Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM)
Vitratin, -
Unknown Affiliation
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Pengaruh Literasi Keuangan Dan Sikap Keuangan Terhadap Prilaku Manajemen Keuangan Pelaku UMKM Keripik Pisang Di Kota Bandar Lampung Harahap, Aderina K; Pangestu, Ida Ayu; Milyati, Rina; Vitratin, -; Yuliana, -
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 13, No 2 (2024): Akuntansi Keuangan dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v13i2.16396

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh Diversitas Kebangsaan, Intellectual Capital terhadap Nilai Perusahaan di moderasi Profitabilitas pada perusahaan yang terdaftar di LQ 45 di bursa efek indonesia periode 2014-2016 .Variabel independen dalam penelitian ini  Dewan direksi asing, Dewan Komisaris Asing, CEO atau CFO Asing, Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (STVA),variabel dependen dalam penelitian ini Nilai Perusahaan, Teknik analisis data yang digunakan dalam penelitian ini adalah analisis Regresi Berganda. Hasil penelitian ini menunjukan Dewan Komisaris Asing berpengaruh positif terhadap Nilai Perusahaan, Dewan Direksi Asing berpengaruh positif terhadap Nilai Perusahaan, CEO & CFO Asing berpengaruh positif terhadap Nilai Perusahaan, VACA berpengaruh positif terhadap Nilai Perusahaan, VAHU berpengaruh positif terhadap Nilai Perusahaan, STVA berpengaruh positif terhadap Nilai Perusahaan, Dewan Komisaris Asing, Dewan Direksi Asing, CEO & CFO Asing, VACA, VAHU, STVA secara simultan berpengaruh positif terhadap Terhadap Nilai Perusahaan
Pengaruh Manajemen Laba, Strategi Bisnis, Dan Kepemilikan Manajerial Terhadap Financial Distress Sawitri, Ria; Harahap, Aderina; Vitratin, -; Yuliana, -; Eliyana, Rahmi
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 14, No 1 (2025): Akuntansi Keuangan dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v14i1.21961

Abstract

Financial distress refers to a condition in which a company experiences financial difficulties that, if not addressed promptly, can lead to bankruptcy. This condition allows stakeholders to assess the company from various perspectives, including through the analysis of financial statements. This study aimed to empirically examine the influence of earnings management, business strategy, and managerial ownership on financial distress. The research employed a quantitative method with an associative approach. Secondary data were collected from the official website of the Indonesia Stock Exchange (IDX). The sample consisted of 14 manufacturing companies in the technology subsector listed on the Indonesia Stock Exchange during 2019-2023. The study used panel data regression analysis, supported by EViews 12 software. The results proved that earnings management had a significant positive influence on financial distress. In contrast, business strategy and managerial ownership had no significant influence on financial distress.
Co-Authors - Yuliana Eliyana, Rahmi Harahap, Aderina Harahap, Aderina K Milyati, Rina Pangestu, Ida Ayu Sawitri, Ria