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

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 Agung Prajanto Anak Agung Putu Gede Bagus Arie Susandya Andre Silvester, Laoh Ayu Anggreni, Ni Kadek Daniel Raditya Tandio Darmawan, I Putu Aditya Surya Diah Kumalasari, Putu Edy Septian Santosa, Made Eni Indriani Gede Bagus Brahma Putra Hananingrum, Ni Luh Putu Grace Hayu Wikan Kinasih I Dewa Ayu Oktaviani Putri I Gede Cahyadi Putra I Gede Cahyadi Putra I Gede Cahyadi Putra I Gede, Cahyadi Putra I Gusti Ngurah Bagus Gunadi I Kadek Bagiana I Made Wahyu Wijaya I Putu Angga Santika Ida Ayu Nyoman Yuliastuti Ita Puspita Dewi, Ni Wayan Jayatri, Luh Dwi Kadek Santhi Dwi Trisnawati Kadek Silvana Intan Dwi Pratiwi Laoh, Andre Luh Komang Merawati Luh Putri Mas Mirayani M Doni Permana Putra Machmuddah, Zaky Made, Laksmi Sena Hartini Munidewi, Ida Ayu Budhananda Ni Kadek Ayu Diana Putri Ni Kadek Dewi Puspayanti Ni Kadek Handayani Ni Kadek Vina Angelica Putri Ni Ketut Emayanti Ni Komang Janitri Pratiwi Ni Luh Devi Yuniantari Ni Luh Nyoman Sherina Devi Ni Luh Yonny Kaswari Ni Made , Karisma Indiani Ni Made Adelia Andika Putri Ni Made Dwi Ariani Ni Made, Karisma Indiani Ni Putu Yuria Mendra Ni Putu, Tiara Maharani Krisna Putri Ni Putu, Widya Wati Nida, Desak Rurik Pradnya Paramitha Pande Eka Setiawati, Luh Pande, I Wayan Bagus Putri Kiara Citra Putu Ayu Diah Widari Putri Putu Diah Kumalasari Putu Kepramareni Putu Novidiyanti Putu Sughi Indah Dharmayanti Putu, Ayu Diah Widari Putri Rastamiari, I Gusti Ayu Eka Putri RR. Maria Yulia Dwi Rengganis Wina Cahyani, Komang Yura Karlinda Wiasa Putri Yuria Mendra, Ni Putu