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All Journal JURNAL AKUNTANSI UNIVERSITAS JEMBER EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Eksos JURNAL ECONOMINA Goodwood Akuntansi dan Auditing Reviu
Mukti, Aloysius Harry
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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ANALISIS PREDIKSI KEBANGKRUTAN (FINANCIAL DISTRESS) DENGAN MENGGUNAKAN METODE ALTMAN Z SCORE DAN METODE GROVER Christa, Fanesia; Mukti, Aloysius Harry
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 21 No 2 (2023)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v21i2.38200

Abstract

ABSTRACTThe purpose of this study is to analyze the company's financial statements to predict bankruptcy (financial distress) of retail companies listed on the Indonesia Stock Exchange. The population in this study are all retail companies which financial statements are available in the Indonesia Stock Exchange publications in 2017-2019. The test in this study uses a different test calculation (T-Test) to determine the significant difference between the Altman Z Score method and the Grover method regarding financial distress prediction. This is proven by the results of the analysis which show that there is a significant difference between the calculation using the Altman Z Score Method and the Grover Method with a significance value of less than 0.05.Keywords: Altman Z Score, Financial Distress, Grover ABSTRAKTujuan penelitian ini adalah untuk menganalisis laporan keuangan perusahaan untuk memprediksi kebangkrutan (financial distress) terhadap perusahaan retail yang terdaftar di Bursa Efek Indonesia. Populasi di dalam penelitian ini adalah seluruh perusahaan retail yang laporan keuangannya terdapat di publikasi Bursa Efek Indonesia pada tahun 2017-2019. Pengujian dalam penelitian ini menggunakan perhitungan uji beda (T-Test) untuk mengetahui perbedaan yang signifikan antara metode Altman Z Score dengan Metode Grover mengenai prediksi financial distress. Hal ini terbukti dengan hasil analisis yang menunjukan bahwa terdapat beda statistik antara perhitungan dengan Metode Altman Z Score dan Metode Grover. Implikasi dari hasil uji beda ini adalah diperlukan kehati-hatian bagi pengguna kedua metode ini dikarenakan memiliki sensitivitas yang berbeda di dalam memprediksi kebangkrutan yang akan berdampak pada keputusan yang dihasilkan.Kata Kunci: Altman Z Score, Financial Distress, Grover
Pengaruh Mekanisme Tata Kelola Perusahaan terhadap Kinerja Keuangan Perusahaan: Studi Empiris pada Perusahaan Non Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021 Utama, Bryan Pramudya; Sastrodiharjo, Istianingsih; Mukti, Aloysius Harry
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 4 (2023): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v4i4.2305

Abstract

Purpose: This study examines the effects of corporate governance mechanisms on financial performance. The population in this study is all consumer non-cyclical companies listed on the Indonesia Stock Exchange in 2019-2021). Methodology/approach: The variables used in this study were the company's financial performance as the dependent variable, the Influence of Corporate Governance Mechanisms as independent variables, and the Audit Committee and independent Board of Commissioners as control variables. The sampling technique used was the purposive sampling method and 126 data samples were obtained. The analytical method used is Descriptive Statistical Analysis, Classical Assumption Test, Correlation Test, Multiple Linear Regression Test, and Hypothesis Test Results: The results show that the influence of the Corporate Governance Mechanism with the Proxy of the Audit Committee has no effect on financial performance. The Independent Board of Commissioners has a positive effect on financial performance. In addition to the control variable, Firm Size does not affect financial performance, and Board Size does not affect financial performance.
Persepsi Mahasiswa Akuntansi dan Intensi untuk Menjadi Akuntan yang Profesional dan Berkualitas: Studi Pada Mahasiswa Program Studi Akuntansi Universitas Bhayangkara Jakarta Raya Mukti, Aloysius Harry; Windiarti, Nabilah Putri; Maharani, Agatha; Nafila, Sevina Ghina; Rizantha, Aditya Muhammad Rafly; Hidayat, Muhammad Faiz
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 2 (2024): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v5i2.2639

Abstract

Purpose: This research aims to study accounting students at Bhayangkara University Jakarta Raya regarding their perceptions of the accounting profession, their level of fortitude, and the need for financial assistance, and whether these factors significantly influence them to become professionally qualified accountants. Methodology/approach: This study was conducted using a questionnaire prepared based on seven independent variables, which were then distributed to accounting students. The sample in this study comprised 65 students from the accounting study program at Universitas Bhayangkara Jakarta Raya. Results: The results showed that salary, prestige or status, opportunities for advancement, and advice received did not affect students' intentions to pursue professional qualifications. At the same time, the variables of job security and stability, financial assistance, and personality fortitude had a significant influence on students’ intention to pursue professional qualifications. Limitation: The number of samplings that do not represent all populations needs to be carefully determined. Contribution: This study contributes to several aspects (1). This was the first study to explore the intentions of students at Universitas Bhayangkara Jakarta Raya (2). This research was a pre-observation of the intention of career pursuit for students in accounting majors.
Pengaruh Manajemen Laba terhadap Nilai Perusahaan dengan Variabel Pemoderasi Pengungkapan Tata Kelola Perusahaan Wahyuningsih, Sri; Mukti, Aloysius Harry
Eksos Vol 19 No 1 (2023): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v19i1.512

