Pub Date : 2024-01-08DOI: 10.59581/jap-widyakarya.v2i1.2491
Debby Shinta Wulan, N. Rahmawati, Arys Arya Anfield, Cholis Hidayanti, Jl. Semolowaru, No.45, Menur Pumpungan, Kecamatan Sukolilo, Jawa Surabaya, Timur, Kata Kunci, Industri Besi Baja, Rasio Keuangan, Kinerja Keuangan
Indonesia's economy relies heavily on the steel industry, making it an important sector. This study was conducted with the aim of understanding the comparison of financial ratios. iron and steel sector in Indonesia in 2019 to 2021. This study utilizes secondary information derived from the annual financial statements of steel industry companies in Indonesia. The findings indicate an overall improvement in the financial performance of the steel sector in Indonesia in 2021 compared to 2019, as evidenced by an increase in most financial ratios. Therefore, the study concluded that the financial performance of the steel sector in Indonesia experienced positive growth in 2021. However, certain financial ratios, such as current ratio and quick ratio, still require careful attention.
{"title":"Analisis Perbandingan Rasio Keuangan Sektor Besi Baja 2019-2021","authors":"Debby Shinta Wulan, N. Rahmawati, Arys Arya Anfield, Cholis Hidayanti, Jl. Semolowaru, No.45, Menur Pumpungan, Kecamatan Sukolilo, Jawa Surabaya, Timur, Kata Kunci, Industri Besi Baja, Rasio Keuangan, Kinerja Keuangan","doi":"10.59581/jap-widyakarya.v2i1.2491","DOIUrl":"https://doi.org/10.59581/jap-widyakarya.v2i1.2491","url":null,"abstract":"Indonesia's economy relies heavily on the steel industry, making it an important sector. This study was conducted with the aim of understanding the comparison of financial ratios. iron and steel sector in Indonesia in 2019 to 2021. This study utilizes secondary information derived from the annual financial statements of steel industry companies in Indonesia. The findings indicate an overall improvement in the financial performance of the steel sector in Indonesia in 2021 compared to 2019, as evidenced by an increase in most financial ratios. Therefore, the study concluded that the financial performance of the steel sector in Indonesia experienced positive growth in 2021. However, certain financial ratios, such as current ratio and quick ratio, still require careful attention.","PeriodicalId":260244,"journal":{"name":"Jurnal Akuntan Publik","volume":"17 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139445388","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-07-20DOI: 10.59581/jap-widyakarya.v1i3.948
Clara Valencia, Kurnia Indah Sumunar
This study examines Heatlhcare companies listed on the Indonesia Stock Exchange. This study aims to determine the effect of Profitability, Leverage, and Company Size on Audit delay experienced by healthcare companies during the pandemic and the new normal era. The sample companies are 19 healthcare companies on the IDX. The dependent variable used is audit delay and the independent variables used include: Profitability, Leverage, and Firm Size. The analysis of this study uses multiple linear regression with SPSS 25 (Statistical Package for Social Science). The results of this study indicate that: (a) Profitability has an effect on audit delay; (b) Leverage has no effect on audit delay; (c) Company size has no effect on audit delay; (d) Simultaneously the independent variables affect the dependent variable.
