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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Akuntansi dan Pajak JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) SULTANIST: Jurnal Manajemen dan Keuangan FINANCIAL : JURNAL AKUNTANSI Jurnal Informasi dan Teknologi Enrichment : Journal of Management Reswara: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Nasional (JPN) Indonesia International Journal Of Science, Technology & Management (IJSTM) International Journal of Business, Law, and Education International Journal of Educational Research and Social Sciences (IJERSC) Indonesian Community Journal Strategic: Journal of Management Sciences Jurnal Ekonomi dan Bisnis Jurnal Masyarakat Indonesia Journal of Governance Risk Management Compliance and Sustainability Indonesian Journal Economic Review (IJER) Jurnal Pengabdian Nasional (JPN) Indonesia E-JURNAL AKUNTANSI
Juan Anastasia Putri
Sekolah Tinggi Ilmu Ekonomi Sultan Agung
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The Effect of Financial Report Readability, Accounting Policy Consistency, Performance Reporting Pressure, And Information Asymmetry on the Earnings Quality of Public Companies Mohammad Rizky Yahya; Juan Anastasia Putri; Muhammad Rispan Affandi; Ngurah Pandji Mertua Agung Durya; Merissa Fermica Iskandar Iskandar
Indonesian Journal Economic Review (IJER) Vol. 6 No. 2 (2026): June
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v6i2.768

Abstract

This study examines the effect of financial report readability, accounting policy consistency, performance reporting pressure, and information asymmetry on the earnings quality of public companies. Earnings quality is a crucial indicator for investors and stakeholders because it reflects the extent to which reported earnings represent a firm’s true economic performance. Readable financial reports enhance transparency and reduce misunderstanding among users of financial statements. Accounting policy consistency ensures comparability and reliability of financial information across periods. Performance reporting pressure may encourage managerial opportunistic behavior, potentially reducing earnings quality. Meanwhile, information asymmetry arises when managers possess superior information compared to external stakeholders, which may increase earnings management practices. This study employs a quantitative research approach using secondary data obtained from publicly listed companies. The sample consists of 100 firm-year observations selected through purposive sampling. Data analysis was conducted using the Statistical Package for the Social Sciences (SPSS). The analytical techniques include descriptive statistics, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and hypothesis testing. The results indicate that financial report readability and accounting policy consistency have a positive and significant effect on earnings quality. Conversely, performance reporting pressure and information asymmetry have a negative and significant effect on earnings quality. Simultaneously, all independent variables significantly influence earnings quality. These findings suggest that improving transparency and consistency in financial reporting while reducing excessive performance pressure and information asymmetry can enhance the quality of corporate earnings. This study contributes to financial accounting literature and provides practical implications for regulators, managers, and investors. 
Analysis of Financial Distress in Measuring Bankruptcy Before and After The Covid-19 Pandemic Supitriyani Supitriyani; Yansen Siahaan; Astuti Astuti; Juan Anastasia Putri; Elly Susanti
Journal of Governance Risk Management Compliance and Sustainability Vol. 1 No. 2 (2021): October Volume
Publisher : Center for Risk Management & Sustainability and RSF Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (298.809 KB) | DOI: 10.31098/jgrcs.v1i2.719

Abstract

The increasing spread of the Covid-19 virus at this time has forced several company sectors to experience setbacks in their operations. This epidemic has had a major impact, especially on the Transportation Sub-Sector Companies because they have to make some adjustments to government regulations such as implementing health protocols and physical restrictions on travel to break the chain of virus spread. The regulation has an impact on the company's revenue decline and the potency to suffer losses that can result in bankruptcy. This study aims to determine the bankruptcy prediction of the Transportation Sub-Sector Companies listed on the IDX before and after the covid-19 pandemic and to find out the most accurate method. The sampling technique used was non-probability sampling with the purposive sampling technique. The method used is descriptive with a quantitative approach. The results of the hypothesis test show that there are differences in predictions between the Altman and Springate models in predicting bankruptcy before and after the covid-19 pandemic. The Altman model is the most accurate prediction with an accuracy rate of 85.75%, while the Springate model has an accuracy rate of 73%. The study focused on companies listed on the IDX and used two bankruptcy measurement models, so researchers are next expected to use the entire company and other existing bankruptcy prediction, models. In addition, some factors beyond the control of researchers, such as economic conditions that cannot be measured. The renewal of previous research is to use two methods of prediction of bankruptcy, different objects, and research time (before and after the covid-19 pandemic).
Implementasi Roadshow Galeri Investasi dalam Meningkatkan Literasi Keuangan Siswa SMA Swasta Diponegoro Kisaran Sherly Sherly; Elly Susanti; Erbin Chandra; Kevin Indajang; Juan Anastasia Putri
Reswara: Jurnal Pengabdian Kepada Masyarakat Vol 7, No 1 (2026)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/rjpkm.v7i1.7822

