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EARNINGS AND CASH FLOW IN PREDICTING FINANCIAL DISTRESS Queensly Malumbeke; Frisky Jeremy Kasingku
Klabat Accounting Review Vol 3 No 1 (2022): Klabat Accounting Review
Publisher : UNKLAB Business School

This study aimed to test the effect of earnings and cash flow to predict the probability of financial distress. This study examines seven years of financial report investigate the prediction ability of earnings and cash flows to financial distress in a longer period. This study uses manufacturing companies listed in Indonesian Stock Exchange as the sample. Earnings before taxes and operating cash flow ratio data on the 2012-2017 is used to predict financial distress. This research used causal descriptive method and data were analyzed with logistic regression models with SPSS. The results of this study show that earnings have a significant influence in predicting financial distress that occurred in manufacturing sector companies. However, cash flow was not able to predict the financial distress. Keywords: Earnings, cash flow, financial distress Penelitian ini bertujuan untuk menguji pengaruh laba dan arus kas untuk memprediksi probabilitas terjadinya financial distress. Penelitian ini mengkaji laporan keuangan tujuh tahun dengan menyelidiki kemampuan prediksi laba dan arus kas terhadap financial distress dalam periode yang lebih lama. Penelitian ini menggunakan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia sebagai sampel. Data laba sebelum pajak dan rasio arus kas operasi tahun 2012-2017 digunakan untuk memprediksi financial distress. Penelitian ini menggunakan metode deskriptif kausal dan data dianalisis dengan model regresi logistik dengan bantuan SPSS. Hasil penelitian ini menunjukkan bahwa laba memiliki pengaruh yang signifikan dalam memprediksi financial distress yang terjadi pada perusahaan sektor manufaktur. Namun, arus kas tidak mampu memprediksi kesulitan keuangan. Kata kunci: Laba, arus kas, financial distress

LIKUIDITAS, SOLVABILITAS, DAN PROFITABILITAS PERUSAHAAN KONSTRUKSI Cristy Hulda Nauli Sihaloho; Asih Christi Pratiwi Tamauka; Frisky Jeremy Kasingku
Klabat Accounting Review Vol 2 No 1 (2021): Klabat Accounting Review
Publisher : UNKLAB Business School

Penelitian ini bertujuan untuk menguji pengaruh likuiditas dan solvabilitas terhadap profitabilitas perusahaan konstruksi pada tahun 2016-2018. Data yang digunakan dalam penelitian ini berupa data sekunder. Pengambilan sampel ditentukan berdasarkan metode purposive sampling. Metode penelitian yang digunakan adalah kuantitatif. Lebih lanjut lagi, untuk menjawab masalah penelitian, regresi sederhana dan regresi berganda digunakan. Hasil penelitian menunjukkan bahwa likuditas dan solvabilitas secara simultan berpengaruh signifikan terhadap profitabilitas yang diukur menggunakan Return on Equity.Akan tetapi, secara parsial, masing-masing variabel tidak memiliki pengaruh terhadap profitabilitas. Implikasinya, perusahaan perlu untuk meningkatkan kinerja likuiditas dan profitabilitas agar dapat meningkatkan profitabilitas perusahaan sehingga dapat memaksimalkan kesejahteraan pemilik perusahaan. Kata kunci: Likuiditas, solvabilitas, profitabilitas

How Individual Characteristics Affect Ethical Decision Making Kasingku, Frisky Jeremy
Wahana Riset Akuntansi Vol 11, No 2 (2023)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v11i2.124778

Purpose – The purpose of this research is to empirically examine the impact of individual characteristics toward ethical decision making.Design/methodology/approach – Causal descriptive method is used in this study with primary data sources. Individual characteristics are measured by using idealism, relativism, Machiavellianism, locus of control, deontology, consequential, and risk orientation. On the other hand, ethical decision making is measured by using the intention to commit white-collar crime. The purposive sampling method was used to select the sample for this study. Furthermore, an online questionnaire was administered to collect the data. The questionnaire was distributed to 166 accounting and management students as samples for this study.Findings – The statistical results showed that there is a significant influence of idealism, relativism, Machiavellianism, and partially significant influence of deontology on actions to commit white collar crime.Originality/value – This study uses another personality test other than big-five personality and linked it to the white-collar crime case.Research limitations/implications – This study may contribute to the management of the company when they design the control system within the company.

