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All Journal Inkubis: Jurnal Ekonomi dan Bisnis Journal of Innovative and Creativity
Hendro Lukman
Universitas Tarumanagara Jakarta
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Analisis Komparatif Model Grover dan Springate Dalam Memprediksi Financial Distress Perusahaan Penyedia Transportasi Publik Adrian Inkostino Hendryadi; Hendro Lukman
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.5703

Abstract

Pertumbuhan populasi Jakarta yang terus meningkat berdampak langsung pada peningkatan mobilitas masyarakat sehingga pemerintah mendorong pengembangan transportasi massal berbasis rel, seperti MRT Jakarta dan LRT Jakarta, sebagai alternatif mobilitas yang lebih efisien, terjangkau, dan berkelanjutan untuk mengurangi ketergantungan pada kendaraan pribadi. Meskipun demikian, kedua perusahaan tersebut masih menghadapi tantangan keuangan karena bergantung pada subsidi pemerintah untuk menjaga keberlangsungan operasional, yang menandakan adanya potensi financial distress apabila pendapatan tidak mampu menutupi biaya operasional dan kewajiban jangka panjang. Penelitian ini bertujuan untuk menganalisis potensi financial distress pada PT MRT Jakarta dan PT LRT Jakarta selama periode 2020-2024, menggunakan model Grover dan Springate. Penelitian ini menggunakan metode kuantitatif komparatif dengan data laporan keuangan tahunan kedua perusahaan. Sampel yang digunakan adalah laporan keuangan PT MRT Jakarta dan PT LRT Jakarta untuk periode 2020-2024. Kedua model digunakan untuk memprediksi financial distress berdasarkan rasio keuangan yang relevan. Hasil penelitian menunjukkan bahwa model Grover lebih akurat dalam memprediksi kondisi financial distress dibandingkan dengan model Springate. Implikasi dari penelitian ini adalah pentingnya pemilihan model prediksi yang tepat untuk perusahaan transportasi publik berbasis rel dalam menjaga stabilitas keuangan dan menghindari risiko financial distress.
Audit Quality, Leverage, and Financial Statement Quality: Evidence from the Consumer Cyclicals Sector Khairani Nurhadiza; Hendro Lukman; Hendang Tanusdjaja
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 8 No. 1 (2026): INKUBIS Jurnal Ekonomi Dan Bisnis
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/inkubis.v8i1.174

Abstract

Background: Financial reporting scandals in Indonesia have intensified scrutiny of audit quality as a safeguard for reporting integrity. Despite extensive audit reforms and mandatory rotation policies, empirical evidence on whether audit quality proxies such as tenure, delay, fees, and auditor specialization translate into higher financial statement quality remains inconclusive. Objective: This research was conducted to evaluate the influence of audit quality, as proxied by audit tenure, audit delay, audit fees, and auditor specialization, on the financial statement quality proxied by discretionary accruals, as well as to investigate whether leverage plays a moderating role in this relationship. Methods: The research sample comprises companies of the Consumer Cyclicals sector listed on the Indonesia Stock Exchange during the period 2022–2024. A total of fifty-three companies were selected using purposive sampling, representing 159 firm-year observations. A panel data regression method was employed using EViews 12 software. Results: The findings revealed that there is no effect of any independent variable on the quality of financial statement, both with and without leverage as a moderating variable. These results indicate that audit quality does not necessarily improve the quality of financial statement. The study uncovers many detrimental scenarios, implying that a strengthening of corporate governance and internal control systems should be viewed as necessary preconditions for reliable financial statement. Conclusion: The improvement of the quality of financial statement is not only determined by the quality of audits and the level of leverage, but also by the effectiveness of corporate governance and internal control systems.
Co-Authors Adrian Inkostino Hendryadi Hendang Tanusdjaja Khairani Nurhadiza