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All Journal Jurnal Ilmu Manajemen dan Akuntansi Terapan EKONOMIKA45 Perigel: Jurnal Penyuluhan Masyarakat Indonesia Jurnal Riset Akuntansi Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Dikmas Pajak dan Manajemen Keuangan Global Leadership Organizational Research in Management
Aniqotunnafiah Aniqotunnafiah
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Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Independensi, Keahlian Dan Pengalaman Audit Terhadap Kemampuan Auditor Mendeteksi Kecurangan Pada Kantor Akuntansi Publik Semarang Hani Krisnawati; Aniqotunnafiah Aniqotunnafiah; Sella Ria Fitriana
Global Leadership Organizational Research in Management Vol. 1 No. 4 (2023): Global Leadership Organizational Research in Management
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/glory.v1i4.971

Abstract

This research aims to determine the influence of independence, audit expertise and experience on the auditor's ability to detect fraud. The population in this research is all auditors who work at the Semarang Public Accounting Firm. There were 85 auditors in the sample in this study. The sample selection method uses a purposive sampling method, while the analysis method used in this research is the multiple linear regression analysis method and is processed using the SPSS version 24 program application. The research results show that independence has no effect on the auditor's ability to detect fraud. However, audit expertise and experience have a positive and significant effect on the auditor's ability to detect fraud.
Analisis Pengaruh Roe, Sales Growth, Dan Tato Terhadap Financial Distress (Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar di BEI Tahun 2017-2019) Endang Dwi Wahyuningsih; Praditya Dewi Arumsari; Aniqotunnafiah Aniqotunnafiah; Eka Dewi Septiana
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 10 No. 1 (2022): Desember : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v10i1.663

Abstract

Tujuan dari penelitian ini : 1). Memperoleh bukti pengaruh ROE (Return On Equity) terhadap Financial Distress, 2). Memperoleh bukti Sales Growth terhadap Financial Distress, 3). Memperoleh bukti TATO (Total Asset Turnover) terhadap Financial Distress. Sampel dalam penelitian ini diperoleh dengan menggunakan metode purposive sampling, pada perusahaan manufaktur sektor barang konsumsi yang terdaftar di BEI, diperoleh sebanyak 120 sampel. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi logistik dengan alat bantu SPSS 19 (Statistical Product and Service Solutions). Hasil penelitian ini yaitu menunjukkan bahwa 1. Return on Equity (ROE) berpengaruh negative signifikan terhadap Financial Distress, 2. Sales Growth berpengaruh negative signifikan terhadap Financial Distress, 3 TATO (Total Asset Turnover) tidak berpengaruh terhadap Financial Distress.
Assessing the Financial Performance of Technology Sector Firms in Indonesia Aniqotunnafiah Aniqotunnafiah; Elmi Rakhma Aalin; Anisa Kusumawardani
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 16 No. 1 (2025): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36694/jimat.v16i1.736

Abstract

This study examines the effect of Liquidity (Quick Ratio), Solvency (Debt to Asset Ratio), and Profitability (Return on Equity) on Financial Performance (Return on Assets) among technology sector companies in Indonesia during the 2021–2023 period. Using multiple linear regression analysis, the results show that Liquidity (QR) has a significant positive effect on financial performance, indicating that higher liquidity enhances a firm’s ability to meet short-term obligations and improve profitability. Solvency (DAR) has a negative and significant effect on financial performance, suggesting that excessive debt usage weakens a firm’s profitability. Meanwhile, Profitability (ROE) shows a positive and significant influence on Return on Assets (ROA), implying that efficient use of equity contributes to better financial outcomes. Simultaneously, Liquidity, Solvency, and Profitability significantly affect financial performance, with the model explaining 71.7% of the variance in ROA. These findings highlight the importance of maintaining optimal liquidity, balanced capital structure, and efficient equity utilization to enhance corporate financial performance
Co-Authors Anisa Kusumawardani Bambang Widjanarko Dimas Adi Wicaksono Eka Dewi Septiana Elmi Rakhma Aalin Endang Dwi Wwhyuningsih Heru Yulianto Khoiriyah SN Krisnawati, Hani Lusi Permata Putri Mabrur Ismail Muhamad Indra Yudi Setiawan Nanik Qosidah Praditya Dewi Arumsari Sella Ria Fitriana Vira Nur Hidayah Wahyuningsih ED Wahyuningsih, Endang Dwi Y. Sutomo