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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Sains Manajemen:Jurnal Manajemen UNSERA
Santi Oktaviani
Universitas Serang Raya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Profitabilitas dan Leverage Terhadap Kualitas Laba Dian Maulita; Santi Oktaviani; Nafiudin Nafiudin
Sains Manajemen: Jurnal Manajemen Unsera Vol. 8 No. 2 (2022): Sains Manajemen: Jurnal Manajemen UNSERA
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/sm.v8i2.5848

Abstract

This study aims to examine the effect of profitability as measured by the Return On Assets (ROA) proxy and Leverage as measured by the Debt to Equity Ratio (DER) proxy on earnings quality. This study uses a quantitative method with an associative research design that is causal in nature. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange. 2017-2019. The total population in this study were 193 companies. The sampling method in this study used the company purposive sampling method which complied with the company being a sample of 94 with 3 years of observation. Data collection techniques using literature and documentation. The data analysis technique uses multiple linear regression using SPSS software. The results of this study indicate that profitability has an effect on earnings quality while leverage has no effect on earnings quality. The results of this study can be used as a reference in the field of finance. The limitations of this study only examine two variables that affect earnings quality. It is hoped that in subsequent research, add or use other independent variables that can affect earnings quality, such as liquidity, profit growth, dividend policy, accounting conservatism and so on.
Indikator Keuangan dan Kepemilikan Keluarga: Kunci Prediksi Financial Distress Perusahaan Nikke Yusnita Mahardini; Kodriyah; Santi Oktaviani; Atika Indriyani Putri
JRAK: Journal of Accounting Research and Computerized Accounting Vol 16 No 1 (2025): 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.v16i1.10158

Abstract

This study examines the influence of activity ratios, leverage, valuation, and family ownership on financial distress among manufacturing firms in Indonesia. This research highlights the importance of early detection of financial distress to prevent bankruptcy, which can have widespread effects on stakeholders. The study employs a quantitative method using secondary data from 107 companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022. The analysis is conducted using a discriminant model. The findings indicate that the ratios of Sales to Total Assets (STA), Market Value of Equity to Book Value of Total Liabilities (MVEBVTL), market capitalization, and family ownership can be used to predict corporate financial distress. The discriminant model applied has an accuracy rate of 82.4%. This study provides a significant contribution to identifying both financial and non-financial factors that affect the condition of financial distress, especially in family-owned businesses. Keywords: Activity Ratio; Leverage; Valuation; Family Ownership; and Financial Distress.
Co-Authors Atika Indriyani Putri Dian Maulita Kodriyah Nafiudin Nafiudin Nikke Yusnita Mahardini