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All Journal Jurnal Sosial Budaya Proceeding SENDI_U Jurnal Riset Akuntansi Dan Bisnis Airlangga Jurnal Dinamika Ekonomi dan Bisnis Jurnal Analisis Bisnis Ekonomi Jurnal Akuntansi dan Keuangan (JAK) JRABA Jurnal Pariwisata, Bisnis Digital dan Manajemen Jurnal Pengabdian Bukit Pengharapan Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Analisis Bisnis Ekonomi
Ponny Harsanti, Ponny
Universitas Muria Kudus
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Analisis Perbandingan Prediksi Kebangkrutan Dengan Model Altman Z-Score, Model Springate, Model Zmijewski Dan Model Grover Pada Sektor Consumer Non-Cyclicals Ponny Harsanti; Angela Almayda Aditya; Alfiyani Nur Hidayanti
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 4: Mei 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i4.3395

Abstract

This research aims to determine the comparison of the Altman Z-Score, Springate, Zmijewski, and Grover models in predicting company bankruptcy in the non-cyclical consumer sector listed on the Indonesia Stock Exchange for the 2015 - 2021 period. To find out the most accurate model in predicting company bankruptcy in non-cyclical consumer sector listed on the Indonesia Stock Exchange for the 2015 - 2021 period. The sampling technique used purposive sampling so that 23 companies were used as research samples. This research uses non-parametric statistical data analysis, namely the Kruskal Wallis difference test and accuracy tests on bankruptcy prediction models. The test results of this research show that there are differences in predictions between the Altman Z-Score, Springate, Zmijewski, and Grover models in predicting company bankruptcy in the non-cyclical consumer sector listed on the Indonesia Stock Exchange for the 2015 - 2021 period. The Springate model is the most accurate prediction model with the accuracy rate reached 69.56%.
PENGUJIAN SIMULTAN KINERJA LINGKUNGAN , CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE DAN KINERJA KEUANGAN DALAM PERSPEKTIF TEORI LEGITIMASI Harsanti, Ponny; Robiyanto, Febra; Mu'anaqoh, Sokhisfatun
Jurnal Analisis Bisnis Ekonomi Vol 12 No 2 (2014)
Publisher : Universitas Muhammadiyah Magelang

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Abstract

Tujuan penelitian adalah menguji apakah perusahaan dengan kinerja lingkungan yang baik terbukti memiliki kepedulian sosial melalui CSR disclosure mempengaruhi kinerja keuangan. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar (go public) di Bursa Efek Indonesia tahun 2008 – 2012. Perusahaan manufaktur digunakan sebagai populasi karena industri manufaktur paling erat kaitannya dengan dengan produksi langsung sehingga efek limbah pabrik yang dapat mencemari lingkungan masyarakat. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling. Teknik analisis data yang digunakan dalam penelitian ini adalah model analisis regresi linier dan analisis jalur untuk menaksir hubungan kausalitas antar variabel. Hasil penelitian menunjukkan bahwa kinerja lingkungan tidak berpengaruh langsung terhadap kinerja keuangan, tetapi dapat berpengaruh tidak langsung terhadap kinerja keuangan melalui CSR Disclosure. Perusahaan yang lebih banyak mengungkapkan informasi kinerja lingkungannya melalui CSR disclosure memiliki kinerja keuangan yang lebih baik dibandingkan dengan perusahaan yang sedikit mengungkapkan informasi CSR.
DETERMINAN PENGUNGKAPAN ISLAMIC CORPORATE SOCIAL RESPONBILITY BANK UMUM SYARIAH DI INDONESIA Laylatul Putri Nurjannah; Ponny Harsanti; Zamrud Mirah Delima
Jurnal Pariwisata Bisnis Digital dan Manajemen Vol. 4 No. 1 (2025): Jurnal Pariwisata, Bisnis Digital dan Manajemen Periode Mei 2025
Publisher : LPPM Universitas Nusa Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33480/jasdim.v4i1.6744

Abstract

Islamic Corporate Social Responsibility (ICSR) is a form of reporting that refers to the principles of Maqashid Syariah. The purpose of the research is to examine the factors of investment account holders, profitability, company size, and company age as determinants of ICSR in Sharia Commercial Banks registered with the Financial Services Authority (OJK) for the period 2019–2023. The purposive sampling method was used to obtain a sample of 42 companies. Data analysis used the panel data regression method with E-Views 12. The research findings indicate that ICSR is not significantly influenced by investment account holders, profitability, company size, or company age. These results indicate that there are still other internal factors that play a role as determinants of ICSR and emphasise the importance of ICSR reporting in the annual report as a basis for consideration by investors in investing in Islamic banks.
Co-Authors Afifi, Zaenal Alfiyani Nur Hidayanti Angela Almayda Aditya Dennyca Hendriyanto Nugroho Dianing Ratna Wijayani Dianing Ratna Wijayani, Dianing Ratna Febra Robiyanto Isna Mulansari Laylatul Putri Nurjannah Mu'anaqoh, Sokhisfatun Muanaqoh, Sokhisfatun Nurya Fahmi Panca Winahyuningsih Panca Winahyuningsih SATRIYAS ILYAS Ulva Rizky Mulyani Zamrud Mirah Delima