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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 Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Jurnal Dikmas Pajak dan Manajemen Keuangan Global Leadership Organizational Research in Management Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
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
Pengaruh Kompetensi, Independensi, dan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Pada Karyawan Kantor Jasa Akuntansi di Kota Semarang Aniqotunnafiah Aniqotunnafiah; Febriyantoro Aryo Putro; Endang Dwi Wahyuningsih; Dimas Adi Wicaksono; Gede Mardirta Tama
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Vol. 3 No. 1 (2026): Januari : Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/prosemnasieda.v3i1.178

Abstract

This study aims to examine the influence of competence, independence, and information technology on the quality of financial statements among employees of Accounting Service Offices in Semarang City. This research uses a quantitative approach with a survey method targeting employees of Accounting Service Offices in Semarang City. Data were collected through questionnaires and analyzed using multiple linear regression with the aid of SPSS software, obtaining 60 respondents. The results of the study indicate that the three independent variables, namely competence, independence, and information technology, have a positive and significant effect on the quality of financial statements. These findings confirm that improving professional competence, applying strong independence principles, and effectively utilizing information technology are important factors in producing reliable, relevant, and timely financial statements.
Pengaruh Return On Assets (ROA) dan Debt To Equity Ratio (DER) terhadap Financial Distress pada Perusahaan Sektor Food and Beverages yang Terdaftar di BEI Periode 2023–2025 Faidatul Khusna; Aniqotunnafiah Aniqotunnafiah
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 4 No. 5 (2026): September: MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v4i5.2557

Abstract

This study aims to analyze the effect of Return on Assets (ROA) and Debt to Equity Ratio (DER) on financial distress in Food and Beverages sector companies listed on the Indonesia Stock Exchange (IDX) during the 2023–2025 period. This research uses a quantitative method with a causal approach. The population consists of Food and Beverages companies listed on the IDX, with samples selected through purposive sampling based on predetermined criteria. The sample includes 13 companies with 39 observation data after data transformation. The data used are secondary data obtained from annual financial reports published on the official IDX website. Data analysis was conducted using multiple linear regression with IBM SPSS Statistics 26. The results show that ROA has a positive and significant effect on financial distress, while DER has a positive but insignificant effect. Simultaneously, ROA and DER have a significant effect on financial distress. These findings indicate that profitability and capital structure factors play an important role in assessing financial distress conditions in Food and Beverages companies.
Pengaruh Likuiditas, Leverage, dan Ukuran Perusahaan terhadap Profitabilitas pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2022-2024 Vicka Maylanda Patiwi; Aniqotunnafiah Aniqotunnafiah
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 4 No. 5 (2026): September: MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v4i5.2559

Abstract

 An effort towards analyzing impacts from liquid status, debt usage, plus organizational dimension toward total earnings inside production enterprises registered within Indonesia Securities Trading relative between year two thousand twenty two until two thousand twenty four is pursued through this exploration. Applied through numeric computational practices utilizing secondary materials involving annual pecuniary reports taken straight via Indonesia Securities Trading, this investigation acts. Purposive selection procedures chosen thirty organizations, yielding ninety observations regarding two thousand twenty two through two thousand twenty four span. Liquid status gets tested using Short Term Pay Ratio, debt usage through Liabilities Over Capital, organizational dimension through natural math logarithm from overall property, plus total earnings through Yield From Property. Analytical routines using multi-directional predictive math models via specialized processing tools were executed. Findings demonstrate liquid status plus debt usage display non-meaningful negative influence toward total earnings, whereas organizational dimension possesses adverse along with meaningful influence toward total earnings. Simultaneously, liquid status, debt usage, plus organizational dimension create meaningful influence toward total earnings, offering insight regarding enterprise managers when calculating elements impacting profitability better during judgment making.
Co-Authors Anisa Kusumawardani Bambang Widjanarko Dimas Adi Wicaksono Eka Dewi Septiana Elmi Rakhma Aalin Endang Dwi Wwhyuningsih Faidatul Khusna Febriyantoro Aryo Putro Gede Mardirta Tama Heru Yulianto Khoiriyah SN Krisnawati, Hani Lusi Permata Putri Mabrur Ismail Muhamad Indra Yudi Setiawan Nanik Qosidah Praditya Dewi Arumsari Sella Ria Fitriana Vicka Maylanda Patiwi Vira Nur Hidayah Wahyuningsih ED Wahyuningsih, Endang Dwi Y. Sutomo