本研究考察了在印尼证券交易所上市的医疗保健公司。本研究旨在确定盈利能力、杠杆率和公司规模对大流行和新常态时期医疗保健公司审计延迟的影响。样本公司是IDX上的19家医疗保健公司。使用的因变量是审计延迟，使用的自变量包括:盈利能力，杠杆率和公司规模。本研究使用SPSS 25 (Statistical Package for Social Science)进行多元线性回归分析。这项研究的结果表明:(a)盈利能力对审计延迟有影响;(b)杠杆对审计延迟没有影响;(c)公司规模对审计延迟没有影响;(d)自变量同时影响因变量。
{"title":"Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Audit Delay Pada Saat Pandemi dan Era New Normal (Studi Empiris Pada Perusahaan Healthcare Yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022)","authors":"Clara Valencia, Kurnia Indah Sumunar","doi":"10.59581/jap-widyakarya.v1i3.948","DOIUrl":"https://doi.org/10.59581/jap-widyakarya.v1i3.948","url":null,"abstract":"This study examines Heatlhcare companies listed on the Indonesia Stock Exchange. This study aims to determine the effect of Profitability, Leverage, and Company Size on Audit delay experienced by healthcare companies during the pandemic and the new normal era. The sample companies are 19 healthcare companies on the IDX. The dependent variable used is audit delay and the independent variables used include: Profitability, Leverage, and Firm Size. The analysis of this study uses multiple linear regression with SPSS 25 (Statistical Package for Social Science). The results of this study indicate that: (a) Profitability has an effect on audit delay; (b) Leverage has no effect on audit delay; (c) Company size has no effect on audit delay; (d) Simultaneously the independent variables affect the dependent variable.","PeriodicalId":260244,"journal":{"name":"Jurnal Akuntan Publik","volume":"28 19","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114027985","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-27DOI: 10.59581/jap-widyakarya.v1i2.386
Winne Ayunda Gaiska, Naufal Gama Affandyar, Muhammad Yasin
This study analyzes the causes, consequences and solutions to portrait poverty in post-reform Mojokerto Regency, including: Poverty Line, Number of Poor Population, Percentage of Poor Population, Consequences and Solutions to Post-Reform Poverty. Poverty is a very dynamic problem that depends on the challenges faced. In Indonesia, each government period has its own focus and character in efforts to reduce poverty. Preparing for the analysis requires information to be used in the research process. Information in the form of research published by the Central Bureau of Statistics of Finland (BPS), other information from the BPS of East Java Province, BPS of Mojokerto Regency, using time series data (time series data) at least from the most recent period of 3-5 years, and using djpb data from the Indonesian Ministry of Finance. The results of the study show that the poverty line is known to be directly proportional to the increase in the number of poor people in 2020. This indicates that the increase in the price of food and other staple goods will be far above the average. spending of the poor. The very poor and the poor remained in place, while the near poor became even poorer as their spending could no longer keep up with the rising poverty line. It is hoped that during this reform period, the Mojokerto Regency Government will be able to overcome the impacts and consequences and find solutions or steps to reduce the current poverty problems in Mojokerto Regency.
{"title":"Analisis Penyebab, Konsekuensi, Dan Solusi Potret Kemiskinan Di Kabupaten Mojokerto Pasca Reformasi","authors":"Winne Ayunda Gaiska, Naufal Gama Affandyar, Muhammad Yasin","doi":"10.59581/jap-widyakarya.v1i2.386","DOIUrl":"https://doi.org/10.59581/jap-widyakarya.v1i2.386","url":null,"abstract":"This study analyzes the causes, consequences and solutions to portrait poverty in post-reform Mojokerto Regency, including: Poverty Line, Number of Poor Population, Percentage of Poor Population, Consequences and Solutions to Post-Reform Poverty. Poverty is a very dynamic problem that depends on the challenges faced. In Indonesia, each government period has its own focus and character in efforts to reduce poverty. Preparing for the analysis requires information to be used in the research process. Information in the form of research published by the Central Bureau of Statistics of Finland (BPS), other information from the BPS of East Java Province, BPS of Mojokerto Regency, using time series data (time series data) at least from the most recent period of 3-5 years, and using djpb data from the Indonesian Ministry of Finance. The results of the study show that the poverty line is known to be directly proportional to the increase in the number of poor people in 2020. This indicates that the increase in the price of food and other staple goods will be far above the average. spending of the poor. The very poor and the poor remained in place, while the near poor became even poorer as their spending could no longer keep up with the rising poverty line. It is hoped that during this reform period, the Mojokerto Regency Government will be able to overcome the impacts and consequences and find solutions or steps to reduce the current poverty problems in Mojokerto Regency.","PeriodicalId":260244,"journal":{"name":"Jurnal Akuntan Publik","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130881991","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-26DOI: 10.59581/jap-widyakarya.v1i2.377
David Setiawan, Edelweis Bunga Gunung, Muhammad Yasin
This journal investigates industrial strategies that are relevant in the context of macroeconomics in the city of Surabaya. Surabaya, as one of the largest cities in Indonesia, has an important role in industrial development and national economic growth. The purpose of this study is to analyze various industrial strategies that can be used to strengthen the city's macro-economy. The research method used in this study involves the analysis of secondary data obtained from reliable sources, including government reports, industry case studies, and related literature. Based on the data analysis, several industrial strategies that have proven effective in influencing the macro-economy in the city of Surabaya are identified and evaluated..