Abstract

Kegiatan pengabdian kepada masyarakat ini dilaksanakan di SMA Swasta Diponegoro Kisaran, Kabupaten Asahan, sebagai respons terhadap rendahnya literasi keuangan, terbatasnya pemahaman siswa mengenai investasi, serta tingginya kerentanan Generasi Z terhadap praktik investasi ilegal yang marak melalui media sosial. Kegiatan ini bertujuan untuk meningkatkan pemahaman pasar modal bagi siswa kelas XI dan XII melalui program Roadshow Galeri Investasi yang diselenggarakan oleh Kelompok Studi Pasar Modal (KSPM) STIE Sultan Agung bekerja sama dengan Bursa Efek Indonesia. Metode pelaksanaan kegiatan dilakukan melalui pendekatan edukatif dan partisipatif, yang meliputi beberapa tahapan, yaitu: (1) penyampaian materi mengenai literasi keuangan, pasar modal, dan pengenalan instrumen investasi; (2) diskusi interaktif dan sesi tanya jawab untuk menggali pemahaman serta persepsi siswa terhadap investasi; dan (3) simulasi perdagangan saham (trading simulation) sebagai bentuk pembelajaran praktis. Untuk mengukur efektivitas kegiatan, digunakan instrumen pretest dan posttest secara sederhana sebagai alat evaluasi pemahaman peserta sebelum dan sesudah kegiatan berlangsung. Hasil pelaksanaan kegiatan menunjukkan adanya peningkatan pemahaman siswa terhadap konsep investasi dan instrumen pasar modal. Tingkat partisipasi dan antusiasme peserta mencapai 93%, yang tercermin dari keterlibatan aktif siswa dalam diskusi, simulasi trading, serta sesi tanya jawab. Temuan ini menunjukkan bahwa edukasi pasar modal yang dilakukan secara langsung dan aplikatif efektif dalam meningkatkan literasi keuangan siswa sejak dini, sehingga diharapkan mampu membentuk perilaku calon investor yang lebih rasional serta mendukung penguatan inklusi keuangan di kalangan generasi muda
Capital Structure and Profitability: The Moderating Roles of Liquidity and Firm Size in Pharmaceutical Companies Listed on the Indonesia Stock Exchange During 2020–2024 Nurjanna Nurjanna; Juan Anastasia Putri; Ady Inrawan
JUEB : Jurnal Ekonomi dan Bisnis Vol. 5 No. 2 (2026): JUEB: Jurnal Ekonomi dan Bisnis
Publisher : Yayasan Jompa Research and Development

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57218/jueb.v5i2.2964

Abstract

This study investigates the effect of capital structure on profitability and examines whether liquidity and firm size moderate the relationship in pharmaceutical companies listed on the Indonesia Stock Exchange during 2020–2024. Using a quantitative research design, the study analyzes balanced panel data from 10 pharmaceutical firms, resulting in 50 firm-year observations. Capital structure is measured by the Debt-to-Equity Ratio (DER), profitability by Return on Assets (ROA), liquidity by the Current Ratio (CR), and firm size by the natural logarithm of total assets (SIZE). The data were analyzed using the Fixed Effect Model (FEM) and Moderated Regression Analysis (MRA). The findings reveal that capital structure does not significantly affect profitability (p = 0.0849). In addition, liquidity does not moderate the relationship between capital structure and profitability (p = 0.5616). However, firm size significantly moderates the relationship (p = 0.0248), with a negative interaction coefficient, indicating that the influence of capital structure on profitability becomes weaker as firm size increases. These results suggest that debt financing is not the primary driver of profitability in pharmaceutical firms, particularly in the post-pandemic business environment. This study extends the capital structure literature by highlighting firm size as a significant contingency factor that shapes the effectiveness of leverage in improving profitability. The findings provide valuable insights for managers in formulating financing policies and for investors in evaluating the financial performance of pharmaceutical companies.
Co-Authors Acai Sudirman Ady Inrawan AMELIA SETYAWATI, AMELIA Arshandy, Eliza Astuti Astuti Atmojo, Kunto Candra, Vivi Christine Dewi Nainggolan Christine Loist Darwin Lie Debi Eka Putri Efendi, Efendi Eliza Arshandy Elly Susanti Elly Susanti ELLY SUSANTI Elly Susanti Erbin Chandra Fitria Halim Hendrawan, Henky Hery Silitonga hery silitonga Jubi, Jubi Kevin Indajang Khairul Azwar Lenny Dermawan Sembiring Loist Abdi Putra Lusianna N. Pangaribuan Marto Silalahi Mella Mulia Lestari Merissa Fermica Iskandar Iskandar Mita Dwi Yanti Mohammad Rizky Yahya Muhammad Rispan Affandi Nainggolan, Christine Dewi Nelly Ervina Ngurah Pandji Mertua Agung Durya Nurjanna Nurjanna Pardede, Demak Aldi Robert Tua Siregar Ruth Tridianti Sianipar Ruth Tridianty Sianipar Sherly Sianipar, Ruth Tridianti Sianipar, Ruth Tridiyanti Silitonga, Hery Pandapotan sisca Supitriyani Supitriyani Supitriyani, Supitriyani Yansen Siahaan