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All Journal YUME : Journal of Management Advances in Applied Accounting Research
Kartim Kartim
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Economics, Econometrics & Finance Health Professions Social Sciences

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Bagaimana Rasio Keuangan Mempengaruhi Kecurangan dalam Laporan Keuangan Muh Yamin Noch; Entis Sutisna; Kartim Kartim; Septyana Prasetianingrum; Yaya Sonjaya
YUME : Journal of Management Vol 6, No 3 (2023)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v6i3.5896

Abstract

Penelitian ini bertujuan untuk mengetahui Profitability Ratio, Financial Leverage Ratio, Asset Composition Ratio, Liquidity Ratio, dan Capital Turnover Terhadap Kecurangan Laporan Keuangan. Jenis penelitian yang digunakan merupakan penelitian komparatif, dimana penelitian ini bersifat menjelaskan adanya Pengaruh Rasio Keuangan Terhadap Kecurangan Laporan Keuangan. Dalam penelitian ini jumlah sampel yang dibutuhkan berjumlah 20 sampel Perusahaan Manufaktur Yang terdaftar pada Bursa Efek Indonesia. Metode analisis data menggunakan uji normalitas, uji multikolinearitas, uji autokorelasi, uji heterokedastisitas, analisis regresi berganda, uji hipotesis. Hasil penelitian ini menunjukkan bahwa Profitability Ratio berpengaruh positif dan signifikan terhadap Kecurangan Laporan Keuangan. Financial Leverage Ratio berpengaruh positif dan signifikan terhadap Kecurangan Laporan Keuangan. Asset Composition Ratio tidak berpengaruh positif dan tidak signifikan terhadap Kecurangan Laporan Keuangan. Liquidity Ratio berpengaruh positif dan signifikan terhadap Kecurangan Laporan Keuangan. Capital Turnover tidak berpengaruh positif dan tidak signifikan terhadap Kecurangan Laporan Keuangan. Kata Kunci: profitablity ratio; financial leverage ratio; asset composition ratio; liquidity ratio; capital turnover. 
South Korean Capital Market Reacts to Park Ji Min's Solo Debut Wahyu Farah Fathin Ahsta; Entar Sutisman; Kartim Kartim
Advances in Applied Accounting Research Vol. 2 No. 3 (2024)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v2i3.145

Abstract

Purpose: This study analyzes the South Korean stock market reaction to HYBE stock before and after Park Ji Min's solo debut on March 24, 2023. Research Design and Methodology: The analytical techniques employed are the paired sample t-test for normally distributed data, the Wilcoxon signed-rank test for non-normally distributed data, and the single index model technique for beta risk variables. Findings and Discussion: The results showed significant differences in abnormal returns, stock prices, and beta risk of HYBE shares before and after Park Ji Min's solo debut. Implications: This research makes a unique contribution to the accounting and financial management field by providing insights into international investment and its relation to signaling theory and event study. It can significantly advance our understanding in these areas and pave the way for further research.
Co-Authors Entar Sutisman Entis Sutisna Muhamad Yamin Noch Septyana Prasetianingrum Wahyu Farah Fathin Ahsta