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All Journal EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Indonesian Journal of Aviation Science and Engineering
Kinanti, Chika Amelia
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Aerospace Engineering Economics, Econometrics & Finance Industrial & Manufacturing Engineering

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Analisis Tingkat Pengetahuan Penumpang terhadap Kepatuhan Dangerous Goods di Bandar Udara Internasional Adi Soemarmo Surakarta Kinanti, Chika Amelia; Rachmawati, Desiana
Indonesian Journal of Aviation Science and Engineering Vol. 1 No. 3 (2024): July
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/pjase.v1i3.2921

Abstract

Peneliti bertujuan untuk menguji tingkat pengetahuan penumpang terhadap kepatuhan Dangerous Goods di Bandar Udara Iinternasional Adi Soemarmo Surakarta. Penelitian ini dilakukan dengan menggunakan metode kuantitatif dan mengumpulkan data primer melalui penyebaran kuesioner kepada 100 responden, responden yang digunakan adalah penumpang yang memasuki terminal keberangkatan Bandar Udara Internasional Adi Soemarmo Surakarta. Pengambilan sampel dilakukan dengan menggunakan non-probability sampling. Data yang dikumpulkan kemudian dianalisis menggunakan regresi linier sederhana, uji parsial (uji T), dan koefisien determinasi. Hasil penelitian ini menunjukkan bahwa tingkat pengetahuan penumpang memiliki dampak yang penting terhadap kepatuhan dangerous goods di Bandar Udara Internasional Adi Soemarmo Surakarta. Hal ini terbukti dari analisis statistic yang dilakukan, dimana nilai t hitung (3.859) jauh melebihi nilai t tabel (1.994), dengan tingkat signifikansi 0,00 yang lebih kecil daripada 0,05. Oleh karena itu, dapat disimpulkan bahwa hipotesis Ha dalam penelitian ini dapat diterima. Selain itu, hasil perhitungan uji T menunjukkan bahwa variabel tingkat pengetahuan penumpang memliki pengaruh sebesar 13,2% terhadap kepatuhan dangerous goods. Hal yang paling mempengaruhi tingkat pengetahuan penumpang menurut pernyataan dari data kuesioner dengan presentasi paling tinggi yaitu 86,8%.
Going Concern Opinion: Faktor Mikro Perusahaan Sub Sektor Transportasi 2019-2023 Kurniasari, Zenita; Rachmawati, Desiana; Agustin, Alifiya Nur; Kinanti, Chika Amelia
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 6 No 4 (2025): May 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v6i4.7213

Abstract

This study aims to analyze the company's micro factors that influence the acceptance of going concern opinions from independent auditors. This study is a quantitative inferential study. The variables studied are company growth, liquidity, leverage and financial distress as micro factors and going concern opinions from independent auditors. Secondary data used are financial reports and annual reports of transportation sub-sector companies for the period 2019-2023. Data was obtained through the website of PT Bursa Efek Indonesia. The sample used was 12 transportation sub-sector companies with an observation period of 5 years, 60 observation data were obtained. Data analysis used logistic regression with data feasibility tests in the form of Overall model fit and Goodness of fit tests, coefficient of determination, and hypothesis testing using the Wald Test. The results show that company growth and liquidity do not affect going concern opinions with p-values ​​of 0,549 and 0,065. Leverage and financial distress have a effect on going concern opinions with p-values ​​of 0,013 and 0,007. Auditors do not necessarily use company growth and liquidity in providing a going concern audit opinion because bad conditions do not necessarily mean experiencing financial difficulties and it is necessary to look at the financial condition from other ratios. While leverage and financial distress are the company's financial conditions that can be used as indicators of long-term financial difficulties. Leverage and financial distress are among those used by auditors as the basis for providing a going concern audit opinion.
Financial Distress, Capital Structure, Cash Flow, and Production Capacity on the Value of Transportation Sub-Sector Companies Kurniasari, Zenita; Rachmawati, Desiana; Agustin, Alifiya Nur; Kinanti, Chika Amelia
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5352

Abstract

The author conducted research to prove the hypothesis and analyze the influence of financial distress, capital structure, cashflow, and operating capacity on firm value. A quantitative approach was used using secondary data in the form of financial reports of transportation sub-sector companies listed on the Indonesia Stock Exchange. There were 60 observations with panel data, namely cross-sectional data from 12 transportation sub-sector companies reviewed in time series for 5 reporting periods, namely 2019-2023. The analysis used a multiple linear regression model with four independent variables (DIST, STRC, CF, OPR) and one dependent variable (FV). The data testing results found that DIST and STRC individually had a significant negative effect on FV. Furthermore, CF and OPR individually had a positive and significant effect on FV. Kesulitan keuangan can be an indicator of a company approaching bankruptcy and reduce investor confidence, which assesses the company as less profitable. A lower STRC ratio indicates better capital adequacy, which can increase investor confidence and assess the company as more profitable. Good CF and OPR conditions can increase FV because investors assess the company's liquidity and operational performance as being quite healthy.
Co-Authors Agustin, Alifiya Nur Kurniasari, Zenita Rachmawati, Desiana