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Indah Rahayu Lestari
Universitas Budi Luhur
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Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan dan Kepemilikan Institusional Terhadap Financial Distress Dita Puspitawati; Rinny Meidiyustiani; Indah Rahayu Lestari
Jurnal Akuntan Publik Vol. 1 No. 1 (2023): Maret : Jurnal Akuntan Publik
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i1.205

Abstract

: Financial distress is a condition where a company experiences a decline in financial condition which is usually temporary, but will develop worse if the condition is not quickly overcome and can cause the company to go bankrupt. The purpose of this study is to determine the effect of profitability, liquidity, company size and institutional ownership on financial distress. The population is property and real estate companies listed on the Indonesia Stock Exchange (IDX) in the financial statements for the 2016-2021 period. Samples were determined by purposive sampling techniques with certain criteria and obtained samples of 36 companies. This study used a multiple linear regression analysis method assisted by the SPSS Version 22 program. The results of this study show that profitability as measured by return on equity has a positive and significant effect on financial distress, liquidity as measured by curre ratio has a positive and significant effect on financial distress, while company size does not affect financial distress, institutional ownership positively affects financial distress
Kemampuan Rasio Keuangan sebagai Indikator dalam Memprediksi Financial Distress Perusahaan dengan Struktur Modal sebagai Pemoderasi Wahyumi Ekawanti; Yuwono Yuwono; Indah Rahayu Lestari
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v8i8.13409

Abstract

Kinerja keuangan suatu lembaga baik lembaga kecil maupun lembaga besar, dapat saja mengalami masalah keungan yang dapat mengakibatkan kebangkrutan. Subsektor properti dan real estate merupakan pilihan alternatif investasi yang menarik, yang mana investasi pada sektor ini merupakan investasi jangka panjang. Investasi pada subsektor ini merupakan investasi paling beresiko dalam industri besar dapat berujung pada kondisi kebangkrutan. Financial distress bisa dijadikan sebagai peringatan awal sebelum kebangkrutan, sebelum lembaga mencapai fase kebangkrutan. Penelitian bertujuan untuk mengetahui bagaimana kemampuan rasio likuiditas, rasio aktivitas, rasio profitabilitas dan rasio pertumbuhan memprediksi financial distress dengan faktor struktur modal sebagai variabel moderasi. Penelitian ini merupakan penelitian kuantitatif dengan data sekunder dari laporan keuangan perusahaan properti yang terdaftar di BEI (Bursa Efek Indonesia) tahun 2018-2022. Metode pengambilan sampel dalam penelitian akan menggunakan metode purposive sampling. Metode analisis data penelitian ini menggunakan analisis regresi linier berganda dengan menggunakan SPSS. Hasil penelitian ini menunjukkan bahwa variable likuiditas, aktivitas dan profitabilitas berpengaruh positif signifikan dengan financial distress kecuali variable pertumbuhan perusahaan, asset growth tidak berpengaruh terhadap prediksi kebangkrutan atau financial distress. Adapun dalam hal struktur modal memoderasi masing-masing variable penelitian untuk melihat kemampuannya mempengaruhi financial distress, dapat diketahui bahwa struktur modal hanya dapat memperkuat pengaruh likuiditas terhadap prediksi kebangkrutan sedangkan pada variable aktivitas, profitabilitas dan pertumbuhan perusahaan, stuktur modal tidak berpengaruh signifikan memperkuat pengaruh masing-masing variable tersebut terhadap prediksi kebangkrutan.
Edukasi Peningkatan Kreativitas Anak Jalanan Masa Pandemi Covid-19 melalui Media Online Imelda; Indah Rahayu Lestari; Rinny Meidiyustiani
Jurnal Pengabdian kepada Masyarakat TEKNO (JAM-TEKNO) Vol 3 No 1 (2022): Juni 2022
Publisher : Ikatan Ahli Informatika Indonesia

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Abstract

Street children are the nation's future assets. Ironically, the street children are neglected. The Save Street Child Foundation, one of the shelters that became “Our School” in Pondok Ranji, Tangerang, is a place that street children rely on. However, the existence of this Foundation is still limited and has not been able to fully meet the needs of children. The problems faced by street children are lack of motivation to learn, lack of awareness of parents about the importance of children's education, environmental factors of children that are not conducive to child development. This Community Service activity is aimed at street children at the Save Street Child Foundation. This service aims to increase the creativity of the Save Street Child Foundation street children during the Covid-19 Pandemic through online media. The stages of service include: determining the location, interview/discussion with the principal and teacher of the Save Street Child Foundation, conducting field observations, problem analysis, preparation, implementation and evaluation. The types of creativity activities carried out include: socialization of health protocols, education on watching films, education on coloring competitions, planting tree seeds, education in English, Origami Creativity, Handicrafts from Flannel. Some of the information from this activity was taken, learned from the online media Youtube to street children. When education is carried out, street children enjoy learning methods taken from the online media Youtube.
KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN MELALUI AUDIT TENURE, RED FLAGS, TIME PRESSURE, DAN KOMPETENSI AUDITOR: KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN MELALUI AUDIT TENURE, RED FLAGS, TIME PRESSURE, DAN KOMPETENSI AUDITOR Indah Rahayu Lestari
KINDAI Vol 18 No 3 (2022): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v18i3.836

