scholarly journals Pengaruh Rasio Keuangan Pada Financial Distress Perusahaan Ritel Yang Terdaftar di Bursa Efek Indonesia (BEI)

2019 ◽  
pp. 251
Author(s):  
Ni Wayan Agustini ◽  
Ni Gusti Putu Wirawati
Keyword(s):  
Financial Distress ◽  
Stock Exchange ◽  
Total Sample ◽  
Growth Ratio ◽  
Financial Ratio ◽  
Coverage Ratio ◽  
Analysis Technique ◽  
Negative Effect ◽  
Profitability Ratios ◽  
Positive Effect

This study aims to obtain empirical evidence regarding the effect of financial ratios, namely liquidity ratios, leverage, profitability, activity, and growth on retail financial distress companies listed on the Indonesia Stock Exchange (IDX). The study was conducted during the period 2013-2017 with a total sample of 75 observations selected by non-probability sampling method, namely purposive sampling. The data analysis technique used is logistic regression analysis. The results of the study prove that leverage ratios have a positive effect on financial distress. Profitability ratios and activity ratios have a negative effect on financial distress. The liquidity ratio and growth ratio have no effect on financial distress. Keywords: financial ratio, financial distress, interest coverage ratio

scholarly journals Pengaruh Financial Distress, Ukuran Perusahaan, dan Corporate Governance pada Audit Delay

2019 ◽  
pp. 2154
Author(s):  
Ni Putu Shinta Oktaviani ◽  
Dodik Ariyanto
Keyword(s):  
Corporate Governance ◽  
Firm Size ◽  
Financial Distress ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Analysis Technique ◽  
Negative Effect ◽  
Positive Effect

This study aims to determine the effect of financial distress, company size, and corporate governance on audit delay. This research was conducted at mining companies listed on the Indonesia Stock Exchange in 2015-2017. The number of samples taken was 32 companies so that there were 96 observations, with a purposive sampling method. The analysis technique used in this study is multiple linear regression. Based on the results of the analysis found that financial distress and independent board of commissioners have positive effect on audit delay. Firm size, audit committee and institutional ownership have negative effect on audit delay. Keywords: Financial distress, firm size, corporate governance, audit delay

scholarly journals Pengaruh Rasio Keuangan pada Financial Distress

2020 ◽  
Vol 30 (8) ◽  
pp. 1969
Author(s):  
A. A. Istri Agung Mahaningrum ◽  
Ni Ketut Lely Aryani Merkusiwati
Keyword(s):  
Logistic Regression ◽  
Financial Distress ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Ratios ◽  
Observation Data ◽  
Analysis Technique ◽  
Negative Effect ◽  
Industry Sectors ◽  
Profitability Ratios

The purpose of this study is to obtain empirical evidence about the effect of financial ratios on financial distress. This research was conducted on companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange in the 2016-2018 period. The sample was determined using the nonprobability sampling method with a purposive sampling technique. The number of samples used was 39 companies and the overall observation data for the 2016-2018 period was 117 observation data. The analysis technique used is logistic regression analysis. Based on the results of the study, it was stated that liquidity ratios had no effect on financial distress, leverage ratios had a positive effect on financial distress, profitability ratios had a negative effect on financial distress, activity ratios had no effect on financial distress and growth ratios had no effect on financial distress. Keywords: Financial Distress; Financial Ratios; Logistic Regression.

scholarly journals The effect of financial distress using the Altman and Springate Models on stock return in mediated earnings management

2021 ◽  
Vol 10 (5) ◽  
pp. 119-128
Author(s):  
Faradisa Bachmid ◽  
Sumiati Sumiati ◽  
Siti Aisjah
Keyword(s):  
Earnings Management ◽  
Stock Returns ◽  
Financial Distress ◽  
Stock Return ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Analysis Technique ◽  
Negative Effect ◽  
Positive Effect

