Rahmiyatus Syukra
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Determinants of Stock Delisting (Analysis of Bankruptcy and Liquidity Ratios on Stock Delisting) Syukra, Rahmiyatus; Riyanti, Agustina; Azizi, Ernes Septina
Jurnal Penelitian Ekonomi Dan Akuntansi Vol. 9 No. 3 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/.v9i3.2540

Abstract

This literature review analyzes bankruptcy and liquidity ratios on stock delisting. An update from previous research is that this study is expected to produce findings and innovations regarding the role of bankruptcy analysis and liquidity ratios on delisting of company shares. In the end, this research is expected to provide data and evidence of factors related to the determination of stock delisting. The bankruptcy analysis that the author discusses is bankruptcy analysis with the Altman Z-Score method, Springate method and Zmijewski Method. And the liquidity ratio that the author will discuss is the current ratio. Based on previous research, bankruptcy analysis using the Altman Z-Score, Springate and Zmijewski methods is said to be an indicator to assess the bankruptcy of a company and ultimately affect the delisting of the company's shares on the Indonesia Stock Exchange. And the most accurate method which has a percentage of 95% in predicting bankruptcy is the Altman Z-Score method. The Springate method has an accuracy rate of 92.5%. While the Zmijewski method is 94.9%. For the liquidity ratio, the authors try to conclude from previous research that the liquidity ratio measured using the current ratio has an influence on the company's financial distress, where financial distress is a condition where the company is said to be almost bankrupt.
Narsisme Direktur, Komposisi Komisaris Independen dan Gender Direktur Pada Kualitas Laporan Keuangan BUMN Rahmiyatus Syukra; Agustin Fadjarenie
E-Jurnal Akuntansi Vol 32 No 12 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i12.p18

Abstract

The quality of financial reports can be seen through the characteristics adopted, several characteristics that can be assessed, namely the narcissism of the director, the composition of the independent commissioners and the gender of the director. The research objective is to obtain empirical evidence of the influence of director narcissism, composition of independent commissioners and director gender on the quality of financial reports. The research was conducted at companies listed on the Indonesia Stock Exchange for the period 2014 – 2019. The research sample consisted of 180 observations. Data is processed using multiple linear regression analysis. The results showed that the director's narcissism and the composition of the independent commissioners had an effect on the quality of financial reports, while there was no effect on the gender of directors and the quality of financial reports. Keywords: Narcissism Director; The Composition of Independent Commissioners; Gender Directors on the Quality of Financial Reports
Peran Komisaris Independen pada Kualitas Laporan Keuangan Syukra, Rahmiyatus
Journal of Accounting and Finance Management Vol. 6 No. 3 (2025): Journal of Accounting and Finance Management (July - August 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i3.2226

Abstract

Penelitian ini bertujuan untuk mengkaji secara literatur peran komisaris independen pada kualitas laporan keuangan. Pembaharuan dalam penelitian ini adalah penelitian diharapkan dapat menghasilkan temuan dan inovasi mengenai peran komisaris independen terhadap kualitas laporan keuangan. Pada akhirnya penelitian ini diharapkan dapat memberikan tambahan informasi apakah adanya komisaris independen bisa memberikan dampak pada kualitas laporan keuangan dan meningkatkan informasi bagi pengguna laporan keuangan. Adapun hasil dari penelitian ini berdasarkan beberapa penelitian yang penulis kumpulkan adalah komisari independen mempunyai pengaruh yang positif terhadap laporan keuangan, sesuai dengan Pasal 1 angka 6 UU PT , sesuai dengan Pasal 1 angka 6 UU PT dimana dewan komisaris adalah organ perseroan yang bertugas melakukan pengawasan secara umum dan atas khusus sesuai dengan anggaran dasar serta nasihat kepada direksi sehingga nantinya direksi bisa menyajikan laporan keuangan yang berkualitas. dimana dewan komisaris adalah organ perseroan yang bertugas melakukan pengawasan secara umum dan atau khusus sesuai dengan anggaran dasar serta memberi nasihat kepada direksi sehingga nantinya direksi bisa menyajikan laporan keuangan yang lebih berkualitas.