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All Journal Excellent Optimal: Jurnal Ekonomi dan Manajemen
Nur Endah Fajar Hidayah
Universitas Slamet Riyadi
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Determinasi Kualitas Informasi Akuntansi Pada Umkm Di Kabupaten Boyolali, Jawa Tengah Nur Endah Fajar Hidayah; Irkham Azidan Ajinawa; Aris Eddy Sarwono; Dewi Saptantinah Puji Astuti
Journal Of Management, Business And Education Vol 9, No 2 (2022): December
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/exc.v9i2.1358

Abstract

This study aims to determine the effect of financial literacy, financial inclusion, ability to prepare financial reports, and MSME financial performance on the quality of accounting information. The type of research used in this research is quantitative research with a primary data type. Primary data was obtained through the distribution of questionnaires to respondents. The questionnaire was measured using a Likert scale. The population of this study is the owners and actors of MSMEs in the Sawit District of Boyolali Regency totaling 144 MSMEs and the sample is taken using the purposive sampling technique so that there are 113 MSMEs that meet the requirements. The results of the instrument test state that the data is valid and reliable. The goodness of fit test results states that the fit research model and the partial test results state that financial literacy has a significant positive effect on the quality of accounting information but the inclusion of financial and the ability to prepare MSME financial reports to have no effect on the quality of accounting information. The limitation of this research is that it only uses MSME objects in one sub-district in Boyolali so it has not been able to describe the state of MSMEs in all Boyolali districts.
Pengaruh Leverage, Sales Growth dan Firm Size terhadap Kinerja Keuangan pada Perusahaan Sektor Konstruksi yang Terdaftar di BEI Tahun 2020-2024 Nanda Regina Indah Sari; Nur Endah Fajar Hidayah
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 6 No. 3 (2026): September: OPTIMAL: Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v6i3.12761

Abstract

This study examines the effect of leverage, sales growth, and firm size on financial performance among 17 construction companies listed on the Indonesia Stock Exchange (IDX), selected using a purposive sampling technique. This study employs a quantitative approach using secondary data obtained from the companies’ annual financial statements for the observation period. Data analysis was conducted using SPSS Statistics version 27 through several stages, including descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results indicate that leverage has a negative and significant effect on financial performance, suggesting that higher levels of debt relative to company assets or equity are associated with weaker financial performance. Sales growth has a positive and significant effect, indicating that companies experiencing increasing sales tend to demonstrate better financial performance. Meanwhile, firm size has a positive effect on financial performance, although the effect is not statistically significant. These findings highlight the importance of maintaining an optimal capital structure and strengthening sales growth strategies to improve financial performance. The study provides practical implications for construction company managers and investors in evaluating financial policies and business performance within the Indonesian construction sector.
Co-Authors Aris Eddy Sarwono Dewi Saptantinah Puji Astuti Irkham Azidan Ajinawa Nanda Regina Indah Sari