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INDONESIA
JURNAL AKUNTANSI DAN BISNIS
Published by Politeknik Pratama Kendal
ISSN : 28089022     EISSN : 27981789     DOI : https://doi.org/10.51903/jiab.v1i1
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi dan Bisnis adalah jurnal peer-review yang diterbitkan dua kali dalam setahun (Juni dan November) oleh LPPM Politeknik Pratama Kendal. Jurnal Akuntansi dan bisnis dimaksudkan sebagai jurnal untuk menerbitkan artikel yang melaporkan hasil penelitian dalam berbagai topik termasuk, namun tidak terbatas pada, bidang fungsional Internasional dan akuntansi keuangan; Akuntansi manajemen dan biaya; Pajak; Audit; Sistem informasi akuntansi; Pendidikan akuntansi; Akuntansi lingkungan dan sosial; Akuntansi untuk organisasi nirlaba; Akuntansi sektor publik; Tata kelola perusahaan: akuntansi / keuangan; Masalah etika dalam akuntansi dan pelaporan keuangan; Keuangan perusahaan; Investasi, derivatif; Perbankan; Pasar modal di negara berkembang
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 182 Documents
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PENGARUH PROFITABILITAS, LIKUIDITAS TERHADAP FINANCIAL DISTRESS PERUSAHAAN TEKSTIL DAN GARMEN Nur Siti Angela Pakpahan
Jurnal Akuntansi dan Bisnis (AKUNTANSI) Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v6i1.1760

Abstract

This study aims to analyze the effect of profitability and liquidity on financial distress in textile and garment sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. Profitability is measured using Return on Assets (ROA), while liquidity is measured using the Current Ratio (CR). Financial distress is measured using the Altman Z-Score model. This research employs a quantitative approach with secondary data obtained from the companies’ annual financial statements. The sample was determined using a purposive sampling technique, resulting in a number of companies that met the predetermined criteria. The results of the study show that, partially, both profitability and liquidity have a significant effect on financial distress. Furthermore, simultaneously, these two variables also have a significant influence on financial distress. These findings highlight that a company’s ability to generate profits and maintain liquidity 
PENGARUH MANAJEMEN LABA, TAX AVOIDANCE, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN Ika Amanda Lubis; Anggiat Situngkir
Jurnal Akuntansi dan Bisnis (AKUNTANSI) Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v6i1.1781

Abstract

This study aims to examine the effect of earnings management, tax avoidance, and leverage on firm value. This research is quantitative research. The data used in this study are secondary data in the form of financial reports of non-cyclical consumer sector companies obtained from the Indonesia Stock Exchange (IDX) and the company's official website. The sampling method in this study was purposive sampling, so that 38 samples were obtained from 130 companies that became the study population. The test was conducted using multiple linear regression analysis with SPSS Version 27. The results showed that the earnings management variable had no effect on firm value, while the tax avoidance and leverage variables had an effect on firm value.

Page 19 of 19 | Total Record : 182

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