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All Journal Journal of Economy, Accounting and Management Science (JEAMS) Melati: Jurnal Media Komunikasi Ilmu Ekonomi Jurnal Manajemen Riset Inovasi
Aranta Prista Dilasari
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Materials Science & Nanotechnology Social Sciences

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PROFITABILITAS, UMUR PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY (Studi Kasus Pada Perusahaan Jasa Subsektor Infrastruktur, Utilitas Dan Transportasi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019) Muhammad Fahim Rusydi; Yusuf Darmawan; Aranta Prista Dilasari; Heti Nur Ani
Media Komunikasi Ilmu Ekonomi Vol 38 No 2 (2021): MELATI : Jurnal Media Komunikasi Ilmu Ekonomi Desember 2021
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Teknologi dan Bisnis Ahmad Dahlan Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (782.652 KB)

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh profitabilitas, umur perusahaan dan ukuran perusahaan, profitabilitas yang diproksikan dengan Return On Asset (ROA) dan ukuran perusahaan menggunakan LN (aset) terhadap audit delay. Penelitian ini di lakukan pada perusahaan jasa subsektor infrastruktur, utilitas dan transportasi yang terdaftar di Bursa Efek Indonesia tahun 2017 – 2019. Periode penelitian yang digunakan yaitu selama 3 tahun mulai tahun 2017 sampai dengan tahun 2019. Metode pada penelitian ini adalah metode kuantitatif dengan menggunakan laporan keuangan untuk menguji hipotesis yang telah disusun terhadap variabel – variabel yang akan diteliti. Metode pengambilan sampel penelitian ini adalah purposive sampling dan didapatkan 14 sampel yang memenuhi kriteria dari 75 perusahaan. Variabel dalam penelitian ini berupa tiga variabel bebas yaitu profitabilitas, umur perusahaan dan ukuran perusahaan yang mempengaruhi audit delay sebagai variabel terikat, dan teknik analisis yang digunakan adalah analisis regresi linier berganda dengan software IBM SPSS versi 22. Hasil penelitian menunjukan bahwa profitablitas tidak berpengaruh terhadap audit delay, umur perusahaan tidak berpengaruh terhadap audit delay, dan ukuran perusahaan tidak berpengaruh terhadap audit delay.
The Influence of Green Accounting on Stock Prices With Financial Performance Adam Fawwaz Ar-Rasyid; Aranta Prista Dilasari; Achmad Farid Dedyansyah; Agustinus Salukh
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 6 No. 2 (2025): March
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (633.871 KB) | DOI: 10.55173/jeams.v6i2.34

Abstract

This study aims to analyze the effect of green accounting on stock price growth with financial performance as a moderating variable in basic materials sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The data used are annual financial reports and year-end closing stock prices. The data analysis technique uses multiple regression and Moderated Regression Analysis (MRA). The results of the study show that green accounting has a significant but negative effect on stock price growth. Financial performance does not have a significant direct effect on stock price growth, but significantly moderates the relationship between green accounting and stock price growth. This finding supports the Signaling theory, which states that good financial performance strengthens investor confidence in the effective implementation of green accounting. Therefore, companies that are able to maintain financial stability can improve market perceptions of the sustainability practices they carry out.
Peran Moderasi Profitabilitas Terhadap Faktor Prediksi Financial Distress Ma’rufatur Rodhiyah; Irma Indira; Aranta Prista Dilasari
Jurnal Manajemen Riset Inovasi Vol. 1 No. 1 (2023): Januari: Jurnal Manajemen Riset Inovasi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (173.664 KB) | DOI: 10.55606/mri.v1i1.638

Abstract

Financial distress is a condition whene the company are in a state financial difficultes. Every company must have an early an early warning system to detect the potential for financial distress in order to avoid bankruptcky. The Purpose of this is to analyze and provide empirical evidence regarding the effect profitability (ROA), as a moderating between liquidity (CR), leverage (DAR), sales gowth (SG), in predicting financial distress (Altman Z-Score). The population in this purpose were retail companies on the IDX for the 2016-2020 period, with a sample of 19 companies studied for 5 years so that 95 samples were obtained, using the purposive sampling method. The data used is secondary data in the form of information from the company’s financial statements. The data analysis technique used logistic regression and moderating regretion analysis (MRA). The rsults prove that the variables of liquidity, sales growth and profitability are able to predict financial distress, while leverage cannot predict financial distress, the profitability variable strengthens the influence of liquidity and sales growth in predicting financial distress but weakens leverage in predicting financial distress. The advince given is expected thet the company can increase the effectiveness and efficiency in managing assets and can increase sales so that the profit received by the company increases so that the company can avoid financial distress.
Co-Authors Achmad Farid Dedyansyah Adam Fawwaz Ar-Rasyid Agustinus Salukh Heti Nur Ani Irma Indira Ma’rufatur Rodhiyah Muhammad Fahim Rusydi Yusuf Darmawan