Abstract

Penelitian ini bertujuan untuk menguji apakah terdapat pengaruh audit tenure, red flags, time pressure dan kompetensi auditor terhadap auditor dalam mendeteksi kecurangan. Populasi dalam penelitian ini adalah auditor yang bekerja pada KAP di Jakarta Selatan. Jumlah sampel dalam penelitian ini sebanyak 94 responden. Teknik pengambilan sampel menggunakan metode purposive sampling. Metode penelitian yang digunakan yaitu kuantitatif dengan sumber data berupa data primer. Metode analisis data menggunakan Microsoft Excel 2019, selanjutnya dilakukan pengujian data dengan menggunakan Smart Partial Least Square (SmartPLS) versi 3.2.9. Berdasarkan hasil penelitian dapat disimpulkan bahwa audit tenure dan red flags berpengaruh positif signifikan terhadap auditor dalam mendeteksi kecurangan, time pressure berpengaruh negatif signifikan terhadap auditor dalam mendeteksi kecurangan, dan kompetensi auditor tidak berpengaruh terhadap auditor dalam mendeteksi kecurangan.
Pengaruh Growth Opportunity, Leverage, dan Ukuran Perusahaan terhadap Konservatisme Akuntansi: (Studi Empiris pada Perusahaan Sektor Properti dan Real estate yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023) Marlina Hosianna; Indah Rahayu Lestari
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 3 (2024): September : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i3.2291

Abstract

This study was conducted to analyze financial distress, leverage, and company size on conservatism. This research was conducted at manufacturing companies in the processed food and beverage sub sectors listed on the Indonesia Stock Exchange for the period 2019-2023. The method of determining the sample in this study using purposive sampling method with a sample of 53 companies in the property and real estate that have met the sample criteria. This study uses multiple linear regression analysis techniques and uses the SPSS version 22.0 statistical test tool. The results of this study show that growth opportunity has no effect, while leverage has a positif and significant effect on accounting conservatism and firm size has a positive and significant effect on acconting conservatism.
Pengaruh Tangibility, Profitabilitas, Growth Opportunity, dan Ukuran Perusahaan terhadap Struktur Modal : (Studi Empiris pada Perusahaan Sektor Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023) Rahayu Dwi Anggraini; Indah Rahayu Lestari
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 3 (2024): September : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i3.2309

Abstract

This research aims to determine the influence of tangibility, profitability, growth opportunity, and company size on capital structure. The object of this study consists of companies in the property and real estate sector listed on the Indonesia Stock Exchange (IDX) during the period from 2019 to 2023. The sampling technique used in this study is purposive sampling method, and a total of 53 companies in the property and real estate sector that met the sampling criteria were obtained. The analysis technique used is multiple linear regression analysis using SPSS software version 22.0. The results of this study indicate that the tangibility and company size variables have a positive and significant influence on capital structure, while profitability has a negative and significant influence on capital structure. Meanwhile, the growth opportunity variable has no significant influence on capital structure.
Pengaruh Arus Kas Bebas, Leverage, dan Pertumbuhan Penjualan terhadap Kinerja Keuangan: (Studi Empiris pada Perusahaan Sektor Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023) Indah Chairunnisa; Indah Rahayu Lestari
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 3 (2024): September : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i3.2334

Abstract

This study was conducted to determine the Influence of Free Cash Flow Structure, Leverage, and Sales Growth on Financial Performance. This research was conducted on companies that go public in the property and real estate sector listed on the Indonesia Stock Exchange (IDX) with a research period of 2019 – 2023. The sampling technique in this study uses the purposive sampling method and a sample of 53 companies going public in the property and real estate sector has met the sample criteria. The analysis technique used is multiple linear regression analysis using SPSS software version 22.0. The results of this study show that Free Cash Flow has a positive and significant effect on Financial Performance, Leverage has no significant effect on Financial Performance and sales growth has a significant positive effect on Financial Performance.
Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan dan Kepemilikan Institusional Terhadap Financial Distress Dita Puspitawati; Rinny Meidiyustiani; Indah Rahayu Lestari
Jurnal Akuntan Publik Vol. 1 No. 1 (2023): Maret : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i1.205

Abstract

: Financial distress is a condition where a company experiences a decline in financial condition which is usually temporary, but will develop worse if the condition is not quickly overcome and can cause the company to go bankrupt. The purpose of this study is to determine the effect of profitability, liquidity, company size and institutional ownership on financial distress. The population is property and real estate companies listed on the Indonesia Stock Exchange (IDX) in the financial statements for the 2016-2021 period. Samples were determined by purposive sampling techniques with certain criteria and obtained samples of 36 companies. This study used a multiple linear regression analysis method assisted by the SPSS Version 22 program. The results of this study show that profitability as measured by return on equity has a positive and significant effect on financial distress, liquidity as measured by curre ratio has a positive and significant effect on financial distress, while company size does not affect financial distress, institutional ownership positively affects financial distress
PENGARUH GREEN ACCOUNTING, LEVERAGE, DAN STRUKTUR MODAL TERHADAP FINANCIAL PERFORMANCE Wulandari, Army Ardiani; Lestari , Indah Rahayu
Journal of Development Economics and Digitalization, Tourism Economics Vol. 1 No. 2 (2024): April
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jdedte.v1i2.699

