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All Journal Journal of Auditing, Finance, and Forensic Accounting Jurnal STIE Semarang (Edisi Elektronik)
Pranoto, Sarastanto Aulia Heru
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Economics, Econometrics & Finance Education

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ANALYSIS OF FINANCIAL RATIO ON INFLUENCING THE GROWTH OF RESIDUAL OPERATING RESULTS IN SAVINGS AND LOAN COOPERATIVES (KSP) Pranoto, Sarastanto Aulia Heru; Sarbullah, Sarbullah; Prahmawati, Kristi Ary
JURNAL STIE SEMARANG Vol 16 No 2 (2024): Jurnal STIE Semarang
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v16i2.720

Abstract

Abstract. This study aims to analyze and explain the influence of CR (Current Ratio), DAR (Debt to Asset Ratio), TATO ( Total Asset Turnover) and NPM (Net Profit Margin) ratios on the growth of Remaining Business Results (RBR) at the Mitra Sejahtera Blora Sayings and Loans Cooperative (SLC) in 2016-2022. This research aims to test the effect CR, DAR, NPM, and ne profit margins on RBR at the cooperative since 2016. The results show that the current ratio has a significant effect on the overall growth of the remaining business results at the cooperative. The DAR ratio has an important effect on the overall growth of RBR. The current ratio, net profit margin, and total assets turnover have an important influence on growth. The NPM ratio has no significant influence on the total assetss turnover. The net profit margin in significant effect is obcerved in the remaining operating results. This means that the number of liabilities under one year or equal to one year is compared to total current assets. Increasing the remaining business results of a cooperative is very dependent on the activities it carries out. In 2022 the current ratio at the Mitra Sejahtera Blora Savings and Loans Cooperative (KSP) will increase to 0.96%. In 2019 and 2020 the current ratio increased to 0.99%, and fell again in 2021 to 0.90%. The greater the remaining business results obtained indicate better financial performance, because the rate of return is greater. And in 2022 the dept to asset ratio at the Mitra Sejahtera Blora Savings and Loans Cooperative (SLC) will increase to 0.71%.
PENGARUH LIKUIDITAS, PROFITABILITAS DAN LEVERAGE TERHADAP KUALITAS LABA PADA PERUSAHAAN PROPERTY DAN REAL ESTATE Handayani, Dewi Sri; Pranoto, Sarastanto Aulia Heru; Fandil, Fandil
JURNAL STIE SEMARANG Vol 17 No 1 (2025): Jurnal STIE Semarang
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v17i1.781

Abstract

Abstract. This study investigates the impact of liquidity, profitability, and leverage on earnings quality in property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2023 period. Using purposive sampling, 11 companies with a total of 44 observations were selected. The analysis employs multiple linear regression through SPSS 22. Results reveal that liquidity and leverage have no significant effect on earnings quality, while profitability exhibits a negative and significant influence. These findings suggest that companies with lower profitability struggle to maintain sustainable earnings. The study highlights the importance of profitability management and offers recommendations for investors and policymakers. Future research is encouraged to explore additional variables such as corporate governance and extend the study period.Keywords: earnings quality, liquidity, profitability, leverage Abstraksi. Penelitian ini mengkaji pengaruh likuiditas, profitabilitas, dan leverage terhadap kualitas laba pada perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2023. Dengan teknik purposive sampling, 11 perusahaan dengan total 44 observasi dipilih. Analisis menggunakan regresi linier berganda melalui SPSS 22. Hasil menunjukkan bahwa likuiditas dan leverage tidak berpengaruh signifikan terhadap kualitas laba, sedangkan profitabilitas memiliki pengaruh negatif yang signifikan. Temuan ini mengindikasikan bahwa perusahaan dengan tingkat profitabilitas rendah cenderung kesulitan menjaga laba berkelanjutan. Penelitian ini menyoroti pentingnya manajemen profitabilitas serta memberikan rekomendasi bagi investor dan pembuat kebijakan. Penelitian selanjutnya diharapkan dapat mengeksplorasi variabel tambahan seperti tata kelola perusahaan dan memperpanjang periode penelitian.
Financial Statement Fraud Perspective of Fraud Diamond Theory: Empirical Study on Consumer Cyclicals Sector Companies in Indonesia Pranoto, Sarastanto Aulia Heru; Putra, Mukhlas Adi
JAFFA Vol 13, No 1 (2025): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v13i1.29412

Abstract

The purpose of this study is to examine the potential for financial statement fraud using fraud diamond theory factors such as stimulus (financial targets and external pressure), opportunity (ineffective monitoring), rationalization (auditor switching), and capacity (change in director and CEO duality). The sample of this research is consumer cyclical sector companies listed on the Indonesia Stock Exchange in 2020 - 2023, with a total sample of 492. The results of this study indicate that the variables of financial targets, external pressure, ineffective monitoring, and CEO duality have a significant effect on financial statement fraud. Still, the variables of auditor switching and change in director have no significant effect on financial statement fraud. A company needs to have a system to prevent fraudulent financial reporting with steps the company must set accurate and realistic financial targets, manage both internal and external pressures, create a review, detection, and monitoring policy system on human resources (HR), and avoid CEO dualism.
Co-Authors Fandil, Fandil Handayani, Dewi Sri Prahmawati, Kristi Ary Putra, Mukhlas Adi Sarbullah, Sarbullah