Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi Modernisasi Jurnal Riset Mahasiswa Akuntansi (JRMA) Jurnal Ilmiah Riset Aplikasi Manajemen
Christea Frisdiantara
Fakultas Ekonomi Universitas Kanjuruhan Malang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Jurnal Ilmiah Riset Aplikasi Manajemen

 1 
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP FINANCIAL DISTRESS MELALUI NET PROFIT MARGIN PADA PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BEI TAHUN 2018-2020 Saputra, Adi; Frisdiantara, Christea; Pradiani, Theresia
Jurnal Ilmiah Riset Aplikasi Manajemen Vol 1 No 2 (2023): JURNAL ILMIAH RISET APLIKASI MANAJEMEN
Publisher : PROGRAM PASCA SARJANA MAGISTER MANAJEMEN INSTITUT TEKNOLOGI DAN BISNIS ASIA MALANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jiram.v1i2.23

Abstract

Financial distress merupakan suatu kondisi yang harus dihindari oleh suatu perusahaan. Investor lebih memilih perusahaan yang konsisten menghasilkan laba. Penelitian ini bertujuan untuk mengetahui dan menganalisis Faktor-faktor yang berpengaruh terhadap financial distress melalui net profit margin. Pemilihan sampel dalam penelitian ini menggunakan teknik purposive sampling. Populasi dalam penelitian ini adalah Perusahaan Manufaktur Sektor Aneka Industri yang terdaftar di BEI periode 2018-2020. Dari jumlah populasi sebanyak 51 perusahaan, diperoleh 12 perusahaan sebagai sampel. Penelitian ini menggunakan analisis jalur. Hasil dari penelitian menunjukan bahwa persamaan pertama Current Ratio, Debt to Asset Ratio dan Total Asset Turnover secara parsial berpengaruh tidak signifikan terhadap Net Profit Margin. Persamaan kedua Current Ratio, Debt to Asset Ratio dan Total Asset Turnover secara parsial berpengaruh tidak signifikan terhadap Financial Distress, Net Profit Margin secara parsial berpengaruh negatif signifikan terhadap Financial Distress. Hasil mediasi menunjukan bahwa Current Ratio, Debt to Asset Ratio dan Total Asset Turnover secara parsial berpengaruh tidak signifikan terhadap Financial Distress melalui Net Profit Margin.
The Public Accountant Firm affiliated with Big Four Firm, Auditor Industry Specialiation, Auditor Opinion influence Earnings Management Frisdiantara, Christea; Nafiah, Dzuriatun
Jurnal Ilmiah Riset Aplikasi Manajemen Vol 2 No 2 (2024): JURNAL ILMIAH RISET APLIKASI MANAJEMEN
Publisher : PROGRAM PASCA SARJANA MAGISTER MANAJEMEN INSTITUT TEKNOLOGI DAN BISNIS ASIA MALANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jiram.v2i2.71

Abstract

Earnings management is a condition where management intervenes in the process of preparing financial reports for external parties so that they can equalize, increase and decrease profit reporting. This research aims to determine and empirically test the influence of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2022 audit quality as proxied by The Public Accountant Firm affiliated with Big Four Firm, auditor industry specialization, and auditor opinion on earnings management. This type of research is quantitative which is carried out using secondary data in the form of data from financial reports from 2020 to 2022. The sampling method in this research uses purposive sampling, so that the companies that can be sampled are 91 companies with a research year length of 3 years. The test tool used in this research is multiple linear regression. Earnings management in this research is measured using discretionary accruals. The results of this research show that the percentage influence of The Public Accountant Firm affiliated with Big Four Firm, auditor industry specialization, and auditor opinion on earnings management is 8.8%. The t test results show that partially or simultaneously audit quality as proxied by The Public Accountant Firm affiliated with Big Four Firm, auditor industry specialization, and auditor opinion have an effect on earnings management.
Co-Authors A Halim Adi Saputra Andi Nu Graha Ati Retna Sari Leonid Julivan Rumambi Nafiah, Dzuriatun Ranu, Fristianty Sumarliana Rita Indah Mustikowati Sulistyo Sulistyo Theresia Pradiani Winasis, Sukmawati Wulandari, Eka Lidia Putri Wuwur, Anastasia Bribin