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All Journal Jurnal Akuntansi Multiparadigma EKONOMIS : Journal of Economics and Business Jurnal Aplikasi Akuntansi Accounting Profession Journal (APAJI) Widya Akuntansi dan Keuangan Journal of Applied Management and Accounting Science (JAMAS) Journal of International Conference Proceedings JURNAL ECONOMINA International Journal of Application on Economics and Business Jurnal SUTASOMA E-JURNAL AKUNTANSI SENEMA Jurnal Akuntansi
Ni Luh Nyoman Sherina Devi
Universitas Mahasaraswati Denpasar
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Journal of Applied Management and Accounting Science (JAMAS)

 1 
IMPLIKASI MEKANISMECORPORATE GOVERNANCE, LEVERAGE, AUDIT TENURE DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN Ida Ayu Ratih Manuari; Ni Luh Nyoman Sherina Devi
Journal of Applied Management and Accounting Science Vol. 2 No. 2 (2021): Journal of Applied Management and Accounting Science (JAMAS)
Publisher : Badung: LPPM Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jamas.v2i2.40

Abstract

Financial reports are used by entities to convey financial conditions tostakeholders. Financial reports are expected to have integrity, which means that they have truthful and reliable information.This study aims to analyze the effect of corporate governance mechanisms, leverage, audit tenure and audit quality on the integrity of financial statements in financial sector companies listed on the Indonesia Stock Exchange.The sample was selected using a purposive sampling method. The data analysis technique used is multiple linear regression. The results showed that institutional ownership, managerial ownership, independent commissioners, and audit committee had no effect on the integrity of financial statements. Leverage and audit tenure were found to have a negative effect, and audit quality has a positive effect on the integrity of financial statements.Therefore, companies are expected to pay attention to the level of leverage ratios and audit services, thus the level of integrity of financial statements can always be improved.
MENELISIK PERAN TATA KELOLA PERUSAHAAN DAN KINERJA KEUANGAN TERHADAP FINANCIAL DISTRESS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Ida Ayu Ratih Manuari; Ni Luh Nyoman Sherina Devi
Journal of Applied Management and Accounting Science Vol. 5 No. 1 (2023): Journal of Applied Management and Accounting Science (JAMAS)
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jamas.v5i1.101

Abstract

Financial distress is a condition or condition of a company that is experiencing financial difficulties, is insecure and is threatened with bankruptcy. The purpose of this study is to test and obtain empirical evidence regarding the implications of the roles of managerial ownership, institutional ownership, independent commissioners, board of directors, liquidity, leverage and profitability in the financial distress of manufacturing companies listed on the Indonesia Stock Exchange in the 2017-2019 period. There were 24 manufacturing companies that were sampled in this study with a total observation time of 3 years so that the total sample for this study was 72 which were determined based on the purposive sampling method. The logistic regression analysis technique became a hypothesis testing technique in this study. From the test results it was found that managerial ownership, institutional ownership, independent commissioners, board of directors, liquidity, leverage have no effect on financial distress, profitability has a negative effect on financial distress. The implication of this research is to clarify the need for procurement of evaluation and analysis for a company in implementing a strategy that will affect the emergence of potential financial difficulties or financial distress. This will prevent the company from going bankrupt in the future
Co-Authors Antari, Ni Kadek Dwi Dewi, Desak Made Sri Juniasri Dewi, Putu Eka Dianita Marvilianti Hananingrum, Ni Luh Putu Grace I Dewa Made Endiana I Gusti Ayu Made Agung Mas Andriani I Kadek Bagiana I Ketut Pande Wahyu Krisna I Putu Wahyu Dwinata JS I Wayan Suartana Ida Ayu Ratih Manuari Ida Ayu Ratih Manuari Ida Ayu Ratih Manuari Ida Ayu Ratih Manuari Kadek Indah Kusuma Dewi Kd Yona Agustini Luh Putri Mas Mirayani Luh Putri Mas Mirayani Manuari, Ida Ayu Ratih Ni Kadek Septiari Ni Komang Apitrijati Ni Luh Made Elida Rani Ni Putu Wulan Yunia Sari Pramanaswari, A.A. Sagung Istri Prameswari, Ida Ayu Nirma Putu Diah Kumalasari Rastamiari, I Gusti Ayu Eka Putri RR. Maria Yulia Dwi Rengganis Yoga, I Gusti Agung Prama Yura Karlinda Wiasa Putri