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All Journal Journal of Research and Publication Innovation Journal of Management, Economic, and Accounting Jurnal Intelek Insan Cendikia
Diana Riyana Harjayanti
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Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ANALISIS FINANCIAL DISTRESS DENGAN MODEL ALTMAN Z-SCORE, ZMIJEWSKI, DAN SPRINGATE PADA PERUSAHAAN SUB SEKTOR TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2018-2023 Hikmah, Nurul; Diana Riyana Harjayanti
Journal of Research and Publication Innovation Vol 2 No 4 (2024): OCTOBER
Publisher : Journal of Research and Publication Innovation

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Abstract

Financial distress is the initial stage experienced by a company in the process leading to bankruptcy. If a company goes bankrupt, many parties will be adversely affected. Therefore, financial distress analysis is necessary to provide early warning for companies. The purpose of this study is to analyze the financial distress conditions of textile and garment sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2023 using the Original Altman Z-Score, Zmijewski, and Springate models. Additionally, this research aims to identify and analyze the most accurate model for predicting financial distress. The type of research used is quantitative descriptive research. The research population consists of all 25 textile and garment sub-sector companies listed on the IDX. The sample was selected using purposive sampling technique, resulting in six companies for the period 2018-2023. The data analysis models used are the Original Altman Z-Score, Zmijewski, and Springate models. This research was conducted by collecting secondary data from the Indonesia Stock Exchange website (www.idx.co.id) and the respective company websites. The results show that there are textile and garment sub-sector companies experiencing financial distress according to each model used. The Zmijewski model proves to be the most accurate in predicting financial distress, with the highest accuracy rate of 50%.  
PENGARUH PERPUTARAN MODAL KERJA, PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP RETURN ON ASSET PADA PT. AGUNG PODOMORO LAND Tbk PERIODE 2014-2023 Puteri Azahra; Diana Riyana Harjayanti
Journal of Research and Publication Innovation Vol 3 No 1 (2025): JANUARI
Publisher : Journal of Research and Publication Innovation

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This study was conducted with the aim of testing the Effect of Working Capital Turnover, Receivables Turnover and Inventory Turnover on Return On Assets at PT. Agung Podomoro Land Tbk partially and simultaneously. This study uses a quantitative method by obtaining secondary data to determine the effect between independent variables on dependent variables and formulate hypotheses to be tested. The data population used in this study is the financial report data of PT. Agung Podomoro Land Tbk. While the sample used in this study is the financial position report and profit and loss report with a period of 10 years starting from 2014-2023. The data analysis techniques used in this study consist of Descriptive Test, Classical Assumption Test, Simple Linear Regression Analysis, Multiple Linear Regression Analysis, Hypothesis Test, Correlation Coefficient and Determination Coefficient. Data management in this study used SPSS (Statistical Product and Service SolutionI) version 27. The results of this study state that partially the Effect of Working Capital Turnover does not have a significant effect on Return On Asset with a calculated t value <t table (-1.752 <2.447) and a sig. value> 0.05 (0.130> 0.05). Then partially the Effect of Receivables Turnover has a significant effect on Return On Asset with a calculated t value> t table (6.907> 2.447) and a sig. value <0.05 (0.000 <0.05). Furthermore, partially Inventory Turnover has a significant effect on Return On Asset with a calculated t value> t table (4.782> 2.447) and a sig. value <0.05 (0.003> 0.05). Simultaneously, Working Capital Turnover, Accounts Receivable Turnover and Inventory Turnover have a significant influence on Return On Asset with Fcount>Ftable (22.460>4.76) and sig. <0.05 (0.001<0.05). The Determination Coefficient value shows that Working Capital Turnover, Accounts Receivable Turnover and Inventory Turnover explain the Return On Asset variable by 91.8% of Return On Asset, while the remaining 8.2% is influenced by other variables not examined in this study.
The Effect Of Capital Structure, Profitability, And Liquidity On Company Value In Coal Subsector Mining Companies Listed On The Indonesia Stock Exchange 2019-2023 Period Irwan, Valenius; Diana Riyana Harjayanti
Journal of Management, Economic, and Accounting Vol. 4 No. 2 (2025): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v4i2.936

