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Ahfas, Mahfuz
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Economics, Econometrics & Finance Education

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PENGARUH PROFITABILITAS, AKTIVITAS PERUSAHAAN, LIKUIDITAS, SOLVABILITAS, DAN FINANCIAL DISTRESS TERHADAP OPINI AUDIT GOING CONCERN Ahfas, Mahfuz
Accounting Research and Business Journal Vol. 3 No. 2 (2025): Edisi : Agustus 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Bhakti Pembangunan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64237/arbus.v3i1.117

Abstract

This study aims to examine the effect of profitability, company activity, liquidity, solvency, and financial distress on going concern audit opinion in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The research method used is quantitative with logistic regression analysis, as the dependent variable is dichotomous (going concern vs. non-going concern). Secondary data was obtained from audited annual financial statements. The results show that profitability and liquidity have a significant negative effect on going concern audit opinion, while solvency and financial distress have a significant positive effect. Company activity does not have a significant effect. These findings imply that auditors consider specific financial indicators as signals of a client's going concern risk
Pengaruh Tingkat Risiko Pembiayaan Musyarakah Dan Pembiayaan Mudharabah Terhadap Tingkat Profitabilitas Bank Syariah Ahfas, Mahfuz
Accounting Research and Business Journal Vol. 2 No. 2 (2024): Edisi Agustus 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Bhakti Pembangunan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64237/arbus.v2i1.70

Abstract

This study aims to determine the influence of Risk Financing Musharakah and Risk Financing Mudharabah on Profitability Levels In sharia banks in Indonesia . The population of this research is sharia banks in Indonesia 2019-2233 period amounted to 11 based on the Indonesian Banking Statistics . Sample is 8 bank for 5 years. Data obtained by purposive sampling method. Research hypotheses were tested using multiple linear regression method and test T. The results of this study indicate that the risk of financing musyarakah significant effect on levels of profitability and risk financing mudharabah no significant effect on levels of profitability .
Pengaruh Penilaian Kinerja dengan ROI dan EVA terhadap Return Saham pada Perusahaan yang Tergabung dalam Indeks LQ 45 di Bursa Efek Indonesia Ahfas, Mahfuz
Accounting Research and Business Journal Vol. 3 No. 1 (2025): Edisi Januari 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Bhakti Pembangunan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64237/arbus.v2i2.82

Abstract

There have been many investors who invest funds in certain companies. Thepurpose of the investment is to obtain the expected stock return. Investors, ininvesting certainly needs to look at whether the company will be turned intoinvestment activity to perform well or not, because only companies that have goodperformance that can provide the expected stock return. This research aims todetermine the effect of performance appraisal with the ROI and EVA on stockreturns. Sampling using purposive sampling techniques, the sample used is acompany incorporated in the LQ 45 index with period of August 2008 - January2009 and not included in the banking sector. This research uses secondary data,secondary data is financial statements in 2022-2023 of companies that were visitedin this research. Analytical model used to test the hypothesis is ModeratedRegression Analysis. Analysis conducted with the help of SPSS program. Theresults showed in partial ROI and EVA no effect on stock returns. Simultaneously,ROI and EVA variables also have no effect on stock returns. This is because stockprices are influenced by other factors beyond the company's performancemeasurement, among other factors of global economic conditions.
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