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All Journal JOURNAL OF APPLIED MANAGERIAL ACCOUNTING JURNAL PENDIDIKAN OLAHRAGA
Rikalmi, Ridho Tanso
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Economics, Econometrics & Finance Education

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Journal : JOURNAL OF APPLIED MANAGERIAL ACCOUNTING

 1 
THE EFFECT OF LIQUIDITY, ASSET STRUCTURE, AND COMPANY SIZE ON CAPITAL STRUCTURE WITH COMPANY ROA AS INTERVENING VARIABLES IN PLANTATION SUB SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Rikalmi, Ridho Tanso; Danar Irianto
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 1 (2025): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v9i1.9399

Abstract

The aim of this research is to empirically confirm the impact of Liquidity, Asset Structure, and Firm Size on Capital Structure where Return on Assets (ROA) would serve as the mediator. Here, liquidity specifies the company's capability to meet short-term obligations, asset structure and firm size specify the composition and range of the firm's business that can influence financing. This research uses all listed firms in the agricultural sub-sector on the Indonesia Stock Exchange (IDX) for the period 2016-2019, with 19 observations. Parametric and non-parametric statistical techniques are employed for data analysis to examine the study variables. The steps to the analysis include the use of normality tests to confirm the appropriate distribution of data, and hypothesis testing to verify the variable relationships. Additionally, this research includes the results of the hypotheses tests and employs Path Analysis to ascertain the pathways of influence of the variables. The outcomes of this research will be in a position to provide better understanding of the determinants of the capital structure of companies operating in the agricultural sector, as well as the role of ROA as an intervening variable in such a relationship. These findings are anticipated to serve as a guide for company management in decision-making regarding funding policy and asset management. Keywords: liquidity, return on assets, asset structure, capital structure, company size.
Analisis Kecurangan Laporan Keuangan dengan Pendekatan Fraud Hexagon pada Badan Usaha Milik Negara yang Terdaftar di Bursa Efek Indonesia Danar Irianto; Rikalmi, Ridho Tanso; Desrahayu Vinarsinta Uli Munthe
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 2 (2025): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v9i2.11752

Abstract

This study aims to analyze various factors from the fraud hexagon in relation to detecting financial statement fraud in State-Owned Enterprises listed on the Indonesia Stock Exchange (IDX) during the 2019–2021 period. The study population consists of 24 State-Owned Enterprises listed on the IDX. A purpos- ive sampling method was used to select the sample, resulting in 13 State-Owned Enterprises that met the research criteria, with a total of 39 observations. The novelty of this research lies in the addition of a new variable financial stability as an indicator to measure stimulus or pressure. The data were processed using lo- gistic regression analysis with IBM SPSS version 27. The findings indicate that Rationalization, proxied by Total Accruals, has a significant positive effect on detecting financial statement fraud. In contrast, financial stability, external pres- sure, financial targets, opportunity, capability, arrogance, and collusion do not show significant effects on the detection of financial statement fraud.
Co-Authors Danar Irianto Desrahayu Vinarsinta Uli Munthe Sitepu, Andre Agus Setiawan