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All Journal Gemilang: Jurnal Manajemen dan Akuntansi Ascendia: Journal of Economic and Business Advancement
Trenda Indri Ardianti
Unknown Affiliation
Humanities Economics, Econometrics & Finance

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Dampak Struktur Pendanaan, Periode Pengembalian dan Tingkat Inflasi terhadap Proyeksi Arus Kas Proyek Trenda Indri Ardianti; Nanik Dwi Siswati; Berliana Indah Kusumaningrum; Putu Rena Suci Novalita; Maria Yovita R.Pandin
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 2 (2025): : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i2.2649

Abstract

This study aims to examine the influence of capital structure, payback period, and inflation rate on project cash flow projections in cosmetic manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2022 period. A quantitative approach was employed using multiple linear regression analysis. The data were obtained from audited annual financial reports, serving as secondary data sources. The findings reveal that, simultaneously, the three independent variables significantly affect project cash flow projections. However, when assessed individually, only capital structure demonstrates a statistically significant impact, while payback period and inflation rate do not show meaningful influence. These results highlight the importance of optimizing capital structure to maintain cash flow stability, and suggest that investment evaluations should incorporate broader financial indicators to account for macroeconomic dynamics.
Pengaruh Kode Etik terhadap Perilaku Profesional Akuntan dan Kualitas Laporan Keuangan Trenda Indri Ardianti; Siti Nur Azizah; Tries Ellia Sandari
Journal of Economic and Business Advancement Vol. 1 No. 3 (2026): March: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/mm4bjv72

Abstract

This study examines the effect of the professional code of ethics on accountants’ professional behavior and the quality of financial statements. The credibility of financial information largely depends on ethical conduct and professional responsibility in accounting practices. Using a quantitative associative approach, this research analyzes how ethical principles shape professional behavior and how such behavior contributes to the reliability, transparency, and compliance of financial reporting. The findings indicate that a strong understanding and consistent application of the code of ethics significantly influence accountants’ professional behavior, particularly in maintaining integrity, independence, and objectivity. Furthermore, professional behavior acts as a mediating variable that strengthens the relationship between the code of ethics and financial statement quality. Accountants who demonstrate high ethical awareness tend to produce financial reports that are more reliable and aligned with applicable accounting standards. This study highlights that ethical values are not merely formal guidelines but essential foundations for professional conduct and high-quality financial reporting. The results provide practical implications for accounting professionals, organizations, and professional bodies in strengthening ethical education and enforcement to enhance public trust in financial information.
Co-Authors Berliana Indah Kusumaningrum Maria Yovita R.Pandin Nanik Dwi Siswati Putu Rena Suci Novalita Siti Nur Azizah Tries Ellia Sandari