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All Journal Akuntansi'45 International Journal of Asian Business and Management (IJABM)
Djuma’iyah
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Effect of Profitability, Funding Decisions and Cash Flow Operations on Financial Distress with Financial Risk as a Mediating Variable and Financial Flexibility as a Moderating Variable in the Basic Industrial and Chemical Sector Listed on the Indonesian Stock Exchange Djuma’iyah; Tri Ratnawati; Ida Ayu Sri Brahmayanti
International Journal of Asian Business and Management Vol. 3 No. 6 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijabm.v3i6.12788

Abstract

The study was conducted with the aim of analyzing the effect of profitability, funding decisions and cash flow operations on financial distress through financial flexibility with financial risk as mediation. The population used in this study were Basic Industry and Chemical Sector Manufacturing companies listed on the Indonesia Stock Exchange for the period 2019 - 2023 which received a special notation category X, namely listed on a special monitoring board with a total sample of 20 companies. Hypothesis testing in this study was carried out with a Structural Equation Model (SEM) approach based on Partial Least Square (PLS). The results showed that profitability and financial risk directly have a significant effect on financial distress. The cash flow operation funding decision has no significant effect on financial distress. Through financial risk, profitability is proven to have a significant effect on financial distress, while funding decisions and cash flow operations have no significant effect on financial distress. Other results show that financial flexibility is not able to moderate the effect of profitability, funding decisions and cash flow operations on financial distress
Pengaruh Metode Jit Dan Kualitas Produk Terhadap Efesiensi Biaya Dengan Sistem Informasi Manajemen Sebagai Variabel Intervening. Esti Sumirat; Anandio Triartomo; Nanda Pinandita; Djuma’iyah; Slamet Riyadi; Maria Yovita R Pandin
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3345

Abstract

Companies need to make efficiency in order to get maximum profits, companies need to make production costs efficient, this can be done by using a management information system. This research investigates the influence of Just in time and product quality on management information systems. Also investigate whether management information systems are a good intervening variable in the relationship between research variables. This study conducted a survey of employees at UD Karya Logam Sidoarjo. Using saturated sampling method on 46 respondents. The data was then analyzed using Structural Equation Modeling. The findings show that Just in time and product quality make a positive contribution to management information systems. Research also proves that management information systems mediate the relationship between Just in time and product quality on production cost efficiency. This study contributes to management theory by using the framework of management information systems and cost efficiency.
Co-Authors Anandio Triartomo Esti Sumirat Ida Ayu Sri Brahmayanti Maria Yovita R Pandin Nanda Pinandita Slamet Riyadi Tri Ratnawati