Due Process in Financial Accounting Kasingku, Frisky Jeremy
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 1 (March 2023)
Publisher : SAFE-Network

This study intends to descriptively elaborate on the due process of standard-setting in Financial Accounting. A literature review is conducted to explain the due process concept. This study discusses the importance of developing or creating standards in Financial Accounting, the standard-setting in various countries, and the uses of due process in developing the standards. As a result, it was found that the standard-setting process is affected heavily by political factors. Standard setters, Financial Accounting Standard Board, and International Accounting Standard Board cannot avoid political factors in developing or creating the standards. Consequently, due process is used to formulate the standards to facilitate the political factors in setting the accounting standards.

Apakah Pengetahuan Investasi, Manfaat Investasi, dan Motivasi Investasi Berpengaruh Terhadap Minat Investasi Pasar Modal Pada Gen-Z? Eden Bill Kenny Lakatua; Oktavian Gilbert Rewah; Frisky Jeremy Kasingku

Publisher : Universitas Yudharta Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35891/jsb.v11i1.5445

Abstract This study aims to analyze the influence of investment knowledge, investment benefits, and investment motivation on Gen Z's interest in capital market investments. Data were collected from 223 Gen Z students selected using purposive sampling. Data analysis was performed using multiple linear regression to test the hypotheses. The variables examined include: Investment Knowledge: Measured by 7 statements assessing the respondents' understanding of investments, investment Benefits: Measured by 6 statements evaluating the respondents' perceptions of the benefits gained from investments, investment Motivation: Measured by 8 statements evaluating the respondents' drives and reasons for investing. investment Interest: Measured by 9 statements assessing the extent of respondents' interest in investing in the capital market. The analysis results indicate that both investment knowledge and investment motivation have a positive and significant effect on Gen Z's interest in capital market investments, with p-values < 0.05 and regression coefficients of 0.364 and 0.515, respectively. In contrast, investment benefits did not show a significant effect on investment interest, with a p-value of 0.819. These findings suggest that investment knowledge and motivation are key factors in enhancing Gen Z's interest in capital market investments, while investment benefits do not play a significant role. This study has theoretical and practical implications for understanding the factors influencing investment interest and can be used to design more effective investment education strategies for Gen Z. AbstrakPenelitian ini bertujuan untuk menganalisis pengaruh pengetahuan investasi, manfaat investasi, dan motivasi investasi terhadap minat investasi pasar modal pada Gen Z. Data dikumpulkan dari 223 mahasiswa Gen Z yang dipilih menggunakan metode purposive sampling. Analisis data dilakukan dengan metode regresi linear berganda untuk menguji hipotesis. Variabel yang diuji meliputi: Pengetahuan Investasi: Diukur dengan 7 pernyataan yang mengkaji sejauh mana pemahaman responden mengenai investasi, Manfaat Investasi: Diukur dengan 6 pernyataan yang menilai persepsi responden mengenai keuntungan yang diperoleh dari investasi, Motivasi Investasi: Diukur dengan 8 pernyataan yang menilai dorongan dan alasan responden untuk berinvestasi, Minat Investasi: Diukur dengan 9 pernyataan yang mengukur seberapa besar minat responden untuk berinvestasi di pasar modal. Hasil analisis menunjukkan bahwa pengetahuan investasi dan motivasi investasi memiliki pengaruh positif dan signifikan terhadap minat investasi Gen Z dengan nilai p < 0,05 dan koefisien regresi masing-masing sebesar 0,364 dan 0,515. Sebaliknya, manfaat investasi tidak menunjukkan pengaruh signifikan terhadap minat investasi, dengan nilai p = 0,819. Temuan ini menunjukkan bahwa pengetahuan dan motivasi investasi adalah faktor kunci dalam meningkatkan minat investasi Gen Z di pasar modal, sementara manfaat investasi tidak berperan signifikan dalam hal ini. Penelitian ini memiliki implikasi teoritis dan praktis dalam memahami faktor-faktor yang mempengaruhi minat investasi, serta dapat digunakan untuk merancang strategi edukasi investasi yang lebih efektif untuk Gen Z.

