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All Journal Ekobis: Jurnal Ilmu Manajemen dan Akuntansi
Andria Referli
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Economics, Econometrics & Finance

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ANALISIS AKURASI MODEL ZMIJEWSKI, SPRINGATE, OLHSON DAN GROVER UNTUK MEMPREDIKSI FINANCIAL DISTRESS KLUB SEPAK BOLA Anasia Fathiyati Mutoharoh; Andria Referli; Milka Susana Theorupun
EKOBIS Vol 9 No 2 (2021)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v9i2.729

Abstract

Financial distress is a condition where the company's financial performance declines which is indicated by negative net income accompanied by an increase in total liabilities. To avoid bankruptcy, it is necessary to have a prediction analysis of financial difficulties. The purpose of this study is to examine which financial difficulty prediction model is the most accurate to be applied to clubs that have joined in the Uefa Champions League. Determination of the research sample using purposive sampling method with a population of 93 European Champions League clubs for the 2011 - 2020 season for the 2016 - 2020 research period and obtained as many as 80 samples and grouped into two categories, namely financial distress and non-financial distress. The data analysis method is using the model accuracy test by comparing the results of the prediction model calculations with the sample categories and considering the results of the type I and II error levels. The error rate I is generated from the sum of prediction errors which in fact experience financial distress but the prediction results are non-financial distress and vice versa for type II error. The results of this study indicate that the Zmijewski model is the model with the highest level of accuracy for predicting the financial distress of football clubs that have competed in the Uefa Champions League with an accuracy rate of 71% with type I error of 44.83% and error type II of 19. 61%.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR TAHUN 2016 - 2020) Irvan Zainudin; Yunita Niqrisah Dwi Pratiwi; Andria Referli
EKOBIS Vol 11 No 1 (2023)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v11i1.698

Abstract

Tujuan dari penelitian ini tentang pengaruh Good Corporate Governance terhadap manajemen laba (studi kasus pada perusahaan manufaktur sektor industri dasar periode 2016-2020). Dihitung dengan discretionary accruals. Populasinya merupakan Perusahaan manufaktur yang sudah terdaftar pada Bursa Efek Indonesia (BEI). Metode analisis berupa regresi berganda. Menggunakan data perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2016-2020 sebanyak 24 sampel perusahaan. Hasil penelitian ini Variabel komite independen berpengaruh positif secara parsial, signifikan terhadap manajemen laba. Dalam beberapa kasus, komite audit berpengaruh secara positif dan tidak signifikan terhadap manajemen laba dan Kepemilikan manajerial secara parsial berpengaruh secara negatif dan tidak signifikan terhadap manajemen laba. Fhitung 4,969 > Ftabel 2.68 dengan tingkat alfa 5% maka Ho ditolak dan Ha diterima karena nilai sig 0.003 lebih kecil dari alfa 0.05 maka disimpulkan semua variabel secara bersama - sama mempengaruhi variabel dependen. Uji R2 terdapat pengaruh antara semua variabel independen terhadap variabel dependen yaitu 11%.
Co-Authors Anasia Fathiyati Mutoharoh Irvan Zainudin Milka Susana Theorupun Yunita Niqrisah Dwi Pratiwi