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All Journal Jurnal Wira Ekonomi Mikroskil Indonesian Community Journal Jurnal Pengabdian Pada Masyarakat METHABDI International Journal of Management, Economic and Accounting Jurnal Ilmiah METHONOMI Jurnal Ilmu Manajemen METHONOMIX
Anita Tarihoran
Universitas Mikroskil
Religion Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Medicine & Pharmacology Physics Public Health Social Sciences Other

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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.
Peran Ukuran Perusahaan dalam Memoderasi Hubungan Profitabilitas, Likuiditas dan Struktur Modal dengan Kualitas Laba Suriani Br. Ginting; Anita Tarihoran; 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.pp38-50

Abstract

This research aims to determine and analyze the role of company size in moderating the relationship between profitability, liquidity capital structure, and earnings quality. The research object is a manufacturing company listed on the Indonesia Stock Exchange for the 2017-2021 period. The sampling technique was carried out using purposive sampling and a sample of 72 companies was obtained. The data analysis method is multiple linear regression analysis and absolute difference value testing using the SPSS data processing application. The research results show that capital structure has a significant effect on earnings quality, but profitability and liquidity do not have a significant effect on earnings quality. The results of the moderation test show that company size is unable to moderate the relationship between profitability, liquidity capital structure, and earnings quality.
Peran Kepemilikan Manajerial dalam Memoderasi Hubungan Profitabilitas, Likuiditas dan Struktur Modal dengan Kualitas Laba Suriani br. Ginting; Anita Tarihoran; Robinhot Gultom
Jurnal Ilmiah METHONOMI Vol. 11 No. 2 (2025): Jurnal Ilmiah METHONOMI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methonomi.Vol11No2.pp123-132

Abstract

This study aims to determine and analyze the role of managerial ownership in moderating the relationship between Profitability, Liquidity, and Capital Structure with Earnings Quality. The research subjects were manufacturing companies listed on the Indonesia Stock Exchange for the 2020-2024 period. The sampling technique used was purposive sampling, with 62 companies meeting the criteria, resulting in 248 observations. The analysis method used was a two-stage approach using the SmartPLS application. The results showed that Profitability, Liquidity, and Capital Structure did not significantly influence earnings quality. The results of the moderation test indicated that managerial ownership was unable to moderate the relationship between Profitability, Liquidity, and Capital Structure with earnings quality.
Co-Authors Ahmad Kodri Fauzi Hasibuan Andreani Caroline Barus Iskandar Muda Jeanita Santisonia Laura Vincensia Sitanggang Naca Perangin-angin Purnaya Sari Tarigan Robinhot Gultom Sonya Enda Natasha S Pandia Suci Pertiwi Sulia - Suriani Br. Ginting Syafira Ulya Firza Wailan An, Evi Juita Yola Yolanda