{"title":"Strategi Industri Pada Ekonomi Makro Di Kota Surabaya","authors":"David Setiawan, Edelweis Bunga Gunung, Muhammad Yasin","doi":"10.59581/jap-widyakarya.v1i2.377","DOIUrl":"https://doi.org/10.59581/jap-widyakarya.v1i2.377","url":null,"abstract":"This journal investigates industrial strategies that are relevant in the context of macroeconomics in the city of Surabaya. Surabaya, as one of the largest cities in Indonesia, has an important role in industrial development and national economic growth. The purpose of this study is to analyze various industrial strategies that can be used to strengthen the city's macro-economy. The research method used in this study involves the analysis of secondary data obtained from reliable sources, including government reports, industry case studies, and related literature. Based on the data analysis, several industrial strategies that have proven effective in influencing the macro-economy in the city of Surabaya are identified and evaluated..","PeriodicalId":260244,"journal":{"name":"Jurnal Akuntan Publik","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131096462","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-16DOI: 10.59581/jap-widyakarya.v1i1.272
Cahyo, Sri Harjanto, Putu Sulastri, Stie Dharmaputra, Semarang, Mahasiswa Stie, Dharmaputra Semarang, Dosen Stie, Dharmaputra Semaran
This study concerns profitability, aiming to analyze the effect of Non Performing Loans (NPL) and capital structure on profitability mediated by credit growth. The population of this study were all Rural Banks (BPR) in Central Java province, totaling 257 BPRs. This study used purposive sampling, with the criteria being a private BPR with its head office in Central Java province and reporting complete financial data for the 2019-2021 period. Methods of data analysis using multiple linear regression analysis and data processing using SPSS. The results of hypothesis testing show that Non-Performing Loans (NPL) have a significant negative effect on credit growth. Capital structure have a significant positive effect on credit growth. Credit growth have a positive but not significant effect on profitability. Non Performing Loans (NPL) have a significant negative effect on profitability. Capital structure have a significant positive effect on profitability. The results of the analysis of mediating variables using the Sobel test, found that credit growth cannot mediate the effect Non Performing Loans (NPL) against profitability.Credit growth cannot mediate the effectcapital structure on profitability.
{"title":"Analisis Pengaruh Non Performing Loan (NPL) Dan Struktur Modal Terhadap Profitabillitas Yang Dimediasi Oleh Pertumbuhan Kredit (Studi pada BPR di Provinsi Jawa Tengah Periode Tahun 2019-2021)","authors":"Cahyo, Sri Harjanto, Putu Sulastri, Stie Dharmaputra, Semarang, Mahasiswa Stie, Dharmaputra Semarang, Dosen Stie, Dharmaputra Semaran","doi":"10.59581/jap-widyakarya.v1i1.272","DOIUrl":"https://doi.org/10.59581/jap-widyakarya.v1i1.272","url":null,"abstract":"This study concerns profitability, aiming to analyze the effect of Non Performing Loans (NPL) and capital structure on profitability mediated by credit growth. The population of this study were all Rural Banks (BPR) in Central Java province, totaling 257 BPRs. This study used purposive sampling, with the criteria being a private BPR with its head office in Central Java province and reporting complete financial data for the 2019-2021 period. Methods of data analysis using multiple linear regression analysis and data processing using SPSS. The results of hypothesis testing show that Non-Performing Loans (NPL) have a significant negative effect on credit growth. Capital structure have a significant positive effect on credit growth. Credit growth have a positive but not significant effect on profitability. Non Performing Loans (NPL) have a significant negative effect on profitability. Capital structure have a significant positive effect on profitability. The results of the analysis of mediating variables using the Sobel test, found that credit growth cannot mediate the effect Non Performing Loans (NPL) against profitability.Credit growth cannot mediate the effectcapital structure on profitability.","PeriodicalId":260244,"journal":{"name":"Jurnal Akuntan Publik","volume":"94 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127020408","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-16DOI: 10.59581/jap-widyakarya.v1i1.270
Firdaus Helmi Adam, Agus Hariyanto
This study aims to determine the effect of tuition fees, promotions, facilities, infrastructure, and also reputation on student decision-making in choosing the Islamic Economics study program, at the Faculty of Economics and Business (FEB) Diponegoro University, Semarang. This study uses a quantitative approach. The variables used in this study are tuition fees, promotions, facilities, and infrastructure, reputation, decision-making. The method used in this study was by taking questionnaire data which was distributed to active students of the Islamic Economics study program at Diponegoro University. The population used in this study is the number of active students in 2019, 2020, 2021, and 2022 which total 615 students. The samples taken were 97 students using the proportional random sampling technique. This study used multiple linear regression which was processed using the Statistical Package for Social Science (SPSS) version 26. The results showed that the infrastructure and reputation variables influenced student decision-making in choosing a study program, but the tuition and promotion variables did not affect student decisions in choosing the Islamic Economics study program, Faculty of Economics and Business (FEB) Diponegoro University Semarang.
