Putri Hardian, Qanita Marsha
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Analysis of the Effect of Company Financial Performance on Financial Distress at Pupuk Indonesia Subsidiaries Putri Hardian, Qanita Marsha; Vendy, Vicky
Global Financial Accounting Journal Vol. 7 No. 2 (2023)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v7i2.7815

Abstract

Purpose - This study uses the subsidiaries of PT. Pupuk Indonesia's Springate Score and Altman Z-Score to investigate the relationship between the financial performance of a business and its financial situation. Additionally, this study looks into whether the outcomes of the calculations for the Altman Z-Score and Springate Score differ significantly. Research Method - The technique of purposeful sampling was used to gather samples from the 2017–2021 annual reports of five PT. Pupuk Indonesia subsidiaries. Findings - The significant distinction comparing the two test results was further investigated in this study using the Mann-Whitney method. Implication - Based on the results of computations utilizing distinct financial ratios, the Altman Z-Score and Springate Score models show that liquidity issues can be forecast. However, there is a substantial discrepancy between the two models.
Analisis Corporate Social Responsibility Terhadap Green Technology Innovation Dengan Pengendalian Internal Sebagai Variabel Intervening Putri Hardian, Qanita Marsha; Suryaningrum, Diah Hari
Gorontalo Accounting Journal Volume 7 Nomor 2 October 2024
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v7i2.3707

Abstract

This research investigates the influence of Corporate Social Responsibility (CSR) on Green Technology Innovation, towards Internal Control as an intervening variable. This studies is quantitative and focuses on companies in the energy, industrial, materials, and infrastructure sectors on the Indonesia Stock Exchange from 2018 to 2022. This study using the statistic descriptive method. The research results show that CSR as an independent variable and Internal Control as an intervening variable influence Green Technology Innovation. This study suggests that companies, shareholders, and governments should consider environmental risks in their decision-making processes.
Analysis of the Effect of Company Financial Performance on Financial Distress at Pupuk Indonesia Subsidiaries Putri Hardian, Qanita Marsha; Vendy, Vicky
Global Financial Accounting Journal Vol. 7 No. 2 (2023)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v7i2.7815

Abstract

Purpose - This study uses the subsidiaries of PT. Pupuk Indonesia's Springate Score and Altman Z-Score to investigate the relationship between the financial performance of a business and its financial situation. Additionally, this study looks into whether the outcomes of the calculations for the Altman Z-Score and Springate Score differ significantly. Research Method - The technique of purposeful sampling was used to gather samples from the 2017–2021 annual reports of five PT. Pupuk Indonesia subsidiaries. Findings - The significant distinction comparing the two test results was further investigated in this study using the Mann-Whitney method. Implication - Based on the results of computations utilizing distinct financial ratios, the Altman Z-Score and Springate Score models show that liquidity issues can be forecast. However, there is a substantial discrepancy between the two models.