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All Journal JURNAL AKUNTANSI Jurnal Scientia JURNAL KOMUNIKASI DAN BISNIS
Wiwin Prastio
Institut Bisnis Dan Informatika Kwik Kian Gie
Arts Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Library & Information Science Mathematics Social Sciences

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DETECTING FINANCIAL DISTRESS THROUGH LIQUIDITY, LEVERAGE, AND SALES GROWTH Yosef Dema; Wiwin Prastio
Jurnal Scientia Vol. 12 No. 01 (2023): Education, Sosial science and Planning technique
Publisher : Sean Institute

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Abstract

The main reason for a company's financial problems is that it is unable to operate its business to meet its obligations, including short-term liabilities. Examining actual data on the impact of liquidity, leverage, and sales growth on financial hardship is the main goal of this study. Data from companies in the real estate and property sectors that were listed on the Indonesia Stock Exchange between 2016 and 2020 were used in this study. The research sample consisted of 46 businesses with 230 observational data collected over a five-year period. employing multiple linear regression analysis along with the purposive sampling strategy to sample. processing data with SPSS 28.0 for Windows and Microsoft Office Excel. According to the study's findings, financial distress is significantly worsened by sales growth and has a significantly beneficial impact on leverage and liquidity.
The influence of professional skepticism, time budget pressure, and materiality on audit quality (empirical study of public accounting firms in DKI Jakarta for the 2023 period) Cynthia Belinda; Leonard Pangaribuan; Wiwin Prastio
Jurnal Scientia Vol. 13 No. 01 (2024): Education, Sosial science and Planning technique, 2024
Publisher : Sean Institute

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Audit quality is the result of an auditor's audit, which determines whether an audit is good or not. An audit conducted by an auditor can be considered of good quality if it meets the auditing standards. This study aims to provide empirical evidence of the effect of Professional Skepticism, Time Budget Pressure, and Materiality on Audit Quality. The research subjects were auditors working in public accounting firms in the DKI Jakarta region. Data collection was done by distributing questionnaires to 105 respondents. The sampling technique used was non-probability sampling with purposive sampling technique. The IBM SPSS Statistics 25 program was used to perform data analysis techniques, including classical assumption tests, coefficient of determination tests, F-tests, and t-tests. After testing, the research results showed that the statistical t-test for Professional Skepticism had a significance value of 0.000 (<0.05), Time Budget Pressure had a significance value of 0.399 (>0.05), and Materiality had a significance value of 0.000 (<0.05). Based on these results, it was proven that Professional Skepticism and Materiality have a positive and significant effect on audit quality. As for the Time Budget Pressure variable, it was not found to have a negative effect on audit quality.
PENGARUH ROA, ROE, DAN EPS TERHADAP HARGA SAHAM PERUSAHAAN PERBANKAN YANG TERDAFTAR PADA BEI PERIODE 2018-2022 Nugroho, Johannes; Pangaribuan, Leonard; Prastio, Wiwin
Jurnal Akuntansi Vol 13 No 2 (2024): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v13i2.1167

Abstract

Return On Asset (ROA), Return On Equity (ROE), and Earning Per Share (EPS) are profitability ratios used to determine the company's ability to generate profits in the current year and its prospects in the future. The purpose of this study was to determine the effect of Return on Asset (ROA), Return on Equity (ROE), and Earning Per Share (EPS) on the stock price of banking companies listed on the Indonesia Stock Exchange. The object of this research is banking companies listed on the Indonesia Stock Exchange for the period 2018-2022. Sampling was carried out using non-probability sampling technique with purposive sampling method. The total sample used was 33 companies and the observation unit was 165 data. The data analysis technique used is the regression coefficient similarity test, descriptive statistical analysis, classical assumption test, determination coefficient test, F test, and t test using the IBM SPSS Statistics 29 program. The results of this research show that return on assets and return on equity do not have a significant effect on the share prices of banking companies listed on the BEI for the 2018-2022 period, while earnings per share have a significant positive effect on the share prices of banking companies listed on the BEI for the 2018-2022 period.
STRENGTHENING COMMUNITY ENGAGEMENT THROUGH NEIGHBORHOOD ASSOCIATION HEADS’ COMMUNICATION Dema, Yosef; Prastio, Wiwin; Billy, Yohanes Langgar
Jurnal Komunikasi dan Bisnis Vol. 11 No. 1 (2023): May
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/jkb.v11i1.993

Abstract

This study aims to promote community engagement through government communication from RT heads. Some RT leaders seek to enhance community engagement, while others fail to carry out their duties. To provide critical-descriptive analysis, data was collected using qualitative methods such as observation, interviews, and documentation procedures. As a result, the government's communication strategy of combining face-to-face contact, exemplary communication by RT heads, and dialogic communication that positions RT inhabitants as RT partners was successful in boosting residents' support for PMI and Bazis fundraising targets. It was determined that the RT heads' communication and leadership were significant factors in developing community support and engagement.
Co-Authors Billy, Yohanes Langgar Cynthia Belinda Leonard Pangaribuan Nugroho, Johannes Yosef Dema