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All Journal Jurnal Manajemen Bisnis Krisnadwipayana Journal of Applied Science, Engineering, Technology, and Education Jurnal Akuntansi dan Bisnis Krisnadwipayana Jurnal Ekonomi dan Industri Fakultas Ekonomi Universitas Krisnadwipayana Jurnal PKM Manajemen Bisnis Jurnal Multidisiplin Madani (MUDIMA) Sinergi Akademisi dan Masyarakat
Ayu Puspitaningtyas
Fakultas Ekonomi Universitas Krisnadwipayana
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Jurnal Akuntansi dan Bisnis Krisnadwipayana

 1 
Pengaruh Struktur Modal, Beban Bunga dan Beban Pajak Terhadap Kinerja Perusahaan: Studi Kasus Pada Perusahan Sektor Otomotif dan Komponennya yang Tercatat di Bursa Efek Indonesia, 2009-2015 Ayu Puspitaningtyas, SE., MM.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 5, No 1 (2018): JURNAL AKUNTANSI dan BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (317.776 KB) | DOI: 10.35137/jabk.v5i1.242

Abstract

The purpose of this study was to analyze the impact of capital structure, interest expense and tax on financial performance of automotive and components sector companies listed in Indonesia Stock Exchange (IDX). This study employed the descriptive and regression analysis of panel data. This study covered annual data of 12 automotive and components sector companies listed in the BEI at year 2009-2015. Datas were analysed using multiple regression. The study conclude that capital structure which represent by Debt to Equity Ratio (DER), Interest Expense, and Tax Expense have simultaneously and significant effect towards profitability which represent by Return On Equity (ROE). Only Interest Expense have partial and significant effect toward probability which represent by Return On Equity (ROE). Based on the result, researcher obtained two crucial implications, first is for automotive company have to be considered by management to monitor the company solvability, because high level of solvability indicates that company have so many capability to payment interest and loan. The second is suggestion for the investor (have been or will be) is that they should, not only, considering financial fundamental aspects of company, but also have to consider the external aspect that can influence company’s return on equity.
Arus Kas Dan Kesulitan Keuangan Perusahaan (Studi Empiris Pada Perusahaan Subsektor Coal Mining yang Terdaftar Dalam IDX SCM Liquid di Bursa Efek Indonesia Periode 2017 – 2021) Ayu Puspitaningtyas
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 3 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i3.809

Abstract

 The study evaluates the influence of cash flow on the financial distress of company under study is caol mining sector listed enterprises on IDXSCM Liquid in the Indonesia stock market from 2017 to 2021. We use the data collected from the financial statements of 4 company enterprises listed on the IDX SCM Liquid from 2017 to 2021 in the idx database. The quantile regression method was employed to analyze the effect of cash flow on the financial distress of listed coal mining subsector companies. The results show that the cash flow from operating activities and the cash flow from financial activities have negative relationships with financial distress. However, the cash flow from investing activities has a positive relationship. Based on experimental results, the study proposes some recommendations on cash flow forecasting, building an optimal budget model to help business managers have appropriate cash flow management policies to reduce the risk of financial distress
Analisis Prediksi Kebangkrutan dan Pengaruhnya terhadap Nilai Perusahaan PT. Unilever Indonesia Tahun 2022 (Metode Altman Z-Score Modifikasi) Ayu Puspitaningtyas; Muhammad Shiddiq
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10, No 2 (2023): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i2.1022

Abstract

This study aims to analyze and determine the company's financial performance, potential bankruptcy with the Altman Z-Score Modification approach and analyze the effect of bankruptcy predictions on the value of firm in PT. Unilever Indonesia Tbk in 2022. The method used in the study with the Altman Z-Score Modified method. This Altman model is very useful for companies to find out the condition of the company during the current period as well as simple linear regression with IBM SPSS Statistic 26 software. The data in this study was obtained by processing data on the quarterly financial statements of PT. Unilever Indonesia Tbk for the period of Q1 2015 to Q2 2022. The results showed in regression research, altman Z-Score's potential bankruptcy had a significant negative effect on the value of the firm.
ANALISIS GOOD CORPOTARE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Kasus Perusahaan Sektor Pertanian yang Terdaftar di Indeks Saham Syariah Bursa Efek Indonesia Tahun 2017 - 2021) Ayu Puspitaningtyas
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10, No 1 (2023): Jurnal Akuntansi dan Bisnis Krisnadwiayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i1.875

Abstract

This study aims to analyse the effect of corporate governance as measured by the variables of the proportion of institutional ownership and the proportion of independent members of the board of commissioners meeting on the company financial performance as measured by return on assets (ROA) and  return on equity (ROE).The population used in this study is an agriculture company listed on the Indonesia Stock Exchange during 2017-2021. Sampling technique used in this research is purposive sampling method and obtained 30 samples. This study uses secondary data from annual reports obtained from Indonesia Stock Exchange (BEI) in the period 2017-2021. The method of analysis used to analyze data is multiple regression. Based on the results of hypothesis testing in this study, it is evident that (1) the proportion of institutional ownerships has a negative and significant effect on the ROA. (2) the proportion of independent members of the board of commissioners positively and significant affects the ROA. (3) the proportion of institutional ownerships has a negative and significant effect on the ROE. (4) the proportion of independent members of the board of commissioners positively and doesn’t significant affects the ROE..
Co-Authors Adi, Diva Alqamara, Alqamara Apif, Muhamad Arief Rachmawan Assegaf Arry Dwi Syahputra Dhistianti Mei Rahmawantari Diajeng Reztrianti Fajar Cahyo Utomo Farah, Sevia Gustinya, Diana Guswandi, Guswandi Guswandi, Guswandi Herbayu, Tatag Loen, Mishelei Luqman Hakim Maulana, M. Kausar Mellynia Tari Andini Merlizha Genzia Manuhutu Mery Dwi Syavira Muhammad Harri Muhammad Shiddiq NIA WATI Rejeki, Dewi Resya, Dinda Rosdiana Rosdiana Rosdiana Rosdiana Safrianto, Arief Syaf Saleh, Nino Nopriandi Santika, Syania Wanialisa, Mery Yuaniko Paramitra Zain, Yuli