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All Journal Jurnal Computech & Bisnis (e-Journal) Acman: Accounting and Management Journal
Robbi Saepul Rahman
Sekolah Tinggi Ilmu Ekonomi Pasundan, Bandung.
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Library & Information Science

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Pengaruh Debt to Equity Ratio Dan Return On Assets Ratio Terhadap Audit Delay: Studi Kasus Pada Perusahaan Sektor Barang Konsumen Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2021 Delviana Maiherawati; Robbi Saepul Rahman; Indah Damayanti; Adam Ramdani
Acman: Accounting and Management Journal Vol. 2 No. 2 (2022): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/aj.v2i2.51

Abstract

Researchers conducted research intending to know the effect of the Debt to Equity Ratio and Return on Asset Ratio on Audit Delay in consumer goods sector companies listed on the Indonesia Stock Exchange in 2016-2021. Moreover, this research analyzes the factor that has the most dominant influence between the Debt to Equity Ratio and Return Asset Ratio to Audit Delay in consumer goods sector companies listed on the Indonesia Stock Exchange in 2016-2021. The objects of research are as many as nine companies as gross as consumers listed on the Indonesia Stock Exchange. Based on research using multiple linear analyses shows that if the Debt to Equity Ratio and Return on Assets ratio increase, audit delay will increase. Every decrease in the Debt to Equity Ratio of 1% will increase audit delay. Likewise, every decrease in the Return on Assets Ratio of 1% will increase audit delay. To increase Debt to Equity, the company should pay attention to matters relating to the Debt to Equity Ratio, such as debt and equity in the company concerned. To minimize audit delay, the auditor should pay more attention to matters related to Return on Assets such as profits and assets in the company concerned. To minimize audit delay, the auditor should pay more attention to related matters that can affect the results of the company's financial ratios, especially the Debt to Equity Ratio and the Return on Assets ratio.
The Effect of Liquidity and Profitability on The Level of Financial Distress Using the Altman Z-Score Model : Study Of Companies in The Automotive Sector and Components Listed on The Indonesia Stock Exchange for the 2015-2020 Period Nina Karlina; Robbi Saepul Rahman
Jurnal Computech & Bisnis (e-Journal) Vol. 17 No. 1 (2023): Jurnal Computech & Bisnis (e-Journal)
Publisher : LPPM STMIK Mardira Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56447/jcb.v17i1.24

Abstract

This research aimed to examine the impact of the current ratio and return on assets on the degree of financial distress in the automotive and component manufacturing sectors of the Indonesia Stock Exchange during the period of 2015–2020, utilizing the Altman Z-score model. Furthermore, the objective of this investigation is to examine the primary determinant between the current ratio and return on assets about the degree of financial distress, utilizing the Altman z-score model, within the automotive and component sub-sector manufacturing firms that are publicly traded in the Indonesia Stock Exchange from 2015 to 2020. The present study employs a descriptive-verification research methodology. The present study employs secondary data from information sourced from https://idx.bei.co.id/. Conduct data collection methodologies utilizing documentation techniques. The present study has selected a population of 13 manufacturing companies in the automotive and component sub-sectors listed on the Indonesia Stock Exchange from 2015 to 2020. Non-Probability Sampling was utilized to determine the sample size of ten companies that meet the established criteria. The data underwent analysis through the utilization of multiple linear regression as well as hypothesis testing via the t-test and F-test. The findings of the present investigation suggest that the current ratio and the return on assets exhibit a noteworthy and favorable impact on the degree of financial distress, as measured by the Altman z-score, at a rate of 73.4%.
Co-Authors Adam Ramdani Delviana Maiherawati Indah Damayanti Nina Karlina