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INDONESIA
Jurnal ULTIMA Accounting
Published by Universitas Multimedia Nusantara
ISSN : 20854595     EISSN : 25415476     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmu Akuntansi ULTIMA Accounting adalah Jurnal Ilmu Akuntansi yang diterbitkan Program Studi Akuntansi Fakultas Ekonomi Universitas Multimedia Nusantara mulai bulan Desember 2009, terbit secara berkala dua kali dalam setahun yaitu setiap bulan Juni dan Desember. Jurnal Ilmu Akuntansi Ultima Accounting diharapkan menjadi wadah publikasi hasil riset akuntansi dengan kualitas yang dalam, bermutu dan berbobot. Tujuan penerbitan Jurnal Ilmu Akuntansi Ultima Accounting adalah untuk mempublikasikan hasil riset, telaah ilmiah, analisis dan pemikiran akuntansi, keuangan dan perpajakan yang relevan dengan pengembangan profesi dan praktik akuntansi di Indonesia dan ditujukan bagi para akademisi, praktisi, regulator, peneliti, mahasiswa dan pihak lainnya yang tertarik dengan pengembangan profesi dan praktik akuntansi di Indonesia.
Arjuna Subject : -
Articles 402 Documents
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THE IMPACT OF PROFITABILITY, LEVERAGE, AND LIQUIDITY ON BOND RATINGS OF FINANCIAL SECTOR FIRMS LISTED ON THE INDONESIA STOCK EXCHANGE Thendrew, Owen; Osesoga, Maria Stefani
Ultimaccounting Jurnal Ilmu Akuntansi Vol 16 No 2 (2024): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v16i2.4036

Abstract

Abstract - This research was conducted to obtain empirical evidence regarding the effect of profitability, leverage, and liquidity on bond ratings. Bond ratings significantly influence funds raised from bond issuances, as a decrease can lead to undersubscription, while an increase can result in oversubscription. Investors should pay attention to bond ratings for informational materials and signals about a company's future obligations. This study's originality is rooted in its empirical examination of the key determinants”profitability, leverage, and liquidity”that affect bond ratings within Indonesian financial sector companies. Purposive sampling was used to choose the 19 financial sector companies, listed on the Indonesia Stock Exchange from 2019 to 2023, that released bonds and rated by PT PEFINDO in period 2020-2024. The analysis method used is ordinal logistic regression. The results of this study indicate that profitability and liquidity do not affect bond ratings, whereas leverage has a significant negative impact on bond ratings. Prioritizing equity-based funding sources, such as issuing shares, is advisable for the company. This approach will enhance the bond rating by reducing reliance on debt, thereby lowering the risk of default and minimizing capital-related financial risks. By strengthening its equity position, the company can improve its financial stability and foster long-term growth. Keywords: Bond Ratings; Leverage; Liquidity; Profitability
THE U-SHAPED EFFECT OF CSR ON FINANCIAL PERFORMANCE OF COMPANIES IN INDONESIA DURING FINANCIAL CRISIS COVID-19 Kasiha, Nathalia Wanda Nova; Kim, Sung Suk
Ultimaccounting Jurnal Ilmu Akuntansi Vol 16 No 2 (2024): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v16i2.4039

Abstract

Abstract - This research studies the nonlinear relationship between Corporate Social Responsibility (CSR) and the financial success of companies listed on Indonesia Stock Exchange. By analyzing 2808 observations from quarterly panel data of 145 companies over the period of 2019 to 2023, the study uses fixed effect regression model with Driscoll-Kraay method to assess how CSR impacts in nonlinearity way on Return on Asset (ROA). The result shows there's a U-shaped relationship between CSR and ROA. At first when CSR goes up, ROA goes down. But after reaching an optimal level, CSR begins to have positive impact on ROA. Factors like company size, age, growth, leverage and liquidity have consistently shown effects on financial performance indicator in this study. When the research then specifically studies on the relationship during financial crisis era (COVID-19), it shows that the nonlinear relationship between CSR and financial performance is not significant. The results provide information for managers and policymakers to take into consideration both short term and long-term impacts on financial performance when creating CSR strategies. Keywords : CSR; Nonlinear; U-shaped; COVID-19; Financial Performance; Return on Asset, ROA

Page 41 of 41 | Total Record : 402

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