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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Manajemen Riset Inovasi Jurnal Akuntan Publik
Clara Valencia
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Perbandingan Rasio Keuangan dan Risiko Kebangkrutan Sebelum dan Sesudah Pandemi Pada Healthcare Firms di Bursa Efek Indonesia Clara Valencia; Yuliyani ,; Lu'lu'ul Jannah
JRAK: Journal of Accounting Research and Computerized Accounting Vol 13 No 2 (2022): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v13i2.4557

Abstract

The country of Indonesia experienced the Covid-19 pandemic in 2020. This condition has an impact on many sectors, one of which is the health sector. This study examines the Healthcare companies on the Indonesia Stock Exchange. This study aims to determine the comparison of financial ratios and bankruptcy risk experienced by Healthcare companies before and after the pandemic. The sample companies are 21 Healthcare companies on the IDX. The variables used are the liquidity ratio proxied by the Current Ratio (CR); leverage ratio proxied by Debt to Assets Ratio (DR); activity ratio proxied by Fixed Assets Turnover Ratio (FATO); profitability ratio proxied by Gross Profit Margin (GPM) and bankruptcy risk as proxied by Altman Z-Score. Paired Sample T-test is an analytical technique used to see the condition of the data with a norm distribution and the Wilcoxon Sign Rank Test for data that is not normally distributed. The results of this study explain that all the variables studied have no differences before and after the pandemic. Of the 21 samples of Healthcare companies on the IDX between 2019-2020, there were two companies in the red zone (bankruptcy) and one company in the vulnerable (grey zone). So it can be concluded that on average, Healthcare companies on the IDX have not experienced a decline or have difficulty maintaining their companies
Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Audit Delay Pada Saat Pandemi dan Era New Normal (Studi Empiris Pada Perusahaan Healthcare Yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022) Clara Valencia; Kurnia Indah Sumunar
Jurnal Akuntan Publik Vol. 1 No. 3 (2023): September : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i3.948

Abstract

This study examines Heatlhcare companies listed on the Indonesia Stock Exchange. This study aims to determine the effect of Profitability, Leverage, and Company Size on Audit delay experienced by healthcare companies during the pandemic and the new normal era. The sample companies are 19 healthcare companies on the IDX. The dependent variable used is audit delay and the independent variables used include: Profitability, Leverage, and Firm Size. The analysis of this study uses multiple linear regression with SPSS 25 (Statistical Package for Social Science). The results of this study indicate that: (a) Profitability has an effect on audit delay; (b) Leverage has no effect on audit delay; (c) Company size has no effect on audit delay; (d) Simultaneously the independent variables affect the dependent variable.
Pengaruh Resesi Ekonomi Global Terhadap Penjualan, Arus Kas, Dan Saham Pada Perusahaan Properti Di Indonesia Anita Anita; Erni Hernawati; Clara Valencia
Jurnal Manajemen Riset Inovasi Vol. 1 No. 3 (2023): Juli : Jurnal Manajemen Riset Inovasi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/mri.v1i3.1450

Abstract

The purpose of this study is to determine the effect of the economic recession resulting from an increase in interest rates on sales, cash flows, and stock prices of property companies listed on the Indonesia Stock Exchange. This study examines the impact of the economic recession on sales, cash flow, and stock prices before the issue of the economic recession in the Q3 2022 period and after the recession issue appears in the Q4 2022 period. The measurement of cash flow and sales takes data from financial reports, while stock prices use the closing price of shares. This study uses a sample of property companies that have published their financial reports on the Indonesia Stock Exchange. The analysis of this study uses multiple linear regressions with the help of (Statistical Package for Social Science) SPSS 25. The results of this study indicate that (a) sales of property companies in Indonesia affect the issue of economic recession. (b) operating cash flows of property companies in Indonesia affect the issue of global economic recession (c) stock prices of property companies in Indonesia have no effect on the global economic recession.
Co-Authors Anita Anita Erni Hernawati Kurnia Indah Sumunar Lu'lu'ul Jannah Yuliyani ,