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All Journal Jurnal Mirai Management INNOVATION RESEARCH JOURNAL Journal of Culture Accounting and Auditing
Mu’minatus Sholichah
Universitas Muhammadiyah Gresik
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Languange, Linguistic, Communication & Media Social Sciences

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Effect of Liquidity Ratio, Profitability, and Activity on Bankruptcy in Transportation Companies Listed on the Indonesia Stock Exchange Erfiana Febrianti; Mu’minatus Sholichah
INNOVATION RESEARCH JOURNAL Vol 3 No 1 (2022)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/innovation.v3i1.3678

Abstract

ABSTRAKPenelitian ini bertujuan melakukan pengujian masalah keuangan yaitu pengaruh rasio likuiditas, profitabilitas, dan aktivitas terhadap kebangkrutan. Sampel yang digunakan sebanyak 60 perusahaan yang berfokus pada satu sektor yaitu sektor transportasi periode 2017-2020. Pengujian dilakukan dengan menggunakan regresi linear berganda. Hasil regresi memperlihatkan bahwa rasio likuiditas yang diukur dengan current ratio memiliki pengaruh secara signifikan terhadap kebangkrutan, rasio profitabilitas yang diukur dengan net profit margin tidak memiliki pengaruh secara signifikan terhadap kebangkrutan, dan rasio aktivitas yang diukur dengan total asset trunover memiliki pengaruh secara signifikan terhadap kebangkrutan. Penelitian ini dapat digunakan perusahaan dalam mengindikasi penurunan masalah keuangan sebelum terjadinya kebangkrutan. Keterbatasan dari penelitian ini hanya menggunakan tiga variabel independen seperti current ratio, net profit margin, dan total asset trunover. Selain itu, penelitian ini hanya meneliti pada satu sektor yaitu sektor transportasi.Kata kunci: Rasio Likuiditas, Profitabilitas, Aktivitas, dan Kebangkrutan ABSTRACTThis study aims to examine financial problems, namely the effect of liquidity ratios, profitability, and activity on bankruptcy. The sample used is 60 companies that focus on one sector, namely the transportation sector for the 2017-2020 period. The test was carried out using multiple linear regression. The regression results show that the liquidity ratio as measured by the current ratio has a significant effect on bankruptcy, the profitability ratio as measured by net profit margin does not have a significant effect on bankruptcy, and the activity ratio measured by total asset turnover has a significant effect on bankruptcy. This research can be used by companies to indicate a decrease in financial problems before bankruptcy. The limitation of this study is that it only uses three independent variables such as the current ratio, net profit margin, and total asset turnover. In addition, this study only examines one sector, namely the transportation sector.Keywords: Liquidity Ratio, Profitability, Activity, and Bankruptcy 
Analisis Pengaruh Green Accounting dan Good Corporate Governance Terhadap Kinerja Keuangan Izmi Putri Cantika; Mu’minatus Sholichah
Jurnal Mirai Management Vol 8, No 1 (2023)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v8i1.3846

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Green Accounting dan Good Corporate Governance terhadap kinerja keuangan. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2021. Sampel dalam penelitian ini diperoleh dengan teknik pengambilan sampel purposive sampling dan berdasarkan kriteria yang telah ditentukan maka diperoleh sampel sebanyak 43 perusahaan. Jenis penelitian ini adalah penelitian kuantitatif dengan jenis data sekunder. Metode analisis yang digunakan adalah analisis regresi linier berganda. Hasil analisis penelitian ini membuktikan bahwa dewan direksi berpengaruh positif terhadap kinerja keuangan. Sedangkan green accounting, dewan komisaris, dan komite audit berpengaruh negatif terhadap kinerja keuangan . Kata Kunci: Green Accounting, Dewan Direksi, Dewan Komisaris, Komite Audit, dan Kinerja Keuangan.
Pengaruh Konservatisme Akuntansi, Struktur Modal, Ukuran Perusahaan Terhadap Kualitas Laba Novalinda Yusria Anggraini1; Mu’minatus Sholichah
Jurnal Mirai Management Vol 8, No 1 (2023)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v8i1.3924

