Garuda - Garba Rujukan Digital

Pengaruh Kepemilikan Managerial, Leverage, Financial Distress Dan Kepemilikan Publik Terhadap Konservatisme Akuntansi Viola Viola; Patricia Diana
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 8 No 1 (2016): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

The objective of this research is to obtain empirical evidence about the effect of managerial ownership, leverage, financial distress, and public ownership towards accounting conservatism. Accounting conservatism is important to known by management and shareholders because it indicates the financial performance of company. Sample in this research was selected by using purposive sampling method and the secondary data used in this research was analyzed by using multiple regression method. The samples in this research are manufacturing companies registered as basic and chemical industries, miscellaneous sector industry, and the consumer goods sector industry in BEI for the year 2012-2014 consecutively, published their financial reports ended in December 31 and has been audited by independent auditor, used Rupiah currency, and did not do share split. Companies that can be used as a sample were 33 firm. Results of this research was (1) managerial ownership has no significant effect towardss accounting conservatism (2) leverage has significant effect towards accounting conservatism (3) financial distress has significant effect towards accounting conservatism (4) public ownership has no significant effect towards accounting conservatism. Keywords: conservatism, financial distress, leverage, managerial ownership, public ownership.

Pengaruh Implementasi Sistem Informasi Manajemen Daerah Terhadap Kualitas Laporan Keuangan pada Satuan Kerja Pemerintah Daerah Kabupaten Nias Selatan Patricia Diana; Chermian Eforis; Maria Stefani Osesoga
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 10 No 2 (2018): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

The purpose of this study was to examine the impact of the implementation of Sistem Informasi Manajemen Daerah (SIMDA) toward financial report quality of local government in Nias Selatan. The Indonesian government has encouraged each region to implement Sistem Informasi Manajemen Daerah (SIMDA). SIMDA is an e-government system developed by the Deputi Pengawasan Bidang Penyelenggaraan Keuangan Daerah in order to improve internal control in regional reporting, including local government financial reports. The study was conducted using a survey method to provide the questionnaries to Kepala Sub Bagian Keuangan, Kepala Sub Bagian Program, and Bendahara in 63 Satuan Kerja Perangkat Daerah (SKPD) Nias Selatan. The data used in this study was primary data. There were 154 questionnaries distributed for this research, but only 140 questionnaries returned and used in this research. Data processing using SPSS 24 application with simple regression method. The result of this study was implementation of Sistem Informasi Manajemen Daerah (SIMDA) has significant impact toward financial report quality of local government in Nias Selatan. Keywords : financial report quality, local government financial statements, SIMDA

UJI KOMPARASI LIKUIDITAS, PROFITABILITAS DAN SOLVABILITAS SEBELUM DAN SESUDAH AKUISISI (STUDI PADA PERUSAHAAN YANG TERDAFTAR DI BEI PERIODE 2012-2013) Maleakhi Fernandes; Patricia Diana
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 11 No 1 (2019): ULTIMA Accounting
Publisher : Universitas Multimedia Nusantara

This research aims to examine the difference of liquidity, profitability and solvability of company in Indonesia Stock Exchange at timeline 2012-2013 except financial sector before and after acquisition. Liquidity is measured using Current Ratio, profitability is measured using Return on Asset Ratio, Return on Equity Ratio and Net Profit Margin Ratio, and solvability is measured using Debt to Total Asset Ratio and Debt to Total Equity Ratio. This research uses various companies’ data which listed in Indonesia Stock Exchange except financial sector and done acquisition in period 2012-2013. Samples of the research are taken by purposive sampling method. Samples that comply with the research criteria are five companies. Test for normality using Kolmogorov Smirnov method and test for hypothesis use Paired Sample t-test method if data normally distributed and Wilcoxon Signed Rank test if data not normally distributed. Result from test indicated there’s no significant difference for liquidity that measured by Current Ratio, profitability that measured by Return on Asset Ratio, Return on Equity Ratio and Net Profit Margin Ratio, solvability that measured by Debt to Total Asset Ratio and Debt to Total Equity Ratio.

AGRESIVITAS PAJAK BERDASARKAN UKURAN PERUSAHAAN, PENDANAAN ASET DAN KOMPOSISI ASET SERTA PROFITABILITAS (STUDI SEKTOR MANUFAKTUR DI NEGARA BERKEMBANG) Shahnas Regina Fajar; Patricia Diana
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 12 No 2 (2020): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v12i2.1713

The purpose of this research is to investigate the association between firm size using Ln total asset, asset funding using Debt to Total Asset (DAR) and asset composition, and also profitability using Return on Asset (ROA) on tax aggressiveness using Effective Tax Rate (ETR). Sample in this research were manufacturing public company which listed consecutively during period 2016-2018. The others criteria were publishing audited financial statement, using Rupiah as reporting currency, have same reporting period which ended at December 31, positively profit and also have assets value within 1 up to 4 trillion. Data analysis method used multiple regression. The result of this research found that only asset funding (DAR) has significant positive effect towards tax aggressiveness (ETR) while firm size, profitability (ROA) and asset composition (CAIR) has no effect on tax aggressiveness (ETR. Keywords: Capital Intensity, Firm Size, Leverage, Profitability, Tax Aggressiveness.

