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All Journal Jurnal Akuntansi dan Keuangan Proceeding National Conference Business, Management, and Accounting (NCBMA) Jurnal Ekonomi, Bisnis, dan Humaniora
Thomson Sitompul
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Humanities Economics, Econometrics & Finance Social Sciences

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Indeks Pembangunan Manusia dan Total Aset Terhadap Kondisi Ekonomi Masyarakat Hurian Kamela; Thomson Sitompul; Erni Yulianti; Devi Mulyanti; Hendri Kartika Andri
JURNAL EKONOMI, BISNIS DAN HUMANIORA Vol 2 No 1 (2022)
Publisher : Universitas Tangerang Raya

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Abstract

There is still limited research on the development of local government conditions, namely economic development in the province. The measurement of the economic condition of the community uses the Human Development Index (HDI) score from the Central Statistics Agency (BPS). The purpose of this study is to provide empirical evidence regarding the relationship between HDI, total assets and the economic condition of the community. The study was based on a sample of 69 cities and regencies in 3 provinces, namely Aceh, North Sumatra and West Sumatra. The reason this sample is studied is to provide a comparison of economic conditions that occurred in 2016. The research method uses regression. The dependent variable is Economic Condition. The independent variables are the Human Development Index (HDI) and total assets. The results of the study are (1) HDI does not affect the economic condition of the community, (2) Total assets have an effect on the economic condition of the community. These results provide an explanation that the Human Development Index (HDI) is not all related to the economic welfare of a region, when the HDI is high it means that the economic capacity is not necessarily considered to be improving, while the number of assets owned by the City/Regency affects the economic condition of the community. The research contribution is to provide empirical evidence that the economic condition of a region does not depend on the progress of the region, but in accordance with the welfare conditions of each region.
The Effect of Profitability Towards Financial Distress Thomson Sitompul; Joventy Lim; Jessica Jolie Wong
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 2 (2025): April 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i2.4287

Abstract

This study investigates the effect of profitability on financial distress in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2023, using a unique dataset from that period. From a population of 226 companies, 46 were selected through purposive sampling, resulting in 322 observation units. The analysis was conducted using multiple linear regression in SPSS. This research involves one dependent variable, one main independent variable, and four control variables. Financial distress, the dependent variable, is measured using the Altman Z-Score model. Profitability, the main independent variable, is calculated using return on assets (ROA). The control variables include leverage (measured by debt to asset ratio/DAR), liquidity (current ratio/CR), activity (assets turnover), and firm size (natural logarithm of total assets). The findings indicate that profitability and activity have a significant positive effect on financial distress, while leverage shows a significant negative effect. Liquidity and firm size do not have a significant impact on financial distress.
THE IMPACT OF LIQUIDITY ON FINANCIAL DISTRESS Angela Irena; Thomson Sitompul
Proceeding National Conference Business, Management, and Accounting (NCBMA) 8th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

This research conducted using 7 year-period data to examine the financial performance fluctuation before and after pandemic COVID-19. The purpose is to analyze the Impact of Liquidity towards Financial Distress with Firm Size as the Moderating Variable. The independent variable used in this research is Liquidity measured by Current Ratio. The dependent variable is Financial Distress which is measured by using Altman Z-Score formula. In addition, moderating variable Firm Size is measured by Ln multiply to Total Assets. By having the secondary data from infrastructure sector companies listed on the IDX in 2017-2023 and using purposive sampling method, 43 infrastructure companies are chosen as the samples from total of 65 companies. The data analysis in this research is using descriptive statistics, including minimum, maximum, mean and standard deviation. Then, multiple linear regression with classical assumption tests was used in this research. With that, data is processed through SPSS Statistics 25. The result of this study shows that Liquidity has significant impact towards Financial Distress. However, Firm Size is not able to moderate the relationship between Liquidity and Financial Distress since Liquidity has no significant impact towards Financial Distress through Firm Size as its moderating variable.
THE INFLUENCE OF GROWTH OPPORTUNITY TOWARDS HEDGING DECISIONS WITH EARNINGS QUALITY AS A MODERATOR Melati Putri; Thomson Sitompul
Proceeding National Conference Business, Management, and Accounting (NCBMA) 8th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

This research is conducted to analyze the influence of Growth Opportunity towards Hedging Decisions with Earnings Quality as the moderating variable in financial sector companies listed in the Indonesia Stock Exchange from 2019 to 2023, as the trend in hedging activities in Indonesia showed a contrasting belief to the Prospect Theory, in which the Indonesian companies hedged more when they might not be doing well in general during times of crisis. The independent variable used in this study is Growth Opportunity alongside 4 control variables. The dependent variable is Hedging Decisions and the moderator variable is Earnings Quality. The research used secondary data from financial sector companies listed in the IDX from 2019 to 2023 and the data source are S&P Capital IQ and Pro. By using the purposive sampling, 90 companies were eligible. The method Logistic Regression analysis is used and processed through SPSS version 25. The outcomes of the research indicate that both Growth Opportunity and Earnings-Quality-moderated Growth Opportunity have insignificant effect towards Hedging Decisions, implying that neither Growth Opportunity nor Earnings-Quality-moderated Growth Opportunity is a consideration for the accounting and management team of the Indonesian financial companies in deciding to carry out hedging activities during 2019-2023.
Co-Authors Angela Irena Devi Mulyanti Hendri Kartika Andri Hurian Kamela Jessica Jolie Wong Joventy Lim Melati Putri Yulianti, Erni