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All Journal JURNAL LENTERA BISNIS Jurnal Ekonomi, Bisnis, dan Humaniora
Zenzibar
Universitas Tangerang Raya
Humanities Economics, Econometrics & Finance Social Sciences

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PENGARUH PENGAPLIKASIAN SAK-ETAP DAN KOMPETENSI PEGAWAI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN (STUDI KASUS PADA PT XYZ) Dede Puspa Pujia; Hurian Kamela; Zenzibar; Virza Hadrianti; Aziz Septiatin; Adibah Yahya
JURNAL EKONOMI, BISNIS DAN HUMANIORA Vol 1 No 2 (2022): Produktivitas Ekonomi
Publisher : Universitas Tangerang Raya

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Abstract

In this study the author tried to look at 2 variable that affect the quality of financial statements. The first variable is the application of SAK-ETAP and the second variable is the competence of accounting employees The object of this study is the accounting employees of PT XYZ who are also a sample. Multiple linear regression is used to analyze research results and the processing of research data with SPSS 22. Partially, the results of this study are the application of SAK-ETAP had no effect on the quality of financial statements, while the competence of accounting employees had an effect on the quality of financial statements.
PENGARUH LIKUIDITAS, LEVERAGE DAN OPERATING CAPACITY TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN JASA SEKTOR PROPERTI AND REAL ESTATE DI BEI Muhammad Yusuf; Dadah Muliansyah; Zenzibar
JURNAL LENTERA BISNIS Vol. 14 No. 2 (2025): JURNAL LENTERA BISNIS, MEI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i2.1487

Abstract

This research aims to study three things: the effect of liquidity on financial distress in companies listed on the Indonesia Stock Exchange in the property and real estate sector; the effect of leverage on financial distress in companies listed on the Indonesia Stock Exchange in the property and real estate sector; and the effect of operational capability on financial distress in companies listed on the Indonesia Stock Exchange in the property and real estate sector.The results show a positive and significant relationship between financial problems, which contradicts the general theory.This may indicate how companies behave when facing a crisis or specific industry or time characteristics.Leverage: This is related to financial issues.Although the direction of the relationship needs to be clarified, its importance is clear.Theoretically, it is likely to have either a positive or negative impact.There are no results showing that someone's financial suffering is significant.
Co-Authors Aziz Septiatin Dadah Muliansyah Dede Puspa Pujia Hurian Kamela Muhammad Yusuf Virza Hadrianti Yahya, Adibah