PENGARUH PROFITABILITAS, KUALITAS AUDIT, INDEPENDENSI AUDITOR, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP MANAJEMEN LABA Ayu Winda Pratiwi; Patricia Diana
Jurnal Bina Akuntansi Vol 5 No 2 (2018): Jurnal Bina Akuntansi Vol.5 No.2 Juli 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

The objective of this research is to obtain empirical evidence about the effect of profitability, audit quality, auditor independency, firm size, and leverage either individually or simultaneously toward earnings management. Dependent variable of this research was earnings management measured by discretionary accruals with modified jones model. Earnings management is an action taken by management to determine current reported earnings based on judgment that may reduce the credibility of the financial statements, so the information presented can mislead decision-makers. Independent variables were profitability, audit quality, auditor independency, firm size, and leverage. The object in this research was manufacturing companies listed in Indonesia Stock Exchange (IDX) for period 2013 until 2015. The samples in this research were 103 companies listed on IDX in 2013 – 2015 were selected by using purposive sampling method. Secondary data used in this research was analyzed by using multiple regression method. The results of this research were: (1) Profitability had significant effects on earnings management, (2) Audit quality had no significant effects on earnings management, (3) Auditor independency had no significant effects on earnings management, (4) Firm size had no significant effects on earnings management, and (5) Leverage had no significant effects on earnings management.

PENGARUH AUDITOR SWITCHING, LIKUIDITAS, LEVERAGE, DISCLOSURE DAN FINANCIAL DISTRESS TERHADAP KEMUNGKINAN PENERIMAAN OPINI AUDIT GOING CONCERN Indri Septiana; Patricia Diana
Jurnal Bina Akuntansi Vol 6 No 1 (2019): Jurnal Bina Akuntansi Vol.6 No.1 Januari 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

The objective of this study was to obtain empirical evidence about the effect of auditor switching, liquidity, leverage, disclosure and financial distress on the probability of going concern audit opinion. The object of this study is the mining companies listed in Indonesia Stock Exchange in 2013 – 2016. Samples of this research were chosen by using purposive sampling and got 8 mining companies that matched the criteria. The criteria used for choosing the samples are listed on BEI as mining company during period 2013-2016, publish the annual report and audited financial statement in Rupiah, and has a net loss for two periods in a row. This research use regression logistic because the dependent variable measured by nominal scale. The result of this research showed that auditor switching, liquidity, leverage, disclosure and financial distress didn’t have effect to the probability of going concern audit opinion.

ESG Disclosure Component and Firm Performance in PROPER-Rated Indonesian Listed Firms: Evidence from ROA and Tobin’s Q Patricia Diana; Rosita Suryaningsih; John CG Lee
Ilomata International Journal of Tax and Accounting Vol. 7 No. 3 (2026): July 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i3.2533

Stakeholder demand for ESG disclosure has increased the need to examine whether sustainability-related information is associated with firm performance, particularly in emerging markets where prior findings remain mixed. Many previous studies treat ESG disclosure as an aggregate measure, leaving limited evidence on how environmental, social, and governance components are separately related to different performance outcomes. This study addresses this gap by examining component-level ESG disclosure among PROPER-rated Indonesian listed companies and comparing its association with accounting-based performance, measured by return on assets (ROA), and market-based performance, measured by Tobin’s Q. This study uses a quantitative approach with multiple linear regression/pooled OLS on data from Indonesian listed companies receiving PROPER ratings during 2021–2023. Using purposive sampling, the final sample consists of 26 companies and 78 firm-year observations. The results show that ESG disclosure components are associated differently with ROA and Tobin’s Q. For ROA, Environmental Score (E Score) and Social Score (S Score) are not statistically significant, while Governance Score (G Score) is positively significant. For Tobin’s Q, E Score, S Score, and G Score are statistically significant but E Score has negatively associated with Tobin’s Q. E Score shows a negative direction in both performance models, which may reflect additional compliance, reporting, monitoring, and environmental investment costs associated with environmental disclosure. In contrast, G Score is positively significant across both ROA and Tobin’s Q, indicating that governance disclosure is consistently associated with stronger firm performance. This study contributes to ESG literature by providing component-level evidence from PROPER-rated Indonesian listed firms and by distinguishing between accounting-based and market-based performance measures.

UNVEILING THE DRIVERS OF CORPORATE BOND RATINGS: EVIDENCE FROM EMERGING AND DEVELOPED MARKETS Diana Teresa; Patricia Diana
Jurnal Akuntansi Vol 20 No 1 (2026): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v20i1.7058

This study was conducted to obtain empirical evidence on the influence of company size proxied by total assets (TA), profitability proxied by return on assets (ROA), bond age proxied by dummy variable, leverage proxied by debt to equity ratio (DER), and liquidity proxied by current ratio (CR) on bond ratings. The object of this study is non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022 and issuing bonds rated by PT Pemeringkat Efek Indonesia (PEFINDO) from 2021 to 2023.The sample selection was done using the purposive sampling method resulting in a total of 18 non-financial companies. The data used in this study were secondary data, namely financial statements and a list of bond ratings issued by PT PEFINDO. The data analysis was conducted using SPSS version 26. The data analysis method used was ordinal logistic regression, a method used in research with dependent variables in ordinal form (ratings). The results of the study indicate that (1) company size proxied by total assets has a positive and significant effect on bond ratings; (2) profitability proxied by ROA has a positive and significant effect on bond ratings; (3) bond age proxied by dummy variable has no significant effect on bond ratings; (4) leverage proxied by DER has a negative and significant effect on bond ratings; (5) liquidity proxied by CR has no significant effect on bond ratings.

Title

Found 8 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 8 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 8 Documents
Search