Articles
<![CDATA[Pengaruh Komite Audit dan Kepemilikan Institusional terhadap Financial Distress ]]>
<![CDATA[Siti Muthia Hanif Robbani]]>;
<![CDATA[Ferdiansyah Ritonga]]>
<![CDATA[ Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 1 (2024) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra ]]>
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DOI: 10.33059/jensi.v8i1.10291
<![CDATA[The aim of this research is to find out how institutional ownership and audit committees influence financial distress. Manufacturing companies in the industrial sector are the research population for the period 2018-2022. This research methodology uses a purposive sampling approach with a sample of 26 companies and a total of 130 financial reports. Multiple linear regression was used to analyze the data using the E-Views test. Based on research findings, institutional ownership has no effect on financial distress, but the audit committee has an effect on financial distress. The limitation of this research is the limited research sample because it was only carried out on industrial sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) which was carried out for 5 years, namely from 2018-2022, then this research only used two variables, namely the audit committee and institutional ownership. . Suggestions for further research are expected to be able to add or expand the sectors studied or to add longer years of research. And it is hoped that further research will be able to measure financial distress using different models. Then, it is hoped that for companies it can be an illustration, especially for companies experiencing financial distress, to pay more attention to their finances.]]>
<![CDATA[Pengaruh Perputaran Modal Kerja dan Perputaran Persediaan Terhadap Profitabilitas ]]>
<![CDATA[Putri, Delia Anggraeni]]>;
<![CDATA[Ritonga, Ferdiansyah]]>
<![CDATA[ Jurnal Akuntansi Vol. 12 No. 2 (2024): JURNAL AKUNTANSI VOL. 12 NO. 2 DESEMBER 2024 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa ]]>
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DOI: 10.30738/ja.v12i2.4389
<![CDATA[This observation will analyze consumer-facing company listed on the Indonesian Stock Exchange and their profitability from 2019 to 2023. It will look at how these companies handle working capital and inventory turnover. A quantitative approach is used in the study using descriptive statistics. The results of this investigation were based on information retrieved from the IDX database. Out of 299 organizations that supplied observation data, we selected 68 using a random selection approach. This study was analyzed using the tools of eviews version 12. A capital turnover variable shows that working capital turnover is positively correlated with profitability. Several indicators of inventory turnover point to a positive, although negligible, impact of turnover on profitability. This finding suggests that the result of the interaction of the independent factors of the dependent variable. As a result, this study suggests tat companies should remain consistent in managing working capital and evaluating inventory control to achieve high profitability.]]>
<![CDATA[Pengaruh Solvabilitas dan Ukuaran Perusahaan Terhadap Pertumbuhan Laba pada Sebelum dan Saat Pandemi ]]>
<![CDATA[Nurhakim, Is'la]]>;
<![CDATA[Ritonga, Ferdiansyah]]>
<![CDATA[ Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 4 No. 2 (2024): Artikel Periode Juli 2024 ]]>
Publisher : <![CDATA[Yayasan Cita Cendikiawan Al Kharizmi ]]>
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DOI: 10.47709/jebma.v4i2.4159
<![CDATA[Laba berperan sebagai komponen pada laporan keuangan yang termasuk penting dan pertumbuhannya juga penting bagi keberlangsungan hidup perusahaan. Namun, terjadi bencana pandemi covid-19 yang hadir di tengah masyarakat Indonesia sejak quarter pertama tahun 2020. Pada tahun tersebut perusahaan-perusahaan mengalami penurunan perolehan laba sehingga perlu pengetahuan mengenai hal-hal yang dapat memberikan pengaruh kepada pertumbuhan laba dalam upaya menaikkan perolehan laba dan mempertahankannya. Tujuan dilaksanakannya penelitian ini untuk mengetahui pengaruh dari solvabilitas dan ukuran perusahaan pada pertumbuhan laba dengan melaksanakan pengujian atas pengaruhnya pada keseluruhan sampel, sebelum pandemi covid-19, dan saat terjadi pandemi covid-19. Penelitian ini dilaksanakan pada sektor basic material dan purposive sampling digunakan untuk mengambil hingga diperoleh sampel akhir sebanyak 56 perusahaan. Metode penelitian yang dilakukan ialah verifikatif dengan pendekatan kuantitatif yaitu dengan analisis regresi linier berganda yang pengolahan datanya dibantu oleh SPSS 20. Hasil penelitian menunjukkan adanya pengaruh negatif dari solvabilitas terhadap pertumbuhan laba selama periode saat pandemi sedangkan pada sebelum pandemi maupun secara keseluruhan (2017-2022) tidak menunjukkan adanya pengaruh siginifikan dari solvabilitas terhadap pertumbuhan laba. Pada pegujian dengan periode 2017-2022 diperoleh adanya pengaruh dengan arah positif dari ukuran perusahaan terhadap pertumbuhan laba sementara sebelum dan saat pandemi tidak menunjukkan adanya pengaruh antara ukuran perusahaan pada pertumbuhan laba dengan signifikan.]]>
