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All Journal AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Wiliandika, Hapid
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Perbandingan Financial Distress PT Sentra Food Indonesia Tbk dan PT Garudafood Putra Putri Jaya Tbk pada Periode 2020–2022 Wiliandika, Hapid; Muhairoh, Anita
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 3 (2025): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v5i3.1539

Abstract

This study aims to compare the level of financial distress between PT Sentra Food Indonesia Tbk and PT Garudafood Putra Putri Jaya Tbk during the 2020–2022 period. The research addresses a key issue in corporate financial management early detection of bankruptcy risk especially in the food and beverage industry, which has shown both resilience and vulnerability in the post-pandemic era. A quantitative approach is employed using secondary data derived from audited financial statements published by the Indonesia Stock Exchange (IDX). The analysis utilizes financial ratio analysis and the Altman Z-Score model, which integrates five financial indicators working capital, retained earnings, earnings before interest and taxes, market value of equity, and sales relative to total assets. The results indicate a significant contrast between the two firms: PT Sentra Food Indonesia Tbk consistently recorded Z-Scores below 1.81, placing it in the distress zone with a declining financial trend, while PT Garudafood Putra Putri Jaya Tbk improved from the grey zone (Z = 2.05 in 2020) to a safe financial condition (Z > 5.00 in 2021 and 2022). These findings provide critical insights for investors, managers, and stakeholders to assess the financial viability and strategic positioning of firms within the sector. The study also reinforces the Altman Z-Score’s relevance as a practical tool for predicting corporate financial health.
The Influence of Professional Skepticism, Competence, Independence, Integrity and Moral Reasoning on Auditors Ability to Detect Fraud (An Empirical Study on Auditors of The Audit Board of The Republic of Indonesia (BPK-RI) Representative Office in Central Java Province) Bate'e, Herlin Permata Hati Niaslin; Daeli, Dian Christitah Misionis; Wiliandika, Hapid
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 3 (2025): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v5i3.1636

Abstract

Fraud remains a persistent issue in both the public and private sectors, often causing significant financial and reputational damage. In the public sector, particularly in Indonesia, government auditors play a crucial role in detecting and preventing fraudulent practices. However, the effectiveness of auditors in identifying fraud depends on multiple personal and professional attributes. This study aims to examine the influence of professional skepticism, competence, independence, integrity, and moral reasoning on auditors’ ability to detect fraud at the Audit Board of the Republic of Indonesia (BPK-RI) Representative Office in Central Java Province. Using a quantitative research approach, data were collected through structured questionnaires distributed to 100 auditors selected using purposive sampling, requiring a minimum of three years of professional experience. The data were analyzed using multiple linear regression to test the relationships between the variables. The results reveal that independence and integrity significantly and positively affect auditors’ ability to detect fraud. However, professional skepticism, competence, and moral reasoning do not show a significant influence. These findings highlight the importance of maintaining auditors’ independence and ethical integrity as essential attributes for effective fraud detection, while also suggesting that technical competence and moral cognition alone may not suffice without adequate institutional and contextual support. The study contributes to the development of audit quality frameworks and provides practical implications for audit institutions aiming to strengthen fraud detection capacity.
Co-Authors Bate'e, Herlin Permata Hati Niaslin Daeli, Dian Christitah Misionis Muhairoh, Anita