Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal Owner : Riset dan Jurnal Akuntansi JAF- Journal of Accounting and Finance
Debbie Christine
Unknown Affiliation
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Pengaruh Penjualan dan Beban Pokok Penjualan Terhadap Laba Bersih: (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Dasar & Kimia yang Terdaftar di Bursa Efek Indonesia Periode 2018-2021) Suci Tri Wahyuni; Debbie Christine
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1309

Abstract

Manufacturing Industry is one of the factors supporting the economic growth, including the sector of basic and chemical industries. Every company will try to make profits, sales and cost of sales are including the factors can influence profit-making. The purpose of this research is to investigate the influence of sales and cost of sales in partial and simultaneous manner to net profits in manufacturing companies at the sector of basic and chemical industries registered in Indonesia Stock Exchange during the period of 2018-2021. The variables tested in this research are sales and cost of sales is the independent variable while the dependent variable is net profits. The method used in this research is the associative method. The number of populations in this research is 75 manufacturing companies at the sector of basic and chemical industries registered in Indonesia Stock Exchange during the period of 2018-2021. The method of sampling selection used is purposive sampling so that 26 samples are taken to be analyzed. The data analysis is conducted by using panel data regression. The program used for data processing is EViews 12. The results of this research indicate that partially sales and cost of sales influence on the net profits, and simultaneously sales and cost of sales have significant influence on the net profit by 62,1488%.
The Effect Of Liquidity, Solvency, And Profitability On Financial Distress: An Empirical Study On Transportation Sector Companies In The Beige Pasaribu, Sophia Harnita; Debbie Christine
JAF (Journal of Accounting and Finance) Vol. 9 No. 1 (2025): JAF - Journal of Accounting and Finance
Publisher : FEB-Telkom University Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v9i1.8965

Abstract

This study aims to analyze the influence of liquidity, solvency, and profitability on financial distress in transportation sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. Utilizing logistic regression method with a sample of 45 companies, the study finds that liquidity and profitability have a significant negative effect, while solvency has a significant positive effect on the probability of financial distress. The analysis shows that increases in current ratio and return on assets reduce the risk of financial distress, while an increase in debt to equity ratio elevates this risk. Company size is also found to have a significant negative effect on financial distress. These findings have important implications for financial risk management in the transportation sector, emphasizing the importance of maintaining a balance between liquidity, capital structure, and profitability to enhance companies' financial resilience. This research contributes to a more comprehensive understanding of factors affecting the financial health of transportation companies in Indonesia and provides valuable insights for managerial decision-making and sector policy.
Co-Authors Pasaribu, Sophia Harnita Suci Tri Wahyuni