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All Journal JASF (Journal of Accounting and Strategic Finance) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ekonomi, Akuntansi dan Perpajakan
Agustina Dianova
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Religion Arts Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Investigating the Effect of Liquidity, Leverage, Sales Growth and Good Corporate Governance on Financial Distress Agustina Dianova; Joicenda Nahumury
Journal of Accounting and Strategic Finance Vol 2 No 2 (2019): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v2i2.49

Abstract

Large companies may experience financial distress because of their inability to compete. Therefore, investors should be more vigilant in investing their funds. Some ways that can be done is through cash flow analysis, analysis of corporate strategy, and analysis of financial statements. This study aims to determine the effect of liquidity, leverage, sales growth, and good corporate governance on financial distress. The study used 55 samples of telecommunication and non-construction companies listed in Indonesia Stock Exchange period 2013-2017. The technique sampling in this study is the purposive sampling method. The data analysis method is PLS (Partial Least Square). The results of this study indicate that liquidity, leverage, sales growth, and good corporate governance do not affect financial distress. These unexpected results may due to the limitation of this study. Therefore, for future research in financial distress, it is suggested to take into account the sample size and other variables that expected to affect financial distress.
Effect of Leverage, Profitability and Audit Committee on Audit Delay with KAP Reputation as Moderating Variable Agustina Dianova; Titik Mildawati; Kurnia Kurnia
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2158

Abstract

This research is meant to find out whether the influence of stock leverage, profitability and audit committee on audit report lags with a moderating variable of Public Accounting Firm (KAP)’s reputation. The research population was mining company listed on the Indonesia Stock Exchange (IDX) in the period of 2014 to 2018. This research has been done by using purposive sampling method and applied quantitative research. The data has been obtained from www.idx.co.id. The samples are 69 companies. The independent variables leverage, profitability and audit committee.  The dependent variable is audit delay. Moderating variable is KAP’s reputation.  This research has been done by using multiple linear regressions and statistics. Based on the result of the research, it indicates that leverage and profitability does not give any influence to the audit delay. KAP’s reputation does not moderate the effect of leverage, profitability and audit committee on audit delay audit committee gives negative influence on audit delay.
Pengaruh Harga, Promosi dan Kualitas Produk terhadap Keputusan Pembelian pada Marketplac Shopee CV.Kanaya Berkah Mandiri Abdul Hadi; Afanin Hanani Pribadi; Agustina Dianova
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 2 (2024): Mei : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v1i2.383

Abstract

Online shopping has now become a trend to penetrate society because the price of online shopping has caused a change in behavior among the community, especially in the family sphere. This change in behavior can be seen from the shopping habits of customers who previously shopped directly at the market or at the nearest mall, whereas now they prefer to shop directly at the market or at the nearest mall. likes shopping online. Moreover, with online shopping applications, we can see various kinds of goods and can buy them using the internet without having to leave the house or go to the shop in person. This is what causes the online shopping trend to be very popular in Indonesia today. The research aims to determine the influence of price, promotion and product quality on purchasing decisions on the Shopee CV. Price has a 25.1% influence on purchasing decisions. The Promotion variable has an influence of 0252 on purchasing decisions for Kanaya children's clothing consumers in the Shopee marketplace with a significant value of 0.000. Promotion has an influence of 36.9% on purchasing decisions. The product quality variable has an influence of 0.210 on purchasing decisions for Kanaya children's clothing consumers in the Shopee marketplace with a significant value of 0.001. Product quality has an influence of 29.1% on purchasing decisions. This means that an increase or decrease in the Product Quality factor will increase or decrease the Purchasing Decision of Kanaya Children's Clothes consumers in the Shopee marketplace. Promotion has the largest beta value, namely 0.369 or 36.9% of the Purchasing Decision of Kanaya Children's Clothes consumers in the marketplace. Shopee This means that the promotion factor has the greatest influence on purchasing decisions for Kanaya children's clothing consumers in the Shopee marketplace.
Co-Authors Abdul Hadi Afanin Hanani Pribadi Joicenda Nahumury Kurnia Kurnia Mildawati, Titik