Do Professional Commitment and Anticipatory Socialization Affect The Intention To Do Whistleblowing? Kasingku, Frisky Jeremy; Tompunu, Claudia; Prayanthi, Ika
International Research Journal of Business Studies Vol. 13 No. 3 (2020): December 2020 - March 2021
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.13.3.241-248

The corruption in Indonesia is one of the biggest problems the government and the business must face. Employee in the entity may provide one of the solutions for this problem. They may do the whistleblowing when they know that there is violation in the entity. Professional commitment and anticipatory socialization are the factors to foster whistleblowing. This study aims to obtain empirical evidence regarding the impact of professional commitment and anticipatory socialization toward whistleblowing intention. 155 eligible accounting students are taken as subjects for this study. The questionnaire is disseminated electronically to the sample. As a result, professional commitment affects whistleblowing intentions of accounting students. Furthermore, male who profess professional commitment will likely do the action of whistleblowing compare to female. On the other hand, there is no statistical evidence found to prove that anticipatory socialization affects the intention to do whistleblowing. Consequently, the system of the company must facilitate the improvement of professional commitment so it may foster the intention of the employees to whistleblow. Therefore, manager should pay attention to degree of the professional commitment of the employees.

Selfism, Empathy, Idealism and Ethical Decision Making in Business and Non-Business Context Kasingku, Frisky Jeremy
Accounting and Finance Studies Vol. 4 No. 4 (2024): Issue: October
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs44.11232024

Research Aims: The purpose of this study is to examine the impact of individual personality on ethical decision-making in the business and non-business context. An individual's personality is measured using narcissism, empathy, and idealism. In addition, this study also examines the influence of idealism as a variable that moderates the relationship between narcissism and ethical decision-making. Design/methodology/approach: Causal studies are conducted to answer research problems. Furthermore, purposive sampling techniques were used to select samples to be used in this study. A total of 192 Accounting and management students were used as sample in this study. Research Findings: . As a result, narcissism, empathy, and idealism influence ethical decision-making in non-business contexts. In addition, the variable of idealism is not able to moderate the influence of narcissism on ethical decision-making. Theoretical Contribution/Originality: The result of this study may benefit the stream of literature related to ethical decision making. The result of this study may also benefit the business practice.

Improving De-Escalation Strategy: Monitoring Control, Bonus Incentive and Escalation of Commitment Kasingku, Frisky Jeremy
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 1 (2020) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i1.10377

Managers continue to perform irrational behavior by escalating the wrong decision hoping that the situation will change. The irrational escalation of commitment brings negative influences on organization performance. Previous studies have found several mitigation strategies. One of the strategies found is called monitoring control in private information situations. However, this strategy has not considered the agency problem that can occur between owners and managers. For this reason, this study seeks to improve the de-escalation monitoring strategy by adding agency theory. The Experimental method with factorial design of 2x2x2 is applied to answer research problem. The first factor is information (public vs private), the second factor is monitoring control (present vs absent) and the third factor is bonus incentive (present vs absent). The participants in this study were 159 undergraduate students who were taking principles of investment course. As a result, there are interaction effects from the variables of monitoring control, information availability, and bonus incentive. The interaction effect distinguishes participants in making decisions. Companies can consider giving monitoring control and bonuses together to differentiate managers’ decisions when assessing projects. Further study may explore more detail on the bonus procedures with more in-depth bonus mechanism.

Apakah Pengetahuan Investasi, Manfaat Investasi, dan Motivasi Investasi Berpengaruh Terhadap Minat Investasi Pasar Modal Pada Gen-Z? Lakatua, Eden Bill Kenny; Rewah, Oktavian Gilbert; Kasingku, Frisky Jeremy
SKeTsa Bisnis (e-jurnal) Vol 11 No 1 (2024): Sketsa Bisnis
Publisher : Universitas Yudharta Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35891/jsb.v11i1.5445