<![CDATA[Pengaruh Sales Growth dan Struktur Modal terhadap Financial Distress ]]>
<![CDATA[Neng Wanda Salsa Dila]]>;
<![CDATA[Ferdiansyah Ritonga]]>
<![CDATA[ Journal of Trends Economics and Accounting Research Vol 4 No 4 (2024): June 2024 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi (FKPT) ]]>
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DOI: 10.47065/jtear.v4i4.1331
<![CDATA[This study aims to determine the effect of sales growth and capital structure on financial distress. The study population is consumer non-cyclicals sector manufacturing companies for the period 2018-2022. This study used purposive sampling method sampling techniques to select samples using certain criteria obtained samples of 40 companies for 5 years with a sample of 200. Data analysis was performed using multiple linear regression with the E-views test tool version 12. The results of this study show that the sales growth variable has a probability value of 0.2562 > 0.05 which means that the sales growth variable does not affect financial distress. Meanwhile, the capital structure variable has a probability value of 0.0000 < 0.05 which means that the capital structure variable has a negative and significant effect on financial distress. The implication of this study is that it can be used by company financial managers to manage sales growth and capital structure more effectively to avoid financial distress conditions.]]>
<![CDATA[Tax Avoidance Tactics: Exploring the Interplay Between Institutional Ownership and Transfer Pricing ]]>
<![CDATA[Az-Zahra Putri Aulia]]>;
<![CDATA[Ferdiansyah Ritonga]]>
<![CDATA[ Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics ]]>
Publisher : <![CDATA[Universitas KH. Abdul Chalim Mojokerto ]]>
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DOI: 10.31538/iijse.v8i3.7347
<![CDATA[The purpose of this study is to examine and evaluate the extent of the influence of institutional ownership and transfer pricing on tax avoidance practices in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2023. Tax avoidance is understood as a legal strategy and is often applied by companies to reduce the tax burden by utilizing loopholes or weaknesses in the tax regulation system. This research approach is quantitative in nature by applying multiple linear regression analysis methods based on secondary data obtained from the company's annual financial statements. The sample selection was carried out using purposive sampling technique using certain criteria, which resulted in 45 companies as samples with a total of 225 observations. Measurement of tax avoidance variables is done using the Cash Effective Tax Rate (CETR) method. The research findings indicate that neither institutional ownership nor transfer pricing has a significant effect on tax avoidance, although the direction of the relationship shown is positive and requires further research.]]>
<![CDATA[PENGARUH KEPEMILIKAN INSTITUSIONAL DAN UMUR PERUSAHAAN TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN SEKTOR FARMASI DI BURSA EFEK INDONESIA (BEI) PERIODE 2020–2024 ]]>
<![CDATA[Mulyani, Nani]]>;
<![CDATA[Ritonga, Ferdiansyah]]>
<![CDATA[ Jurnal Manajemen Terapan dan Keuangan Vol. 14 No. 04 (2025): Jurnal Manajemen Terapan dan Keuangan ]]>
Publisher : <![CDATA[Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi ]]>
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DOI: 10.22437/jmk.v14i04.52007
<![CDATA[Financial distress merupakan kondisi penurunan kinerja keuangan perusahaan yang muncul sebelum terjadinya kebangkrutan atau likuidasi, sehingga perlu mendapat perhatian serius dari manajemen. Penelitian ini bertujuan untuk menguji pengaruh kepemilikan institusional dan umur perusahaan terhadap financial distress pada perusahaan sektor farmasi yang tercatat di Bursa Efek Indonesia selama periode 2020–2024. Penelitian dilakukan dengan menggunakan pendekatan kuantitatif dengan populasi sebanyak 28 perusahaan, dimana seluruh perusahaan tersebut dijadikan sampel melalui teknik purposive sampling. Analisis data dilakukan menggunakan metode regresi linier berganda. Hasil penelitian menunjukkan bahwa kepemilikan institusional dan umur perusahaan tidak memiliki pengaruh signifikan terhadap financial distress pada perusahaan sektor farmasi.]]>
<![CDATA[PENGARUH FRAUD TRIANGLE TERHADAP FRAUDULENT FINANCIAL REPORTING PADA PERUSAHAAN ENERGI YANG TERDAFTAR DI BEI PERIODE 2020-2024 ]]>
<![CDATA[Novanda, Shopi Sherima]]>;
<![CDATA[Ritonga, Ferdiansyah]]>
<![CDATA[ Jurnal Manajemen Terapan dan Keuangan Vol. 14 No. 04 (2025): Jurnal Manajemen Terapan dan Keuangan ]]>
Publisher : <![CDATA[Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi ]]>
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DOI: 10.22437/jmk.v14i04.52116
