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All Journal Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Journal of Accounting Inaba
Sjarif, Devyanthi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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EFFECT OF CURRENT RATIO, DEBT TO EQUITY RATIO AND SALES GROWTH ON FINANCIAL DISTRESS WITH RETURN ON ASSETS AS INTERVENING VARIABLE: Study on Mining Sector Companies Listed on the Indonesia Stock Exchange 2013-2020 Period Astuti, Sri; Sjarif, Devyanthi
Journal of Accounting Inaba Vol. 1 No. 1 (2022): Volume 1 Number 1, June 2022
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v1i1.7

Abstract

The purpose of this study was to determine the effect of Current Ratio, Debt to Equity Ratio, and Sales Growth on Financial Distress with Return on Assets as an Intervening Variable. This study uses quantitative methods with descriptive and verification approaches. Testing the data in this study using the classical assumption test, as well as testing the hypothesis using path analysis, correlation coefficient tests, and coefficients of determination tests. Data processing using IBM SPSS 26.0 program. Based on the results of this study indicate that (1) Current Ratio has an effect on Financial Distress. (2) Debt to Equity Ratio has no effect on Financial Distress. (3) Sales Growth has no effect on Financial Distress. (4) Current Ratio has an effect on Return on Assets. (5) Debt to Equity Ratio has no effect on Return on Assets. (6) Sales Growth has no effect on Return on Assets. (7) Return on Assets has an effect on Financial Distress. (8) Current Ratio, Debt to Equity Ratio and Sales Growth have a simultaneous effect on Financial Distress. (9) Current Ratio, Debt to Equity Ratio and Sales Growth have a simultaneous effect on Return on Assets. (10) Current Ratio, Debt to Equity Ratio and Sales Growth have a simultaneous effect on Financial Distress with Return on Assets as an intervening variable.
Pengaruh Current Ratio (CR), Debt to Equity Ratio (DER), dan Return on Assets (ROA) terhadap Harga Saham: (Studi pada Perusahaan Manufaktur Subsektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2018 – 2023) Rahmayani, Tania; Sjarif, Devyanthi
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 5 No. 3 (2024): Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jismab.v5i3.1939

Abstract

This study aims to examine the effect of the Current Ratio (CR), Debt to Equity Ratio (DER), and Return on Assets (ROA) on stock prices of consumer goods sub-sector manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2023. The approach used is quantitative with verification and descriptive methodology. Secondary data is taken from financial reports on the Indonesia Stock Exchange and related company websites. The purposive sampling technique produced a sample of 10 companies out of 36 companies. Data was collected through documentation and literature review, then analyzed using descriptive and verification analysis. The results of the t-test show that CR has a significant effect on stock prices. DER significantly affects stock prices, and ROA has no significant impact on stock prices. The F test confirms the significant regression model. These findings indicate that stock prices are more influenced by the company's capital structure (DER) and liquidity (CR) than asset utilization efficiency (ROA). These results provide valuable insights for investors and company managers about the financial factors that must be considered in stock pricing decisions
Pengaruh Modal Krja, Persediaan dan Penjualan Terhadap Laba Bersih (Pada Perusahaan Semen yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2016-2024) Dapit, Dapit; Sjarif, Devyanthi; Sajekti, Tjipto
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 6 No. 2 (2025): Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jismab.v6i2.2749

Abstract

This study aims to examine the influence of working capital, inventory, and sales on net profit in cement companies listed on the Indonesia Stock Exchange (IDX) during the 2016–2024 period. Employing a quantitative approach with associative descriptive analysis, this research uses secondary data sourced from financial reports. The classical assumption tests—normality, multicollinearity, heteroscedasticity, and autocorrelation—were conducted before performing multiple linear regression analysis. The results reveal that working capital and sales have a significant and positive effect on net profit, while inventory does not show a statistically significant influence. Simultaneously, all independent variables collectively have a significant impact on net profit. These findings emphasize the importance of efficient working capital management and sales performance in enhancing profitability. This study contributes to managerial decision-making by providing empirical evidence on financial factors that drive earnings performance in the cement industry
Pengaruh Solvabilitas (Debt to Equity Ratio), Profitabilitas (Return on Asset), Ukuran Perusahaan Terhadap Audit Delay Kiki Muhammad Romli; Sjarif, Devyanthi
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 02 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : Desember-Febuari
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i02.1167

Abstract

This study aims to examine whether there is an influence of return on asset, debt to equity ratio, and company size on Audit Delay. The research population is Properties and Real Estate and Infrastructures companies listed on the Indonesia Stock Exchange from 2016 to 2023. The number of samples in this study were 26 company that fit the criteria. The sampling technique uses purposive sampling method. The research method used is quantitative with secondary data sources. The methode of data analysis uses multiple linear regression analysis with SPSS version 27. Partial research results show that return on assets and company size have an effect on Audit Delay, while debt to equity ratio has no effect on Audit Delay. The results of the study simultaneously show that all variables affect Audit Delay.
The Influence of Perceptions of MSME Entrepreneurs, Accounting Understanding and Socialization of SAK EMKM on the Application of SAK EMKM Hidayat, Taufik; Sjarif, Devyanthi; Kusumawardani, Astrin; Pratama, Muhamad Rizki
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 6 (2024): Dinasti International Journal of Economics, Finance & Accounting (January-Febru
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v4i6.2276

Abstract

This research combines various previous research instruments with the aim of obtaining the best results in knowing the extent of the influence of the perceptions of MSME entrepreneurs, accounting understanding and socialization of sak emkm on the application of sak emkm in the bojongsoang area In this research, quantitative techniques with descriptive and verification approaches are used to investigate the relationship between three independent variables and one dependent variable. The data for the study were separated into two categories: primary data from respondent questionnaires and secondary data from books, papers, and other relevant literature. Slovin's formula is used in determining the minimum sample size of a limited population, as well as avoiding sampling errors that may occur. In this instance, the sample was chosen using a purposive sampling strategy in conjunction with a non-probability sampling technique. 141 MSME entrepreneurs in Bojongloa Kidul sub-district were selected from a total population of 1,641 MSME entrepreneurs utilizing a purposive sampling strategy and non-probability sampling method. These entrepreneurs have met the criteria of implementing SAK EMKM which is considered to represent the entire population The results show that the way MSME entrepreneurs perceive SAK EMKM, their accounting knowledge, and their familiarity with SAK EMKM through socialization greatly affect their ability to implement it well. Therefore, efforts to improve the application of SAK EMKM should concentrate on improving MSME entrepreneurs' understanding and awareness of the accounting principles and specific requirements of SAK EMKM
Co-Authors Astrin Kusumawardani Dapit, Dapit Kiki Muhammad Romli Pratama, Muhamad Rizki Rahmayani, Tania Sri Astuti Taufik Hidayat Tjipto Sajekti