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All Journal International Journal of Evaluation and Research in Education (IJERE) Jurnal Keuangan dan Perbankan Kinerja JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Jurnal Dinamika Pengabdian (JDP) AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Dinamisia: Jurnal Pengabdian Kepada Masyarakat ACCRUALS (Accounting Research Journal of Sutaatmadja) Competitive Jurnal Akuntansi dan Keuangan Jemasi Jurnal Ekonomi Manajemen dan Akuntansi SULUH: Jurnal Abdimas Aksara: Jurnal Ilmu Pendidikan Nonformal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Indonesian Journal of Accounting and Governance Jurnal Akuntansi
Debbianita
Maranatha Christian University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Journal : Jurnal Akuntansi

 1 
Pengaruh Profitabilitas, Solvabilitas, dan Aktivitas Persediaan terhadap Audit Delay pada Perusahaan Retail yang terdaftar di Bursa Efek Indonesia Periode 2014-2015 Debbianita -; Vinny Stephanie Hidayat; Ivana -
Jurnal Akuntansi Vol. 9 No. 2 (2017)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v9i2.484

Abstract

AbstractThe aim of this research is to determine the effect of profitability, solvability, and inventory activity toward the Audit Delay on retail companies that are listed in Indonesia Stock Exchange. The population of this research is whole of the retail companies that are listed in the Indonesia Stock Exchange in 2014-2015. The method used in this research is explanatory research, and the sampling method used was judgement sampling method. Research hypothesis testing using T test, F test, and multiple regression analysis using SPSS version 20.0. The results show that profitability, solvability, and inventory activity have no effect on audit delay on retail companies that are listed in Indonesia Stock Exchange.Keywords: Audit Delay,  Inventory Activity, Profitability, and Solvability 
Kualitas Audit dan Manajemen Laba pada Perusahaan Manufaktur di Indonesia Maria Natalia; Meyliana -; Debbianita -
Jurnal Akuntansi Vol. 9 No. 2 (2017)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v9i2.485

Abstract

AbstractThe purpose for this research is to test the influence of audit quality to earnings management on manufacturing companies in Indonesia. In this research, the measurement of audit quality divided in five proxies: auditor size, auditor specialization industry, auditor opinion, auditor change, and audit timeliness. The measurement is refers to Habbash and Alghamdi (2016) research. This research used secondary data from manufacturing companies’s annual report listed on Indonesia Stock Exchange in 2015. Data analysis method used in this research is multiple linear regression test. The sample used in this research is 73 manufacturing companies. The results showed that the auditor size, auditor specialization industry, auditor opinion, auditor change, and audit timeliness have no effect on earnings management.Keywords: Audit Quality, Auditor Size, Auditor Opinion,  Earnings Management, and Industry Specialization   
Analisis Financial Distress pada Perusahaan Sub Industri Penerbangan dan Kereta Api yang Terdaftar di Bursa Efek Indonesia Sebelum dan Sesudah Pandemi Covid-19 Elvina Gunawan; Debbianita Debbianita
Jurnal Akuntansi Vol. 14 No. 1 (2022): Vol 14 No 1 (2022)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v14i1.4426

Abstract

The Covid-19 pandemic has impacted all fields, including the airline and railway industries. One of the impacts is the decrease in passengers causes the company's income to decline. This condition can make the companies face financial difficulties, which can end in bankruptcy. This research aims to analyze the financial distress in the sub-industry companies before and after the Covid-19 pandemic, especially in the airline and railway industries listed on the Indonesian stock exchange using the Altman Z-Score and Springate methods. The type of research used is descriptive quantitative with purposive sampling technique in taking the samples. Data are collected by applying the documentation technique with secondary data in quarterly financial reports from 2018 to 2021. The research sample amounted to four companies. The research shows that the Altman Z-Score and Springate methods used in the analysis of financial distress before and after the Covid-19 pandemic in four companies present the same results in which the companies entered a dangerous zone because of the decline in the income. Future research is recommended to use other methods to analyze financial distress and expand the research population or other companies. Keywords: The Covid-19 Pandemic, Financial Distress, Altman Z-score, and Springate  
Co-Authors -, Hanny Batistuta, Feren Farah Focket Clairine Angelica Riona Saputra Daniel Togu Halomoan Desi Adhariani Destiana, Raden Shafira Dewi, Sherin Ivana Eddy, Endah Purnama Sari Elvina Gunawan Elysabeth I Marpaung Enny Prayogo Erwan Erwan Erwan Erwan Erwan, Erwan Feren Farah Focket Batistuta Hanny Hanny Hoetama, Marcella I Nyoman Agus Wijaya I Nyoman Agus Wijaya Ita Salsalina Lingga Ivana - Joni Joni Joni Joni Kuang, Tan M Lauw Tjun Tjun Leliana Lidya Agustina Maria Maria Maria Natalia Maria Natalia Meily Margaretha Meyliana - Nunik Lestari Dewi Nunik Lestari Dewi Prayogo, Enny Purwoko, Agus Raden Shafira Destiana Santy Setiawan Santy Setiawan Santy Setiawan Se Tin Sherin Ivana Dewi Soddin Mangunsong Soddin Mangunsong Sri Zaniarti Sylvia Veronica Siregar Tan Kwang En Verani Carolina Vinny Stephanie Hidayat Wijaya, I Nyoman Agus Yuliana Gunawan Yunita Christy Yunita Christy Yunita Christy