<![CDATA[Penelitian ini menganalisis pengaruh pressure, opportunity, dan rationalization terhadap fraudulent financial reporting (FFR) pada perusahaan sektor energi di BEI periode 2020-2024. Penelitian menggunakan pendekatan kuantitatif kausalitas dengan sampel 50 perusahaan energi yang dipilih melalui purposive sampling. FFR diukur menggunakan Beneish M-Score, variabel independen meliputi pressure, opportunity dan rationalization. Data dianalisis menggunakan regresi data panel dengan sofware Eviews 12. Hasil penelitian ini menunjukkan pressure berpengaruh signifikan terhadap fraudulent financial reporting (FFR), opportunity dan rationalization tidak berpengaruh signifikan terhadap fraudulent financial reporting (FFR). Perubahan total aset terbukti mendorong peningkatan potensi manipulasi laporan keuangan, sementara proporsi komisaris independen dan kompensasi eksekutif tidak mampu menjelaskan variasi FFR. Secara simultan ketiga variabel berpengaruh positif dan signifikan, Temuan ini menegaskan bahwa tekanan finansial menjadi faktor utama pemicu FFR pada perusahaan sektor energi periode 2020–2024]]>
<![CDATA[Decoding Earnings Management: The Roles Of Institutional Investors And Tax Planning ]]>
<![CDATA[Athallah, Muhammad Ariq]]>;
<![CDATA[Ritonga, Ferdiansyah]]>
<![CDATA[ JURNAL MANAJEMEN MOTIVASI Vol 21 No 1 (2025): Jurnal Manajemen Motivasi ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Pontianak ]]>
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DOI: 10.29406/jmm.v21i1.7754
<![CDATA[This study investigates the influence of institutional ownership and tax planning on earnings management in Indonesia’s non-cyclical consumer goods sector from 2019 to 2023. Employing stratified random sampling and multiple linear regression on data from 71 firms, the findings reveal institutional ownership significantly reduces earnings management, while aggressive tax planning increases it. These results highlight the governance role of institutional investors and the risks of tax-driven earnings manipulation. The study offers implications for stakeholders aiming to enhance transparency and oversight in corporate financial practices. ]]>
<![CDATA[CORPORATE GOVERNANCE MECHANISMS AND FINANCIAL REPORTING QUALITY: THE ROLE OF AUDIT COMMITTEE MEETINGS AND INSTITUTIONAL OWNERSHIP IN INDONESIAN BANKS ]]>
<![CDATA[Sari Lestari]]>;
<![CDATA[Ferdiansyah Ritonga]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 3 (2026): June ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i3.797
<![CDATA[This study aims to analyze the effect of audit committee meeting frequency and institutional ownership on earnings management in banking sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This study employs a quantitative approach using secondary data obtained from the companies’ annual reports and financial statements. The sample was determined using a purposive sampling technique, resulting in 16 companies with a total of 80 observations. Data analysis was conducted using panel data regression. The control variables used in this study were firm size, leverage, and profitability. The results indicate that institutional ownership has a significant negative effect on discretionary accruals, while profitability has a significant positive effect on discretionary accruals. Meanwhile, audit committee meeting frequency, firm size, and leverage have negative but statistically insignificant effects. Simultaneously, all independent variables significantly affect discretionary accruals. These findings suggest that corporate governance mechanisms, particularly institutional ownership, play a role in influencing earnings management practices in banking companies.]]>
<![CDATA[PENGARUH UKURAN PERUSAHAAN DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN LAPORAN KEBERLANJUTAN PADA PERUSAHAAN SEKTOR BASIC MATERIALS ]]>
<![CDATA[Cecep Gurul Muhajalun]]>;
<![CDATA[Ferdiansyah Ritonga]]>
<![CDATA[ REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 6, No 2 (2025): REMITTANCE DESEMBER 2025 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Swadharma ]]>
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DOI: 10.56486/remittance.vol6no2.803
<![CDATA[The purpose of this study is to examine the effect of firm size and age on sustainability report disclosure. The method used in this study is quantitative. The study population comprises companies in the basic materials sector listed on the Indonesia Stock Exchange during 2019-2023. Data sampling uses a purposive sampling technique, yielding 15 samples. The analysis techniques used in this study include descriptive analysis, classical assumption testing, and multiple linear regression. The results of this study indicate that company size and age have no significant effect on sustainability report disclosure among basic materials sector companies listed on the Indonesia Stock Exchange during 2019-2023.Tujuan penelitian ini untuk menguji pengaruh ukuran perusahaan dan umur perusahaan terhadap pengungkapan laporan keberlanjutan. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif. Populasi penelitian adalah perusahaan sektor basic materials yang terdaftar di Bursa Efek Indonesia pada periode tahun 2019-2023. Teknik pengambilan sampel menggunakan metode purposive sampling dan diperoleh 15 sampel. Teknik analisis yang digunakan dalam penelitian ini adalah analisis deskriptif, uji asumsi klasik, dan analisis regresi linear berganda. Hasil dari penelitian ini menunjukkan bahwa ukuran perusahaan dan umur perusahaan berpengaruh tidak signifikan terhadap pengungkapan laporan keberlanjutan pada perusahaan sektor basic materials yang terdaftar di Bursa Efek Indonesia pada periode 2019-2023.]]>