Abstract

Kinerja keuangan erat kaitannya dengan keberhasilan perusahaan dalam mengelola sumber daya yang diwujudkan dalam mengelola sumber daya yang diwujudkan dengan prestasi kinerja keuangan. Selain itu, kinerja keuangan dapat dijadikan bahan evaluasi mengenai tingkat keberhasilan perusahaan jika ditinjau berdasarkan aktivitas keuangan. Kinerja keuangan merupakan suatu analisis yang dilakukan untuk melihat sejauh mana perusahaan telah menerapkan aturan pelaksanaan keuangan dengan baik dan benar. Tujuan penelitian adalah untuk mengetahui pengaruh green accounting, leverage, dan struktur modal terhadap kinerja keuangan. Populasi dalam penelitian ini adalah perusahaan energi yang terdaftar pada Bursa Efek Indonesia (BEI) periode laporan 2018 -2022. Sampel ditentukan dengan teknik purposive sample dengan kriteria tertentu dan diperoleh sampel sebanyak 37 perusahaan. Penelitian ini menggunakan metode analisis regresi linear berganda yang dibantu dengan program SPSS versi 25. Hasil penelitian ini menunjukkan bahwa green accounting yang diukur dengan biaya lingkungan tidak berpengaruh terhadap kinerja keuangan, leverage yang diukur dengan debt to equity ratio berpengaruh negative dan signifikan terhadap kinerja keuangan, dan struktur modal yang diukur dengan debt t asset ratio berpengaruh negatif dan signfikan terhadap kinerja keuangan.
PENGARUH PERTUMBUHAN PENJUALAN, STRUKTUR MODAL, UKURAN PERUSAAAN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KINERJA KEUANGAN Ryani, Dannisya Fida; Lestari , Indah Rahayu
Journal of Development Economics and Digitalization, Tourism Economics Vol. 1 No. 2 (2024): April
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jdedte.v1i2.701

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pertumbuhan penjualan, struktur modal, ukuran perusahaan dan kepemilikan institusional terhadap kinerja keuangan. Populasi dalam penelitian ini adalah perusahaan energi yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2018 – 2022. Sampel ditentukan dengan teknik purposive sampling dengan kriteria tertentu dan diperoleh sampel sebanyak 53 perusahaan. Penelitian ini menggunakan metode analisaregresi linear berganda yang dibantu dengan program SPSS versi 22. Hasil penelitian ini menunjukkan bahwa pertumbuhan penjualan tidak berpengaruh terhadap kinerja keungan, ukuran perusahaan berpengaruh positif dan signifikan terhadap kinerja keuangan, kepemilikan institusional berpengaruh positif dan signifikan terhadap kinerja keungan, dan kepemilikan institusional berpengaruh positif dan signifikan terhadap kinerja keuangan.
Co-Authors Akilah, Maysa Ami Rachyani Andin Hadiyanto Ariansyah, Rega Arief, Rachmat Arif, Rachmat Arisudhana, Dicky Bintari, Amalia Desi Natalia Dicky Arisudhana Dita Puspitawati Dita Puspitawati Dolly Virgian Shaka Yudha Sakti Eprilya Setyorini Fajrillah, Ravinda Faradilla Puteri Rochayu Hakam Ali Niazi Hakam Ali Niazi Hayatul Khairul Rahmat Heni Iswati Hidayat, Ravindra Safitra Imelda Imelda, I Imelda, Imelda Indah Chairunnisa Indrasti, Anita Wahyu Istiqomah Istiqomah Iswati, Heni Juninda Putri Kusumawardhany, Nidya Laila Hanif Assyuri Laksmiwati , Mia Laksmiwati, Mia Marlina Hosianna Muhammad Hirza Alby Mulianti, Amanda Eka Mulianti Nayadi, Armetha Nora Andira Brabo Priyanto , Sugeng P Putri, Amelia Qodariah Qodariah Rahayu Dwi Anggraini Retno Fuji Oktaviani Reva Ragam Santika Ricke Muriadi Rini Amelia, Rini Rinny Meidiyustiani Riny Mustika Rismawandi, Rismawandi Ryani, Dannisya Fida Sangian, Angel Martasya Setiawati, Suci Shinta Novelia Sugeng Priyanto Sugeng Priyanto, Sugeng Sugeng Riyadi Sunarwibowo, Rizki Pratomo Taqwa Putra Budi Purnomo Sidi Hiram Tarisa Nopriani Wahyumi Ekawanti Wulandari, Army Ardiani Yoswandri, Fathan Ramadhan Yuwono Yuwono Yuwono Yuwono