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Jurnal Ilmiah Akuntansi Pancasila (JIAP)
Published by Universitas Pancasila
ISSN : 27749517     EISSN : 27761835     DOI : https://doi.org/10.35814/jiap.v3i1
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education Other
Jurnal Ilmiah Akuntansi Pancasila adalah salah satu jurnal publikasi ilmiah mahasiswa dan dosen akuntansi tingkat Strata 1 dan Diploma 3 yang diterbitkan oleh Fakultas Ekonomi dan Bisnis Universitas Pancasila. Publikasi jurnal ini dilakukan secara berkala enam bulanan di bulan Januari dan bulan Juli yang memuat artikel atau naskah berupa hasil penelitian, karya ilmiah maupun studi kasus. Jurnal ini bertujuan untuk meningkatkan kualitas keilmuan, menyebarluaskan ilmu pengetahuan dalam perkembangan teori dan praktek kepada mahasiswa, akademisi, maupun praktisi di bidang akuntansi. Lingkup penelitian akuntansi yang dimuat dalam JIAP meliputi akuntansi keuangan, akuntansi manajemen, akuntansi sektor publik, auditing, sistem informasi, pasar modal, dan perpajakan, akuntansi syariah.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 72 Documents
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Pengaruh Kapasitas Operasi, Arus Kas Operasi, Pertumbuhan Penjualan, dan Ukuran Perusahaan Terhadap Financial Distress Hakim, Salwa Aulia; Sumarta, Nurmadi Harsa Sumarta
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol. 6 No. 1 (2026): Maret
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65179/7q05g193

Abstract

The instability observed in the retail sector following the pandemic necessitates a thorough assessment of corporate financial endurance. This research examines how operating capacity, operating cash flow, sales trajectories, and firm size influence the likelihood of financial distress. Adopting a quantitative methodology, the study focuses on retail subsector entities on the Indonesia Stock Exchange from 2020 to 2024. Using a purposive sampling technique, 165 data points from 33 companies were evaluated via logistic regression. The findings reveal that operating capacity exerts a significant positive influence on financial distress, suggesting that asset growth without effective sales conversion intensifies bankruptcy threats. In contrast, operating cash flow, sales expansion, and company size function as significant risk mitigators. The study concludes that the survival of retail enterprises amidst economic shifts is fundamentally determined by asset management precision and robust cash liquidity
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP KINERJA KEBERLANJUTAN Muhammad Rizky Arjunanda; Amyulianthy, Rafrini
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol. 6 No. 1 (2026): Maret
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65179/d1614033

Abstract

This study aims to analyze the effect of firm characteristics, namely profitability, leverage, and firm size, on sustainability performance. Profitability is measured using Return on Assets (ROA), leverage is measured using the Debt to Equity Ratio (DER), and firm size is measured using the natural logarithm of market capitalization (LnMarket Capitalization). This study employs a quantitative approach using secondary data. The research sample consists of 44 companies listed on the Indonesia Stock Exchange (IDX) and included in ESG Ratings/ESG Scores, selected through purposive sampling. Data were analyzed using multiple linear regression with the assistance of SPSS version 22. The results indicate that profitability and firm size have a positive and significant effect on sustainability performance, while leverage has a negative and significant effect on sustainability performance. These findings suggest that financial capacity and firm scale support the implementation of sustainability activities, whereas high leverage may limit a company’s ability to allocate resources to improve sustainability performance. This study is expected to provide insights for companies, investors, and other stakeholders in understanding the factors that influence corporate sustainability performance.

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