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All Journal The Indonesian Accounting Review Priviet Social Sciences Journal
Fatmayuni, Ida Ayu
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Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Survival Analysis: The Impact of Key Factors on Financial Distress and Longevity of Real Estate Firms Listed on the Indonesia Stock Exchange Ambarwati, Sri Dwi Ari; Haryono, Slamet Trisno; Fatmayuni, Ida Ayu; Nusanto, Gunawan; Sukarno, Agus
The Indonesian Accounting Review Vol. 15 No. 1 (2025): January-June 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v15i1.4917

Abstract

This study uses a quantitative approach to examine the factors influencing financial distress among companies in the Property Sector listed on the Indonesia Stock Exchange (IDX) from 2014 to 2023. The research focuses on four key financial ratios: Return on Equity (ROE), Current Ratio (CR), Debt to Assets Ratio (DTA), and Total Assets Turnover (TATO), with inflation included as a moderating variable. A purposive sampling method was used to select 36 companies for the study. Survival analysis was conducted using STATA software to analyzed the data. The results reveal that ROE has a significant negative effect on financial distress, indicating that higher ROE reduces the likelihood of financial distress. In contrast, CR has a significant positive effect, suggesting that a higher current ratio is associated with increased financial distress. DTA and TATO were found to have no significant impact on financial distress. Additionally, inflation was found to moderate the relationship between ROE and financial distress, worsening financial distress when ROE is poorly managed. However, inflation does not significantly affect CR, DTA, or TATO. These findings emphasize the importance of efficient financial management, particularly concerning ROE, and the role of inflation in influencing financial distress.
Do profitability and liquidity drive market valuations? A study based on Tobin Q in LQ45 Firms (Q1 2021 – Q3 2024) Wardana, Aditya; Sasongko, Rolan Mart; Adiyatna, Hafidh Rifky; Budi, Ryan Setya; Fatmayuni, Ida Ayu
Priviet Social Sciences Journal Vol. 5 No. 9 (2025): September 2025
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v5i9.587

Abstract

This study aims to evaluate the effect of return on assets and current ratio on firm value in LQ45 indexed companies from Q1 2021 until Q3 2024. Quantitative causal-comparative design used and a census sampling of 45 companies (675 observations), This study employs Tobin’s Q as an indicator of firm value. The analysis reveals that ROA positively and significantly influences firm value, indicating that higher profitability improves investor valuation. In contrast, there is no statistically significant relationship between CR and firm value, suggesting that liquidity is not a primary driver of market valuation. Recommendations include focusing on profitability and asset efficiency to increase firm value, while future research should explore additional variables such as firm size or leverage. The limitations of this study relate to the use of Tobin's Q as a measure of firm value, whereas other methods can also be used.
Comparison of capital structure, risk, and profitability between Islamic and conventional banks in Indonesia Lubis, Arowadi; Fatmayuni, Ida Ayu; Endraswati, Hikmah
Priviet Social Sciences Journal Vol. 5 No. 10 (2025): October 2025
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v5i10.588

Abstract

This study aims to compare Islamic and Conventional Banks in Indonesia in terms of Capital Structure, Profitability, and Risk handling. Data for the analysis were taken from the quarterly financial reports of nine Islamic and Conventional Banks for the 2013Q1 – 2020Q3 period. Binary logistic regression was employed as an analysis tool using SPSS 19 software. The results show that Islamic and Conventional Banks are significantly different in terms of capital structure, profitability, and risk handling. Conventional banks have better capital structures and profitability. Islamic Banks, on the other hand, have better risk management.
Co-Authors Aditya Wardana, Aditya Adiyatna, Hafidh Rifky Agus Sukarno Ambarwati, Sri Dwi Ari Budi, Ryan Setya Gunawan Nusanto, Gunawan Haryono, Slamet Trisno Hikmah Endraswati, Hikmah Lubis, Arowadi Sasongko, Rolan Mart