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All Journal Jurnal Akuntansi dan Bisnis Krisnadwipayana
Mishelei Loen
Departemen Akuntansi, Universitas Krisnadwipayana, Indonesia
Economics, Econometrics & Finance

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ARUS KAS, LABA, DAN LEVERAGE PADA FINANCIAL DISTRESS PERUSAHAAN NON BANK Mishelei Loen; Euis Nessia Putri; Imam Nurcahyo Fambudi
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 1 (2025): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v12i1.197

Abstract

This study aims to determine cash flow, profit and leverage on financial distress for non-bank companies listed on the Indonesia Stock Exchange (IDX) for the period 2021 to 2023. This research uses quantitative methods, the type of data used is secondary data. The population in this study were all non-bank companies listed in IDX (Indonesia Stock Exchange) for the period 2021-2023, a total of 30 samples. Sampling in this study using purposive sampling technique. The results of this research and it can be concluded that cash flow, profit and leverage have a significant effect on financial distress. The implications of this research for companies experiencing financial distress conditions should be able to maintain financial conditions and be more careful in making decisions in dealing with financial distress conditions. As for investors, it is hoped that it can provide an overview to be wiser in deciding to invest in a company by paying attention to the company's financial condition and performance and other factors so that the investment becomes more appropriate and produces the desired profit, and to be more cautious in buying stocks or bonds issued by a company that has been identified as likely to experience financial distress.
Pengaruh Independensi, Pengalaman Auditor, dan Kompetensi terhadap Kemampuan Auditor dalam Mendeteksi Kecurangan (Studi Kasus pada Kantor Akuntan Publik di Wilayah Jakarta Selatan) Valda Della Daniswari; Siti Nurlatifah; Mishelei Loen; Mulia Rahmah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 3 (2025): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v12i3.463

Abstract

This study aims to examine the influence of independence, auditor experience, and competence on auditors' ability to detect fraud in Public Accounting Firms (KAP) located in South Jakarta. Using a purposive sampling approach, data were collected through questionnaires distributed to 71 auditors from various firms. Multiple regression analysis was employed to assess the relationship between the independent variables and the auditors' fraud detection ability. The results reveal that, partially, independence does not significantly affect the auditors' ability to detect fraud, while auditor experience and competence have a significant positive impact. Simultaneously, all three variables independence, experience, and competence—exert a significant combined effect on fraud detection capability. These findings underscore the importance of enhancing auditor professionalism through experience and skill development, offering both theoretical and practical contributions to the forensic audit literature in Indonesia. The implications of this research are relevant for regulators and audit institutions seeking to strengthen audit quality by focusing on individual auditor capabilities.
Co-Authors Euis Nessia Putri Imam Nurcahyo Fambudi Mulia Rahmah Siti Nurlatifah Valda Della Daniswari