This study aims to examine and analyze the effect of financial distress with the Altman and Springate Models on stock returns either directly or indirectly by involving earnings management as a mediation. This study uses secondary data from Textile and Garment Companies listed on the Indonesia Stock Exchange from 2015-2019, with a sample of 20 companies using sampling so that 100 observations are obtained. The data is obtained from the annual financial statements. The data analysis technique used SEM-PLS with the help of WarpPLS 6.0 software. The results of the study provide empirical evidence that financial distress has a positive effect on earnings management, while financial distress and earnings management has a negative effect on stock returns. Earnings management is able to mediate the effect of financial distress on stock returns.

scholarly journals PENGARUH FREE CASH FLOW, FINANCIAL DISTRESS, DAN INVESTMENT OPPORTUNITY SET TERHADAP MANAJEMEN LABA

2021 ◽  
Vol 14 (1) ◽  
Author(s):  
Sally Irawan ◽  
Prima Apriwenni
Keyword(s):  
Earnings Management ◽  
Cash Flow ◽  
Financial Distress ◽  
Stock Exchange ◽  
Total Sample ◽  
Free Cash Flow ◽  
Investment Opportunity ◽  
Purposive Sampling ◽  
Investment Opportunity Set ◽  
Positive Effect

<p><strong><em>ABSTRACT :  </em></strong><em>Stakeholders pay attention to the earnings report, thus encouraging company managers to plan strategies to produce reports expected by stakeholders. Earnings management is one way that can be done. Managers can intervene the earnings management by increasing or decreasing profit in order to achieve a certain level of profit which benefits himself or the company. This study aims to determine the influence of free cash flow, financial distress, and investment opportunity set on earnings management. </em><em>The research sample consisted of 11 infrastructure, utility, and transportation companies listed on the Indonesia Stock Exchange in 2014-2018 with the total sample of 55 data. This study used a purposive sampling method and was tested with SPSS 22.0 Software. The results show that the data have met the pooling test, classical assumptions and established criteria. The results of the F test show that the earnings management variable is affected simultaneously by free cash flow, financial distress, and investment opportunity set variables. The t test results show that the free cash flow and investment opportunity set have a significant positive effect on earnings management, whereas financial distress does not. In sum, there is enough evidence that free cash flow and investment opportunity set positively affect earnings management, but financial distress does not have enough evidence to influence earnings management.</em></p><p><strong><em>Keywords: </em></strong><em> Earnings Management, Free Cash Flow, Investment Opportunity Set, Financial Distress.</em></p><p><em> </em></p><p><strong>ABSTRAK:</strong> Laporan laba menjadi perhatian para <em>stakeholders</em> sehingga mendorong manajer perusahaan melakukan perencanaan strategi untuk menghasilkan laporan yang diharapkan <em>stakeholder</em>. Manajemen laba adalah salah satu cara yang dapat dilakukan. Intervensi manajer untuk melakukan manajemen laba dengan cara menaikkan atau menurunkan laba guna mencapai tingkat laba tertentu untuk menguntungkan dirinya sendiri atau perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh <em>free cash flow, financial distress, </em>dan <em>investment opportunity set </em>terhadap manajemen laba. Sampel penelitian ini adalah perusahaan infrastruktur, utilitas, dan transportasi yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Total sampel yang digunakan adalah 11 perusahaan dengan data observasi yang diperoleh sebanyak 55. Teknik pengambilan sampel yang digunakan adalah <em>non-probability sampling</em> dengan menggunakan metode <em>purposive sampling</em> dan pengujian yang dilakukan dengan bantuan <em>software</em> SPSS 22.0. Hasil penelitian dari data yang digunakan,  untuk uji pooling dan asumsi klasik telah lulus uji dan sudah memenuhi kriteria yang ditetapkan. Hasil uji F menunjukkan bahwa variable manajemen laba dipengaruhi secara simultan oleh variable <em>free cash flow, financial distress, </em>dan <em>investment opportunity set. </em>Dari hasil uji t memperlihatkan hasil bahwa <em>free cash flow </em>dan<em> investment opportunity set </em>mempunyai nilai signifikan positif terhadap manajemen laba, tapi untuk <em>financial distress </em>tidak mempunyai nilai signifikan terhadap manajemen laba. Kesimpulan dari penelitian ini adalah<em> free cash flow </em>dan <em>investment opportunity set </em>berpengaruh positif terhadap manajemen laba, sedangkan <em>financial distress </em>tidak berpengaruh terhadap manajemen laba.</p><p><strong>Kata Kunci:</strong> Manajemen Laba,<em> Free Cash Flow,  Investment Opportunity Set, Financial Distress</em></p><p> </p>

scholarly journals Pengaruh Slack Resources Dan Gender Dewan Terhadap Kualitas Pengungkapan Tanggung Jawab Sosial Perusahaan

