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All Journal Jurnal Reviu Akuntansi dan Keuangan Akuisisi : Jurnal Akuntansi Jurnal Akuntansi dan Pajak Transekonomika : Akuntansi, Bisnis dan Keuangan East Asian Journal of Multidisciplinary Research (EAJMR) Jurnal Akuntansi Keuangan dan Bisnis Journal of Accounting and Finance Management (JAFM) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Indonesia Sosial Teknologi JIFA (Journal of Islamic Finance and Accounting)
Hardiyanto Wibowo, Hardiyanto
Prodi Akuntansi Universitas Muhammadiyah Purwokerto
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH LEVERAGE, OPERATING CAPACITY DAN LIKUIDITAS TERHADAP FINANCIAL DISTRESS DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI Jundan Mahasin, Muhammad Daffa; Wibowo, Hardiyanto; Setyadi, Edi Joko; Dirgantari, Novi
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 1 (2025): Edisi Januari - April 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i1.5068

Abstract

Financial distress adalah kondisi di mana perusahaan menghadapi kesulitan keuangan sebelum mengalami kebangkrutan. kondisi ini dapat dianalisis melalui laporan keuangan perusahaan dengan menggunakan indikator seperti leverage,operating capacity, dan likuiditas. Penelitian ini bertujuan menganalisis pengaruh leverage, operating capacity, dan likuiditas terhadap financial distress yang dimoderasi oleh profitabilitas pada perusahaan sektor infrastruktur yang terdaftar di Bursa Efek Indonesia (BEI). Periode waktu penelitian yang diambil adalah 3 tahun yaitu 2021 – 2023. Sampel sebanyak 68 data laporan keuangan dipilih menggunakan teknik purposive sampling. Data dianalisis menggunakan Analisis Regresi Berganda dan Moderated Regression Analysis (MRA) dengan software SPSS 26. Hasil penelitian ini menunjukkan jika leverage berpengaruh negatif terhadap financal distress (p < 0,05), sementara operating capacity dan likuiditas berpengaruh positif. Profitabilitas tidak dapat memoderasi hubungan variabel indpenden terhadap financial distress. Hasil ini diharapkan menjadi panduan manajemen dalam mencegah financial distress di perusahaan.
Faktor Determinan Financial Statement Fraud: Pengujian Kualitas Audit sebagai Pemoderasi Tiastuti, Sindi; Wahyuni, Sri; Fitriati, Azmi; Wibowo, Hardiyanto
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 1 (2025): January 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i1.858

Abstract

This study aims to determine the effect of financial target, profitability, audit committee, and institutional ownership on financial statement fraud with audit quality as moderation. This study uses a quantitative approach with secondary data. The population in this study are consumer non-cyclical companies listed on the Indonesia Stock Exchange during 2022-2023. The sample selection used a purposive sampling method and obtained 104 data samples. The analysis technique used in this study is multiple regression analysis with moderated regression analysis (MRA) by SPSS version 26 program. The results showed that financial target has a positive effect on financial statement fraud, profitability has a negative effect on financial statement fraud, audit committee and institutional ownership have no effect on financial statement fraud, audit quality is proven can moderate by strengthening the effect of financial target on financial statement fraud, audit quality is not proven can moderate the effect of profitability, audit committee, and institutional ownershipon financial statement fraud.
The Influence of Accountability and Transparency of Fund Management on Village Government Trust in The Paguyangan Sub-District of Brebes Nur Arum, Putria Wati; Budi Santoso, Selamet Eko; Hariyanto, Eko; Wibowo, Hardiyanto
Jurnal Indonesia Sosial Teknologi Vol. 5 No. 4 (2024): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v5i4.1011

Abstract

Study This aims To analyze the influence of accountability and transparency in village fund management to level the trust public in government villages in the District Paguyangan. Primary data was obtained through a spread questionnaire to 125 respondents from 8 villages in the District Selected community​ using a purposive sampling technique. Amount sample the considered representative For describing population research totalling 12 villages.​ The research method used​ is an approach quantitative with analysis of multiple linear regression. The data analysis process includes instrument testing (validity and reliability), assumption testing classical (normality, heteroscedasticity, multicollinearity), and hypothesis testing using the SPSS application. Research results show that accountability and transparency in village fund management are influential and significant to the enhancement trust public in government villages. The more accountability and transparency in managing village funds, the level of trust public will the more tall.
Co-Authors Akbar Nugroho, Andes Akbar, Faizal Soltan Abdul Bagis, Fatmah Budi Santoso, Selamet Eko Dirgantari, Novi Eko Hariyanto Fitriati, Azmi Hadi Pramono Inayati, Nur Isna Iwan Fakhruddin Joko Setyadi, Edi Jundan Mahasin, Muhammad Daffa Kayana, Nabila Zulfa Maulida Nurul Innayah Nur Arum, Putria Wati Nur Hidayat, Taufik Pangestuti, Ana Fauziah Pradiatmi, Istia Nur Pratama, Bima Cinintya Prihantoro, Sony Anggun Ratna Sari, Wulan Sadewo, Fath Ponco Santoso, Selamet Eko Budi Setyadi, Edi Joko Silvia Rosalina Sri Wahyuni Tiastuti, Sindi Wicaksono, Wildan