{"title":"Analisis Faktor – Faktor Yang Mempengaruhi Keputusan Mahasiswa Memilih Melanjutkan Pendidikan Strata-1 Ekonomi Islam Universitas Diponegoro","authors":"Firdaus Helmi Adam, Agus Hariyanto","doi":"10.59581/jap-widyakarya.v1i1.270","DOIUrl":"https://doi.org/10.59581/jap-widyakarya.v1i1.270","url":null,"abstract":"This study aims to determine the effect of tuition fees, promotions, facilities, infrastructure, and also reputation on student decision-making in choosing the Islamic Economics study program, at the Faculty of Economics and Business (FEB) Diponegoro University, Semarang. This study uses a quantitative approach. The variables used in this study are tuition fees, promotions, facilities, and infrastructure, reputation, decision-making. The method used in this study was by taking questionnaire data which was distributed to active students of the Islamic Economics study program at Diponegoro University. The population used in this study is the number of active students in 2019, 2020, 2021, and 2022 which total 615 students. The samples taken were 97 students using the proportional random sampling technique. This study used multiple linear regression which was processed using the Statistical Package for Social Science (SPSS) version 26. The results showed that the infrastructure and reputation variables influenced student decision-making in choosing a study program, but the tuition and promotion variables did not affect student decisions in choosing the Islamic Economics study program, Faculty of Economics and Business (FEB) Diponegoro University Semarang.","PeriodicalId":260244,"journal":{"name":"Jurnal Akuntan Publik","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124314661","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-15DOI: 10.59581/jap-widyakarya.v1i1.253
Becdivanto Trianjas Hutomo Aji, Reni Yendrawati
Society demands public sector organizations to be able to manage public services and provide them in an accountable, participative and transparent manner. SAKTI or Institutional Level Financial Application System is an application that is used as a means of work units in supporting the implementation of SPAN to carry out financial management which includes the planning stages to budget accountability. The purpose of this research is to observe how SAKTI works and to analyze the system, with the implications of whether it provides convenience in the performance of work units of government agencies. This type of research is descriptive qualitative and the method for collecting data used is direct observation with field research and library research, and the information will be filtered through descriptive analysis methods. The research results that have been achieved are that SAKTI is a new effectiveness. The advantage of using SAKTI is that it has an open platform, so it can be accessed anywhere and anytime, and provides efficient integration. Weaknesses in the use of SAKTI is the user's understanding in technical operations, so it requires sufficient training and another deficiency is the internal control of the organization. The conclusion of this research is that in the era of technology that pressures society for optimal and in-depth digital understanding. Suggestions by the author are to integrate a digital concept in the work system of the work unit, more understanding is needed so that it does not become an obstacle.