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh konservatisme akuntansi, struktur modal, ukuran perusahaan terhadap kualitas laba. Jenis penelitian ini adalah penelitian kuantitatif. Metode pengambilan sampel dalam penelitian ini adalah metode purposive sampling, yaitu pemilihan sampel berdasarkan kriteria-kriteria yang telah ditentukan. Sampel penelitian ini menggunakan perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019-2021 dengan 84 sampel data. Metode analisis yang digunakan adalah analisis regresi linier berganda dengan menggunakan program IBM SPSS statistic 22. Hasil penelitian menunjukkan bahwa variabel konservatisme berpengaruh positif terhadap kualitas laba. Sedangkan, variabel struktur modal dan ukuran perusahaan tidak berpengaruh terhadap kualitas laba. Kata Kunci: Kualitas Laba, Konservatisme Akuntansi, Struktur Modal, Ukuran Perusahaan
Peran Profitabilitas Dalam Memoderasi Pengaruh Rasio Likuiditas, Leverage, Dan Sales Growth Dalam Memprediksi Financial Distress Pada Perusahaan Sub Sektor Property Dan Real Estate Linda Masni Hayati; Mu’minatus Sholichah
Journal of Culture Accounting and Auditing Vol 1 No 1 (2022)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v1i1.4224

Abstract

The purpose of this study is to analyze and describe the ability of profitability in moderating the effect of liquidity, leverage, and sales growth in predicting financial distress. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange for the period 2017-2020, the sample of this study was taken using a purposive sampling method with a research sample of 156 financial statements from 39 companies. This research method uses quantitative methods. Data analysis was processed using Partial Least Squares (PLS) analysis with the help of Smart-Pls 3.0 software. The results of this study indicate that the ratio of liquidity and profitability has a negative and significant effect on financial distress. Meanwhile, leverage and sales growth have no effect on financial distress. Profitability can moderate the relationship between liquidity and financial distress. Meanwhile, profitability cannot moderate the relationship between Leverage and Sales growth on financial distress.
Pengaruh Nilai Sukuk Dan Risiko Sukuk Terhadap Reaksi Pasar Modal Lailatul Lutfiyah; Mu’minatus Sholichah
Journal of Culture Accounting and Auditing Vol 1 No 1 (2022)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v1i1.4233

Abstract

This study aims to analyze the effect of Sharia Bond Issuance Value (sukuk), Shariah Bond Risk (sukuk) on Capital Market Reaction. This study uses a sample of companies that issue sukuk listed on the Indonesia Stock Exchange for the period 2017 – 2020. This research is a quantitative type that uses secondary data types with data collection methods carried out by accessing reports conducted by the Indonesia Stock Exchange Website, Yahoo Finance and Investing.com. The data analysis technique used in this research is multiple linear regression analysis. The test results show that only the sukuk value variable has a positive and significant effect on capital market reactions. Meanwhile, the risk of sukuk is stated to have a negative and insignificant effect on the reaction of the capital market.
Pengaruh Profitabilitas, Likuiditas, dan Ukuran Perusahaan Terhadap Nilai Perusahaan Menggunakan Variabel Moderasi Struktur Modal Pada Perusahaan yang Terdaftar di BEI Mochammad Hafizh Maulana; Mu’minatus Sholichah
Journal of Culture Accounting and Auditing Vol 1 No 2 (2022)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v1i2.4793

Abstract

This study aims to determine the effect of Profitability, Liquidity, and Firm Size on Firm Value Using Moderating Variables of Capital Structure in Companies Listed on the IDX. . This study uses a quantitative method that uses secondary data in the form of a complete company report. The sample in this study obtained 46 samples of companies in the health, technology, transportation, and food and beverage sectors using purposive sampling technique. The data analysis technique used is using multiple linear regression with the help of SPSS 25 software. The results show that profitability (ROE) has no effect on firm value, liquidity (CR) affects firm value, size (SIZE) affects firm value, structure capital (DER) has no effect on the relationship between ROE and PBV, capital structure (DER) has no effect on the relationship between CR and PBV, capital structure (SIZE) has no effect on the relationship between CR and PBV.
Co-Authors Erfiana Febrianti Izmi Putri Cantika Lailatul Lutfiyah Linda Masni Hayati Mochammad Hafizh Maulana Novalinda Yusria Anggraini1