2019 ◽  
Vol 1 (3) ◽  
pp. 1033-1050
Author(s):  
Nadia Dwi Tasya ◽  
Charoline Cheisviyanny
Keyword(s):  
Stock Exchange ◽  
Company Size ◽  
Disclosure Quality ◽  
Slack Resources ◽  
Analysis Technique ◽  
Negative Effect ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Positive Effect

Tthe objective of this study is to determinethe effect of slack resources and board’s gender on the quality of corporate social responsibility disclosures. The analysis technique uses multiple regression analysis methods. The sample in the study were 28 companies listed on the Indonesia stock exchange and reported sustainability reports for 2015-2017, so that 84 observations were obstained. The results find that slack resources have negative effect on CSR disclosure quality, while the gender on board of directors have positive effect on CSR disclosure quality. There is no relationship between commissioner’s gender and CSR disclosure quality. The control variables used in this study are company size, profitability and leverage, company size and leverage has a influence on CSR disclosure quality while the profitability has no influence on CSR disclosure quality

scholarly journals CASH FLOW, PROFITABILITY, LIQUIDITY AND INVESTMENT IN INDONESIA WITH FINANCIAL CONSTRAINT AS VARIABLE MODERATING

2020 ◽  
Vol 5 (1) ◽  
pp. 61-74
Author(s):  
Ibnu Damanudin ◽  
Risal Rinofah
Keyword(s):  
Cash Flow ◽  
Financial Constraints ◽  
Stock Exchange ◽  
Total Sample ◽  
Financial Constraint ◽  
Moderating Variables ◽  
Analysis Technique ◽  
Food And Beverage ◽  
Positive Effect ◽  
Observation Period

The purpose of this study is to determine the sensitivity of cash flow, profitability, liquidity, on investments with financial constraints as moderating variables. In manufacture company food and beverage sub-sector company for the period 2015-2018. The population in this study are all food and beverage sub-sector companies listed on the Indonesia Stock Exchange. The observation period used are 2015-2018 or 4 years. The sample is using purposive sampling method, so that a total sample of 10 samples was obtained multiplied by the observation period for 4 years to 40 research data. Data analysis technique used is multiple linear analysis method with a significant level of 5% (0.05). The results of this study indicate that cash flow and liquidity are not reflected on investments. While the profitability variable has a significant positive effect on investment. Different results are billed when cash flow and liquidity are moderated by financial constraints, cash flow and liquidity have a greater effect on non-financial constrained companies. While profitability does not have a different effect on financial constraint or unconstraint companies

scholarly journals PENGARUH LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MEDIASI

2019 ◽  
Vol 8 (5) ◽  
pp. 3028
Author(s):  
Ni Putu Ira Kartika Dewi ◽  
Nyoman Abundanti
Keyword(s):  
Firm Size ◽  
Consumer Goods ◽  
Firm Value ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Significant Positive Effect ◽  
Analysis Technique ◽  
Negative Effect ◽  
Consumer Goods Industry ◽  
Positive Effect

The purpose of this study was to determine the effect of  leverage and  firm size on firm value with profitability as intervening variable on consumer goods industry  in the Indonesian Stock Exchange. The population in this study are companies in the consumer goods industry Indonesian Stock Exchange amounted to 46 companies 2014-2017. Sampling technique used was purposive sampling, so that the final sample that is obtained is 21, a company incorporated in consumer goods industry in Indonesian Stock Exchange 2014-2017. Data analysis technique used in this research is path analysis and Sobel test. The result shows that leverage has significant negative effect on profitability  and firm size has significant positive effect on profitability. Leverage, firm size, and profitability have significant positive effect on firm value. Profitability mediates the effect of leverage on firm value significantly and profitability also mediates the effect of firm size  on firm value significantly.