{"title":"Analisis Sakti Dalam Pelaporan Bendahara Pengeluaran Di BBPPKS Regional III Yogyakarta","authors":"Becdivanto Trianjas Hutomo Aji, Reni Yendrawati","doi":"10.59581/jap-widyakarya.v1i1.253","DOIUrl":"https://doi.org/10.59581/jap-widyakarya.v1i1.253","url":null,"abstract":"Society demands public sector organizations to be able to manage public services and provide them in an accountable, participative and transparent manner. SAKTI or Institutional Level Financial Application System is an application that is used as a means of work units in supporting the implementation of SPAN to carry out financial management which includes the planning stages to budget accountability. The purpose of this research is to observe how SAKTI works and to analyze the system, with the implications of whether it provides convenience in the performance of work units of government agencies. This type of research is descriptive qualitative and the method for collecting data used is direct observation with field research and library research, and the information will be filtered through descriptive analysis methods. The research results that have been achieved are that SAKTI is a new effectiveness. The advantage of using SAKTI is that it has an open platform, so it can be accessed anywhere and anytime, and provides efficient integration. Weaknesses in the use of SAKTI is the user's understanding in technical operations, so it requires sufficient training and another deficiency is the internal control of the organization. The conclusion of this research is that in the era of technology that pressures society for optimal and in-depth digital understanding. Suggestions by the author are to integrate a digital concept in the work system of the work unit, more understanding is needed so that it does not become an obstacle.","PeriodicalId":260244,"journal":{"name":"Jurnal Akuntan Publik","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134165753","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-04-30DOI: 10.59581/jap-widyakarya.v1i1.208
Gunawan Aji, Nur Fidia, Vina Nur Azizah, Aisyah Amini
The purpose of this study was to determine the effect of capital structure, liquidity, profit growth, and company size on earnings quality in mining sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Earnings Quality Variables using Quality of Income. The sample method used was purposive sampling. From the population in the Mining Sector Companies during the 2019- 2021 period, 13 companies that met the sample criteria were taken. The analytical tool used is multiple linear regression analysis. Data processing in this study used the SPSS (Statistic Package for the Social Sciens) software program 25.00 for Windows. The results showed that capital structure, profit growth, and company size had no negative and insignificant effects on earnings quality. Liquidity has a positive and significant effect on earnings quality. The influence of Capital Structure, Liquidity, Profit Growth, and Company Size together has a positive and significant effect on earnings quality in mining sector companies listed on the IDX.
本研究的目的是确定2019-2021年期间在印度尼西亚证券交易所上市的矿业公司的资本结构、流动性、利润增长和公司规模对盈余质量的影响。使用收益质量的盈余质量变量。采用目的抽样的抽样方法。从2019年至2021年期间矿业部门公司的人口中，选取了13家符合样本标准的公司。使用的分析工具是多元线性回归分析。本研究的数据处理使用SPSS (statistical Package for the Social Sciens) 25.00 for Windows软件程序。结果表明，资本结构、利润增长和公司规模对盈余质量没有显著的负向影响。流动性对盈余质量有显著的正向影响。资本结构、流动性、利润增长和公司规模共同对IDX上市矿业公司盈余质量具有显著的正向影响。
{"title":"Pengaruh Struktur Modal, Likuiditas, Pertumbuhan Laba Dan Ukuran Perusahaan Terhadap Kualitas Laba Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di BEI 2019-2021","authors":"Gunawan Aji, Nur Fidia, Vina Nur Azizah, Aisyah Amini","doi":"10.59581/jap-widyakarya.v1i1.208","DOIUrl":"https://doi.org/10.59581/jap-widyakarya.v1i1.208","url":null,"abstract":"The purpose of this study was to determine the effect of capital structure, liquidity, profit growth, and company size on earnings quality in mining sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Earnings Quality Variables using Quality of Income. The sample method used was purposive sampling. From the population in the Mining Sector Companies during the 2019- 2021 period, 13 companies that met the sample criteria were taken. The analytical tool used is multiple linear regression analysis. Data processing in this study used the SPSS (Statistic Package for the Social Sciens) software program 25.00 for Windows. The results showed that capital structure, profit growth, and company size had no negative and insignificant effects on earnings quality. Liquidity has a positive and significant effect on earnings quality. The influence of Capital Structure, Liquidity, Profit Growth, and Company Size together has a positive and significant effect on earnings quality in mining sector companies listed on the IDX.","PeriodicalId":260244,"journal":{"name":"Jurnal Akuntan Publik","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127663072","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
: Financial distress is a condition where a company experiences a decline in financial condition which is usually temporary, but will develop worse if the condition is not quickly overcome and can cause the company to go bankrupt. The purpose of this study is to determine the effect of profitability, liquidity, company size and institutional ownership on financial distress. The population is property and real estate companies listed on the Indonesia Stock Exchange (IDX) in the financial statements for the 2016-2021 period. Samples were determined by purposive sampling techniques with certain criteria and obtained samples of 36 companies. This study used a multiple linear regression analysis method assisted by the SPSS Version 22 program. The results of this study show that profitability as measured by return on equity has a positive and significant effect on financial distress, liquidity as measured by curre ratio has a positive and significant effect on financial distress, while company size does not affect financial distress, institutional ownership positively affects financial distress