Abstract

This study aims to determine the effect of capital structure, profitability, and liquidity on firm value. The object of this research is coal sub-sector mining companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The research uses a quantitative approach with a descriptive-associative method. The sampling technique applied is purposive sampling, resulting in seven selected companies as the research sample. The secondary data collected were analyzed using panel data regression with the assistance of EViews 13 software. The results show that, partially, capital structure as measured by Debt to Equity Ratio (DER) and profitability as measured by Return on Assets (ROA) have a positive and significant effect on firm value. Conversely, liquidity as measured by CR does not have a significant effect on firm value (PBV). Simultaneously, the three independent variables have a significant effect on firm value as measured by PBV. The adjusted R-squared value of 0.3940 indicates that 39.40% of the variation in firm value can be explained by capital structure, profitability, and liquidity, while the remaining 60.60% is explained by other factors outside the model. These findings indicate that capital structure and profitability play an important role in explaining changes in firm value in the coal sub-sector examined in this study.
Pengaruh Current Ratio, Net Profit Margin Dan Debt To Equity Ratio Terhadap Return On Asset Pada Perusahaan Astra Internasional Tbk Periode 2014-2023 Putri Mardiyanti; Diana Riyana Harjayanti
Jurnal Intelek Insan Cendikia Vol. 2 No. 6 (2025): JUNI 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Tujuan dari penelitian ini adalah untuk mengetahui Pengaruh Current Ratio, Net Profit Margin Dan Debt To Equity Ratio Terhadap Return On Asset Pada Perusahaan Astra Internasional Tbk Periode 2014-2023. Penelitian ini menggunakan metode penelitian kuantitatif yaitu menggunakan data sekunder yaitu data laporan keuangan perusahaan. Metode analisa yang dipakai meliputi: Uji Deskriptif, Uji Asumsi Klasik (Normalitas, Multikolinieritas, Heteroskesdastisitas dan Autokorelasi), Uji Regresi Linear Berganda, Uji Koefisien Korelasi, Uji t (parsial) dan Uji F (simultan). Hasil penelitian menunjukkan bahwa Current Ratio (X1) secara parsial tidak berpengaruh signifikan terhadap Return on Assets (Y) pada PT Astra Internasional Tbk. Tahun 2014-2023. Hal ini didasari dari hasil uji t dengan nilai signifikansi sebesar 0,3677 > 0,05, thitung 0.976 < ttabel 2,447. Net Profit Margin (X2) terhadap Return On Assets (Y) secara parsial berpengaruh signifikan terhadap Return On Assets (Y) pada PT Astra Internasional Tbk. Tahun 2014-2023. Hal ini didasari dengan hasil uji t dengan nilai signifikansi sebesar 0,008 < 0,05 dan nilai perhitungan thitung 3,936 > ttabel 2,447. Debt to Equity Ratio (X3) secara parsial tidak berpengaruh signifikan terhadap Return on Assets (Y) pada PT Astra Internasional Tbk. Tahun 2014-2023. Hal ini didasari oleh hasil uji t dengan nilai signifikansi adalah 0,115 > 0,05 dan hasil perhitungan thitung 1,842 < ttabel 2,447. Variabel Current ratio, Net Profit Margin dan Debt to Equity Ratio secara simultan berpengaruh dan signifikan terhadap variabel Return on Assets pada PT Astra Internasional Tbk. Tahun 2014-2023, dengan tingkat signifikansi 0,015 > 0,05, dan perhitungan Fhitung > Ftabel (5,996 > 4,757).
Co-Authors Irwan, Valenius Nurul Hikmah Puteri Azahra Putri Mardiyanti