scholarly journals Pengaruh Growth Opportunity dan Leverage pada Earning Response Coefficient

2020 ◽  
Vol 30 (6) ◽  
pp. 1414
Author(s):  
I Gusti Ayu Ary Amalia Tamara ◽  
I Gusti Ngurah Agung Suaryana
Keyword(s):  
Growth Rate ◽  
Linear Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Response Coefficient ◽  
Analysis Technique ◽  
Growth Opportunity ◽  
Negative Effect ◽  
Positive Effect

The purpose of this research is aim to obtain empirical evidence about the effect of growth opportunity and leverage on earning response coefficient (ERC). This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The sample are selected with purposive sampling method. The number of selected sample are 65 companies. The analysis technique of this research is using multiple linear regression. The result showed that growth opportunity had positive effect on ERC. Whereas leverage had negative effect on ERC. The higher the company's growth rate will increase ERC. While the higher the leverage the company will reduce ERC. Keywords: Growth Opportunity; Leverage; Earning Response Coefficient.

scholarly journals PENGARUH CAR, NPL, DER DAN LAR TERHADAP ROA PADA BANK UMUM DI BURSA EFEK INDONESIA

2019 ◽  
Vol 8 (12) ◽  
pp. 7411
Author(s):  
Ayu Chintya Arie Zeuspita ◽  
I Putu Yadnya
Keyword(s):  
Data Analysis ◽  
Commercial Banks ◽  
Stock Exchange ◽  
Significant Positive Effect ◽  
Bank Management ◽  
Significant Negative Effect ◽  
Observation Methods ◽  
Analysis Technique ◽  
Negative Effect ◽  
Positive Effect

ROA is a comparison between pre-tax profit and total bank assets. Factors that can influence ROA must be observed by bank management in order to obtain optimal ROA. Optimal ROA shows that banks are able to make good use of assets owned to generate profits. The purpose of this study was to determine the effect of CAR, NPL, DER and LAR partially on ROA in commercial banks on the IDX for the period 2013-2015. The sample in this study were banking companies listed on the Indonesia Stock Exchange for the period 2013-2015, which totaled 31 banking companies, which were taken using the census method. Data collection is done by nonparticipant observation methods. The data analysis technique used is multiple linear regression. The results showed that there was a significant positive effect between CAR and ROA. NPL shows a significant negative effect on ROA. DER shows a significant negative effect on ROA, and LAR shows a significant positive effect on ROA. Keywords: CAR, NPL, DER, LAR, ROA

scholarly journals THE INFLUENCE OF PROFITABILITY RATIOS, CAPITAL STRUCTURE AND SHAREHOLDING STRUCTURE AGAINST ON VALUE COMPANY (EMPIRICAL STUDY OF COAL MINING COMPANIES LISTED ON THE STOCK EXCHANGE OF INDONESIA YEAR 2011-2013)

2018 ◽  
Vol 1 (2) ◽  
Author(s):  
Gilang Ramadhan Fajri ◽  
Dwi Asih Surjandari
Keyword(s):  
Empirical Study ◽  
Capital Structure ◽  
Coal Mining ◽  
Firm Value ◽  
Stock Exchange ◽  
Partial Regression Coefficient ◽  
Mining Companies ◽  
Negative Effect ◽  
Profitability Ratios ◽  
Positive Effect

This study has the objective to assess the "Influence of Profitability Ratios, Capital Structure and Shareholding Structure Against On Value Company (Empirical Study of Coal Mining Companies Listed on the Stock Exchange of Indonesia Year 2011-2013)" The analysis technique used in this research is multiple linear regression and hypothesis testing using tstatistic to test the partial regression coefficient and f-statistic to test the feasibility of the research model with a 10% level of significance. It also conducted a classic assumption test including normality test, multicolinearity test, heteroscedasticity test and autocorrelation test. Based on the results of the study indicate that Profitability Return on equity positive effect on firm value. Earning pershare significant positive effect on the value of the company. The capital structure has a positive effect on firm value. institutional ownership has significant negative effect on the value of the company. Managerial ownership negatively affect the value of the company

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