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Analisis Faktor yang Mempengaruhi Financial Distress Anita Tarihoran; Yola Yolanda; Robinhot Gultom
Jurnal Ilmiah METHONOMI Vol. 10 No. 1 (2024): Jurnal Ilmiah METHONOMI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methonomi.Vol10No1.pp25-37

Abstract

This research aims to determine and analysis of factors affecting Financial Distress at manufacturing company listed in Indonesia Stock Exchange Period 2020-2022. The population in this research were 310 companies. The sampling method used in this research was purposive sampling. The data testing method used is multiple linear regression analysis with IBM SPSS 25. The results show that Profitability (ROA), Leverage (DER) and firm Value have effect on Financial Distress (Altman Z-Score), liquidity (CR) have no effect on Financial Distress (Altman Z-Score) of manufacture companies listed in Indonesia Stock Exchange for the 2020-2022 period.
Indikasi Kecurangan Laporan Keuangan pada Perusahaan Manufaktur Periode 2022-2024 Yola Yolanda; Robinhot Gultom
Jurnal Ilmiah METHONOMI Vol. 11 No. 1 (2025): Jurnal Ilmiah METHONOMI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methonomi.Vol11No1.pp31-46

Abstract

This research aims to examine and analyze the effect of financial target, financial stability, nature of industry, change of auditor, change of director on financial statement fraud using the Beneish M-Score at manufacture companies listed in Indonesia Stock Exchange period 2022-2024. The population in this study are 296 companies. The sampling method used was purposive sampling and obtained 97 companies as research samples. The data analysis method used is logistic regression analysis and interaction regression analysis using the SPSS version 26. The results of the analysis show that simultaneously the financial target, financial stability, nature of industry, change of auditor, and change of director influence fraudulent financial statement. Partially, financial stability and nature of industry influence fraudulent financial statement, while financial target, change of auditor and change of director have no effect on fraudulent financial statement.
Kinerja Keuangan sebagai Pemoderasi Faktor yang Mempengaruhi Nilai Perusahaan Wadi Petra Juliani Zendrato; Marceline Vallery; Andreani Caroline Barus; Yola Yolanda
Jurnal Ilmiah METHONOMI Vol. 12 No. 1 (2026): Jurnal Ilmiah METHONOMI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methonomi.Vol12No1.pp1-14

Abstract

The objective of this study is to analyze the effect of corporate governance specifically board structures and ownership types on firm valuation, with financial performance acting as a moderator. Focusing on 800 non-financial companies on the IDX from 2022 to 2023, 433 firms were selected using a purposive sampling technique. Data analysis via SmartPLS 3.2.9 reveals that among the governance variables, only independent commissioners significantly determine firm value. Other factors, such as board size and ownership distribution, show no substantial effect. Furthermore, financial performance only moderates the link between independent commissioners and firm value, while having no moderating impact on other governance-related variables.