Antoni
Universitas Wijaya Putra, Indonesia

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FINANCIAL STRATEGIES TO INCREASE BUSINESS SUSTAINABILITY Adi Mursalin; Naiyun Untung Utama; Antoni
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 1 No. 12 (2025): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

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Abstract

A good business financial strategy is one of the main keys to developing a business to be bigger and more sustainable. A successful business not only depends on quality products or services, but also requires efficient and strategic financial management. When business finances are well managed, companies can allocate funds wisely, avoid excessive debt, increase liquidity, and make sound business decisions. By implementing appropriate financial management strategies, businesses can improve their performance, maintain financial stability, and ensure long-term sustainability. That's why understanding and applying these principles is so important to business success. The method used in this article is a literature review. Literature studies can be obtained from various sources, including journals, books, the internet and libraries. This research discusses the definition of business sustainability, the role of financial strategy in business sustainability, and the success of financial strategy in increasing business sustainability.
PENGARUH UKURAN KAP, PERGANTIAN MANAJEMEN, OPINI GOING CONCERN TERHADAP AUDITOR SWITCHING PADA PERUSAHAAN REAL ESTATE DAN PROPERTY YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019 -2021 Devi Auliya Styaningsih; Antoni
Jurnal Ekonomi dan Bisnis Vol. 1 No. 3 (2023): JEBI: Jurnal Ekonomi dan Bisnis
Publisher : CV. Adiba Aisha Amira

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Auditor switching is the process of changing auditors or accounting firms carried out by a company. Auditor switching can be implemented either mandatory or voluntary. Auditor switching voluntarily which usually creates a sense of suspicion among stakeholders. The purpose of this study is to examine and analyze the effect of KAP size, management turnover, going concern opinion on auditor switching. The population in this study are Real Estate and Property companies listed on the IDX for the period 2019 - 2021. Using a purposive sampling technique with the results of 35 companies. The data used is in the form of secondary data through documentary data collection techniques. Data analysis techniques used descriptive statistics and logistic regression analysis with a sig.<0.05 level. The results of this study indicate that KAP size partially has a significant effect on Auditor Switching, Management Change and Going Concern Opinion partially has no significant effect on Auditor Switching and KAP Size, Management Change, Going Concern Opinion simultaneously has a significant effect on Auditor Switching.
PENGARUH MEKANISME CORPORATE GOVERNANCE, PROFITABILITAS DAN STRUKTUR KEPEMILIKAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019 – 2021 R. Ayu Lailatus S.DN; Antoni
Jurnal Ekonomi dan Bisnis Vol. 1 No. 3 (2023): JEBI: Jurnal Ekonomi dan Bisnis
Publisher : CV. Adiba Aisha Amira

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Abstract

This research is to analyze the influence of corporate governance mechanisms, profitability and ownership structure on earnings management. The aim is to obtain evidence of the influence of independent commissioners, audit committees, profitability and institutional ownership. Quantitative descriptive research, the research population is 65 food and beverage companies on the Indonesia Stock Exchange for the period 2019 to 2021. The author took a sample, namely purposive sampling, with data obtained from 24 companies. Using SPSS 26 statistical data techniques. Based on the data results, corporate governance, profitability and ownership structure do not have a significant effect on earnings management.