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Dias Adi Dharma
Institut Bisnis Dan Informatika (IBI) Kosgoro 1957
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Indonesian Journal Economic Review (IJER)

 1 
Analysis Of The Effect Of Financial Distress On Trust Financial Report Setiawan, Indra; Dharma, Dias Adi
Indonesian Journal Economic Review (IJER) Vol. 5 No. 2 (2025): October
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v5i2.612

Abstract

This paper investigates the impact of financial distress on financial statement trustworthiness. State-owned holding companies from Indonesia were selected for diagnostic analysis on the basis that Structural Equation Modeling (SEM) could be implemented by Partial Least Squares(PLS). The result shows that financial distress is worsba than the confidence in financial reports based on. Companies under financial stress have more broken and less timely financial statements, causing confidence in their Financial information to diminish likewise. The findings underscore the importance of keeping the economy stable to protect the integrity of financial information. Because there are distinct regulatory and financial characteristics for state-owned businesses this analysis highlights how financial distress can imperil information disclosure. Research can take a case-study, official interview and incorporate methods of more qualitative nature in order to further explore the links between financial distress and stakeholder trust. In its significance to policy makers, service providers and managers in state-owned enterprises these conclusions remind us that greater financial discipline and risk management are needed for such against a backdrop of stiffer financial examination.
Co-Authors Achmad Fauzy, Achmad Ajeng Dina Permatasari Baskoro, Fandi Devvy Noveliza Djunaidy Djunaidy Djunaidy, Djunaidy Efendi, Kamila Kalsum Febiyana Febiyana Febryano Manggala Putra Indra Setiawan Indra Setiawan Kampono Imam Yulianto Keban, Agustina Hira Mayasari Mayasari Mayasari Mayasari, Mayasari Meri Siregar Meutia, Kardinah Indriana Monica Christanti Muhammad Aria Wahyudi Noveliza, Devvy Nunik Yuni Pratiwi Pemadi, Syifa Febyca Nur Prisila Damayanty Puspa Rini Puspa Rini, Puspa Puspita, Dara Ayu Ramadhana, Nur Anisah Rayan Rayan, Rayan Rika Noviani Septiyani, Herma Siregar, B. Wishman Susetyawan, Angellina Merry Yulianto, Kampono Imam Zara Tania Rahmadi