Abstract This study aims to analyze the influence of investment knowledge, investment benefits, and investment motivation on Gen Z's interest in capital market investments. Data were collected from 223 Gen Z students selected using purposive sampling. Data analysis was performed using multiple linear regression to test the hypotheses. The variables examined include: Investment Knowledge: Measured by 7 statements assessing the respondents' understanding of investments, investment Benefits: Measured by 6 statements evaluating the respondents' perceptions of the benefits gained from investments, investment Motivation: Measured by 8 statements evaluating the respondents' drives and reasons for investing. investment Interest: Measured by 9 statements assessing the extent of respondents' interest in investing in the capital market. The analysis results indicate that both investment knowledge and investment motivation have a positive and significant effect on Gen Z's interest in capital market investments, with p-values < 0.05 and regression coefficients of 0.364 and 0.515, respectively. In contrast, investment benefits did not show a significant effect on investment interest, with a p-value of 0.819. These findings suggest that investment knowledge and motivation are key factors in enhancing Gen Z's interest in capital market investments, while investment benefits do not play a significant role. This study has theoretical and practical implications for understanding the factors influencing investment interest and can be used to design more effective investment education strategies for Gen Z. AbstrakPenelitian ini bertujuan untuk menganalisis pengaruh pengetahuan investasi, manfaat investasi, dan motivasi investasi terhadap minat investasi pasar modal pada Gen Z. Data dikumpulkan dari 223 mahasiswa Gen Z yang dipilih menggunakan metode purposive sampling. Analisis data dilakukan dengan metode regresi linear berganda untuk menguji hipotesis. Variabel yang diuji meliputi: Pengetahuan Investasi: Diukur dengan 7 pernyataan yang mengkaji sejauh mana pemahaman responden mengenai investasi, Manfaat Investasi: Diukur dengan 6 pernyataan yang menilai persepsi responden mengenai keuntungan yang diperoleh dari investasi, Motivasi Investasi: Diukur dengan 8 pernyataan yang menilai dorongan dan alasan responden untuk berinvestasi, Minat Investasi: Diukur dengan 9 pernyataan yang mengukur seberapa besar minat responden untuk berinvestasi di pasar modal. Hasil analisis menunjukkan bahwa pengetahuan investasi dan motivasi investasi memiliki pengaruh positif dan signifikan terhadap minat investasi Gen Z dengan nilai p < 0,05 dan koefisien regresi masing-masing sebesar 0,364 dan 0,515. Sebaliknya, manfaat investasi tidak menunjukkan pengaruh signifikan terhadap minat investasi, dengan nilai p = 0,819. Temuan ini menunjukkan bahwa pengetahuan dan motivasi investasi adalah faktor kunci dalam meningkatkan minat investasi Gen Z di pasar modal, sementara manfaat investasi tidak berperan signifikan dalam hal ini. Penelitian ini memiliki implikasi teoritis dan praktis dalam memahami faktor-faktor yang mempengaruhi minat investasi, serta dapat digunakan untuk merancang strategi edukasi investasi yang lebih efektif untuk Gen Z.

Dilema Etika pada Akuntan Sebuah Studi Persepsi Mahasiswa Akuntansi Wijayanti, Dwi Marlina; Kasingku, Frisky Jeremi; Rukmana, Risa
Jurnal Dinamika Akuntansi dan Bisnis Vol 4, No 2 (2017): September 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v4i2.6750

Internal factors play an important role in decision making, especially under conditions of a dilemma. Therefore, we examined the internal factors of individuals consisting of gender, age, and level of education in the deliberations and decision-making when faced with ethical dilemmas. This study used a survey by Aluchna Mikolajczyk (2013) and Eweje Brunon (2010) to collect data. 106 students who were respondents in this study were divided into 87 undergraduate students and 19 postgraduate students. Hypothesis testing used was nonparametric chi-square test to see the differences in the perception of respondents. As a result, women were more often indicate or face the ethical dilemma rather than in men. Age did not affect the attitude when it was faced with moral dilemmas for the development of the higher age of respondents, where it is not necessarily better than the moral development of the respondents with a younger age. There was no different in perception between age and level of education to ethical dilemmas. Practical contribution of this research was taken into consideration by the personnel manager when recruiting human resources and become knowledgeable in instilling ethics education from an early age, so that the moral development of the individual can arrive at the highest stage.

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