当前位置财务困境是指公司的财务状况下降，通常是暂时的，但如果不迅速克服这种状况，情况会恶化，并可能导致公司破产。本研究的目的是确定盈利能力、流动性、公司规模和机构所有权对财务困境的影响。人口是2016-2021年期间在印度尼西亚证券交易所(IDX)财务报表中上市的房地产公司。采用有目的抽样技术，按一定的标准确定样本，共获得36家企业的样本。本研究采用SPSS Version 22软件辅助的多元线性回归分析方法。本研究结果表明，以净资产收益率衡量的盈利能力对财务困境有正显著影响，以流通率衡量的流动性对财务困境有正显著影响，而公司规模对财务困境没有影响，机构所有权对财务困境有正显著影响
{"title":"Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan dan Kepemilikan Institusional Terhadap Financial Distress","authors":"Dita Puspitawati, Rinny Meidiyustiani, Indah Rahayu Lestari","doi":"10.59581/jap-widyakarya.v1i1.205","DOIUrl":"https://doi.org/10.59581/jap-widyakarya.v1i1.205","url":null,"abstract":": Financial distress is a condition where a company experiences a decline in financial condition which is usually temporary, but will develop worse if the condition is not quickly overcome and can cause the company to go bankrupt. The purpose of this study is to determine the effect of profitability, liquidity, company size and institutional ownership on financial distress. The population is property and real estate companies listed on the Indonesia Stock Exchange (IDX) in the financial statements for the 2016-2021 period. Samples were determined by purposive sampling techniques with certain criteria and obtained samples of 36 companies. This study used a multiple linear regression analysis method assisted by the SPSS Version 22 program. The results of this study show that profitability as measured by return on equity has a positive and significant effect on financial distress, liquidity as measured by curre ratio has a positive and significant effect on financial distress, while company size does not affect financial distress, institutional ownership positively affects financial distress","PeriodicalId":260244,"journal":{"name":"Jurnal Akuntan Publik","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128412690","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-03-30DOI: 10.59581/jap-widyakarya.v1i1.206
Risya Amalia, Arih Setyaningrum, Evi Satispi
The existence of technology has become insignificant and affects all activities and human life in the world. As in today's era, almost everything is dependent on technology. Information technology in the e-government era can make it easy for people to obtain information and communicate interactively. Because with this technology, we can get information quickly. Information obtained through communication technology makes it easier for an organization to cooperate with each other in achieving the goals of the organization. Therefore the use of technology needs to be optimized and developed so as not to experience backwardness in obtaining information. This study aims to analyze the application of electronic signatures to the electronic official document system at the Jakarta Directorate General of Population and Civil Registration using qualitative research methods by collecting data through recording and observation. The theory used is Grindle's policy implementation theory. Based on the results of the research and discussion above, it can be concluded that the application of electronic signatures to the electronic official document system at the Directorate General of Population and Civil Registration in Jakarta in general has a positive impact and eases the work of its employees.
{"title":"Analisis Penerapan Tanda Tangan Elektronik Pada Tata Naskah Dinas Elektronik (Attandie) Di Direktorat Jenderal Kependudukan Dan Pencatatan Sipil","authors":"Risya Amalia, Arih Setyaningrum, Evi Satispi","doi":"10.59581/jap-widyakarya.v1i1.206","DOIUrl":"https://doi.org/10.59581/jap-widyakarya.v1i1.206","url":null,"abstract":"The existence of technology has become insignificant and affects all activities and human life in the world. As in today's era, almost everything is dependent on technology. Information technology in the e-government era can make it easy for people to obtain information and communicate interactively. Because with this technology, we can get information quickly. Information obtained through communication technology makes it easier for an organization to cooperate with each other in achieving the goals of the organization. Therefore the use of technology needs to be optimized and developed so as not to experience backwardness in obtaining information. This study aims to analyze the application of electronic signatures to the electronic official document system at the Jakarta Directorate General of Population and Civil Registration using qualitative research methods by collecting data through recording and observation. The theory used is Grindle's policy implementation theory. Based on the results of the research and discussion above, it can be concluded that the application of electronic signatures to the electronic official document system at the Directorate General of Population and Civil Registration in Jakarta in general has a positive impact and eases the work of its employees.","PeriodicalId":260244,"journal":{"name":"Jurnal Akuntan Publik","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129494889","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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