023 Elsa Vani Hikmah; Listiya Ike Purnomo
Jurnal Riset Pendidikan Ekonomi Vol. 11 No. 1 (2026): APRIL
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrpe.v11i1.12739

Abstract

This This study aims to examine the effect of corporate governance, capital structure, and firm growth on financial distress in consumer non-cyclical companies listed on the Indonesia Stock Exchange during the period 2020–2023. This is a quantitative study with a descriptive and verificative approach. The sample was selected using purposive sampling from 78 companies, resulting in 72 companies, and after outlier testing, 55 companies remained. Data were collected through financial statement documentation. The research variables include financial distress as the dependent variable, and corporate governance (managerial ownership and number of board members), capital structure, and firm growth as independent variables. Data analysis was conducted using EViews 12, including descriptive statistics, panel data regression, classical assumption tests, and hypothesis testing. The results indicate that corporate governance, capital structure, and firm growth significantly influence financial distress simultaneously. Partially, capital structure has a negative effect, while corporate governance and firm growth do not have a significant effect. These findings emphasize the importance of capital structure management in reducing the risk of financial distress.
Pengaruh Teknologi Informasi Dan Ketidakpastian Lingkungan Terhadap Kualitas Sistem Informasi Akuntansi Manajemen (Studi Kasus di PT Cempaka Mega Mandiri) Stela Marsela Ditty; Listiya Ike Purnomo
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 3 No. 3 (2026): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN  September
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v3i3.12383

Abstract

Abstrack - This study aims to analyse the influence of information technology and environmental uncertainty on the quality of management accounting information systems at PT Cempaka Mega Mandiri. The research method used is a quantitative method with an associative approach. The population in this study amounted to 106 employees of PT Cempaka Mega Mandiri with a sampling technique using saturated sampling so that the entire population was used as a research sample. Data were obtained through distributing questionnaires with a Likert scale and analyzed using multiple linear regression tests. The results of the study indicate that information technology and environmental uncertainty simultaneously have a significant effect on the quality of management accounting information systems. Partially, information technology has a significant effect on the quality of management accounting information systems, as well as environmental uncertainty which has a significant effect on the quality of management accounting information systems. The coefficient of determination (R²) value of 0.682 indicates that 68.2% of the quality of management accounting information systems can be explained by information technology and environmental uncertainty variables, while the remaining 31.8% is influenced by other variables not examined. The results of this study indicate that the optimal application of information technology and the company's ability to respond to environmental uncertainty are important factors in improving the quality of management accounting information systems at PT Cempaka Mega Mandiri.
Pengaruh Financial Distress, Transfer Pricing, Dan Capital Intensity Terhadap Agresivitas Pajak Clarissa Septiani; Listiya Ike Purnomo
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 3 No. 3 (2026): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN  September
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v3i3.12420

Abstract

Abstract - This study aims to empirically test and prove the effect of financial distress, transfer pricing, and capital intensity on tax aggressiveness. This study was conducted by analyzing the financial statements of non-cyclical consumer companies listed on the Indonesia Stock Exchange for the period 2021 to 2024. The sample used in this study was 35 non-cyclical consumer companies listed on the Indonesia Stock Exchange from 2021 to 2024 using a purposive sampling technique. The data used in this study is secondary data in the form of financial statements of each company included in the research sample. The variables used in this study are financial distress, transfer pricing, and capital intensity as independent variables, with tax aggressiveness as the dependent variable. The panel data regression method was used as the research methodology in this study. The analysis of the research results was carried out using e-views 12 software. The results showed that the best model was the Random Effect Model (REM). The results of this study indicate that financial distress partially has no effect on tax aggressiveness, transfer pricing partially has no effect on tax aggressiveness, capital intensity partially has an effect on tax aggressiveness, and financial distress, transfer pricing, and capital intensity simultaneously have an effect on tax aggressiveness.
Co-Authors Adhitya Putri Pratiwi Adies Lesmana Henda Ayumi Rahma Clarissa Septiani Desi Natalia Effriyanti Effriyanti Elfan Pratama Elita Nuraini Elsa Vani Hikmah Fitriyah Fitriyah Hanzollah Abdurrahman Harry Barli Ibnatur Husnul, Nisak Ruwah Jihan Aulia Mila Wijaya Puspita Handayani Ratih Qadarti Anjilni Stela Marsela Ditty Yuliana Friska