Abstract

The purpose of this study is to determine the effect of earnings management on firm value and the effect of corporate governance disclosure as a moderating variable in the relationship between earnings management and firm value. Information and data in this study include secondary data. Secondary data is obtained from the company's annual report that has been published. The approach used in this research is a quantitative approach. The sampling method in this study is purposive sampling, namely sampling using certain criteria and obtained as many as 75 data samples. The analytical method used is simple regression analysis and moderated regression analysis with residual test. The test results prove that earnings management has a positive and significant effect on firm value, but the disclosure of corporate governance as a moderation is not able to moderate the relationship between earnings management and firm value. The results of this study can be information for the public, especially for investors to be more careful in assessing companies that have good corporate values.
Corporate Governance Practices Related the Role of Financial Services Authority of Indonesia: A Literature Review Study Mukti, Aloysius Harry; Istianingsih, Istianingsih
EAJ (Economic and Accounting Journal) Vol. 7 No. 1 (2024): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v7i1.y2024.p55-64

Abstract

Based on previous studies, this study aims to explore three focus aspects: the role of the Financial Services Authority of Indonesia (OJK), the investment aspect and the leadership. A qualitative literature review methodology was employed to explore the various aspects of corporate governance. Research Ideas at the intersection of investment and good corporate governance can provide valuable insights into the evolving dynamics of modern financial markets: (1) Impact of ESG criteria on Investment decisions;  (2) Comparative analysis of governance (3) Corporate governance and Innovation Investment; (4) Board Composition and Investment outcomes; (5) Crisis management and Investor relations; (6) Corporate governance and Sustainable finance. Exploring research ideas at the intersection of company leadership and good corporate governance can yield valuable insights into how organizational dynamics influence business success and integrity. Several potential research areas: (1). Leadership styles and Governance outcomes; (2). Digital leadership in corporate governance; (3). Sustainable Leadership and ESG Performance; (4). Technology and Governance Transparency. Through qualitative methodologies derived from recent corporate governance phenomena in Indonesia, the article enriches research outcomes, providing valuable insights for regulators, investors, and decision-makers in Indonesian companies.
Pengaruh Rasio Keuangan terhadap Nilai Perusahaan pada Perusahaan Sektor Makanan dan Minuman (Terdaftar di Bursa Efek Indonesia) Ziah, Sifa Ulfa; Istianingsih, Istianingsih; Mukti, Aloysius Harry
JURNAL ECONOMINA Vol. 3 No. 2 (2024): JURNAL ECONOMINA, Februari 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i2.1220

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis Rasio Likuiditas, Rasio Solvabilitas, dan Rasio Profitabilitas terhadap Nilai Perusahaan. Metode penelitian ini menggunakan metode penelitian kuantitatif, dengan jenis dan sumber data yaitu data sekunder yang diperoleh dari laporan keuangan perusahaan. Populasi dan sampel penelitian ini adalah laporan keuangan perusahaan sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia periode tahun 2019 – 2022. Teknik pengambilan sampel yang digunakan yaitu teknik purposive sampling dan menghasilkan sebanyak 104 sampel data yang diolah yang telah memenuhi kriteria. Metode analisis yang digunakan adalah uji statistik deskriptif, uji asumsi klasik, uji regresi dengan regresi linear berganda, serta uji hipotesis. Hasil penelitian ini menunjukan Likuiditas tidak berpengaruh terhadap Nilai Perusahaan, Solvabilitas berpengaruh positif terhadap Nilai Perusahaan, Profitabilitas berpengaruh positif terhadap Nilai Perusahaan.
Pengaruh Mekanisme Tata Kelola Perusahaan dan Pengungkapan Manajemen Risiko terhadap Nilai Perusahaan (Studi Empiris pada Perusahaan Sektor Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022) Setiowati, Dani Pramesti; Sastrodiharjo, Istianingsih; Mukti, Aloysius Harry; Maidani, Maidani; Eprianto, Idel
JURNAL ECONOMINA Vol. 3 No. 2 (2024): JURNAL ECONOMINA, Februari 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i2.1222

Abstract

Penelitian ini bertujuan untuk menguji Pengaruh Mekanisme Tata Kelola Perusahaan dan Pengungkapan Manajemen Risiko Terhadap Nilai Perusahaan. Populasi dalam penelitian ini adalah seluruh perusahaan sektor consumer cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022. Variabel yang digunakan dalam penelitian ini adalah Nilai Perusahaan sebagai variabel dependen; Mekanisme Tata Kelola Perusahaan yang diproksikan dengan Proporsi Dewan Komisaris Independen, Total Komite Audit, Rapat Komite Audit, dan Pengungkapan Manajemen Risiko sebagai variabel independen. Teknik pengambilan sampel yang digunakan yaitu metode purposive sampling dan diperoleh sebanyak 81 perusahaan. Metode analisis yang digunakan adalah Analisis Statistik Deskriptif, Uji Asumsi Klasik, Uji Korelasi, Uji Regresi Linear Berganda, dan Uji Hipotesis. Hasil penelitian menunjukkan bahwa Proporsi Dewan Komisaris Independen dan Pengungkapan Manajemen Risiko berpengaruh positif terhadap Nilai Perusahaan. Sedangkan untuk Total Komite Audit dan Rapat Komite Audit tidak mempengaruhi Nilai Perusahaan.
Apakah Persepsi Mahasiswa penting dalam Karier Auditor?: Studi Pada Mahasiswa Program Studi Akuntansi Universitas Bhayangkara Jakarta Raya Mukti, Aloysius Harry; Sari, Eka Lala; Handayani, Nur Tiara; Lestari, Rahmawati Indah; Amanda, Tiara Audia; Chahyani, Zahra Fauziah
Goodwood Akuntansi dan Auditing Reviu Vol. 2 No. 2 (2024): Mei
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v2i2.2638

Abstract

Purpose: This study analyzes the perceptions that influence accounting students at Bhayangkara University Jakarta Raya in choosing a career as an auditor through several indicators. Methodology/Approach: The approach used was descriptive and quantitative. The sample in this study comprised 87 students from Bhayangkara University, Jakarta, Raya. Data were collected through questionnaires distributed to students using a purposive sampling method and processed using SPSS with classical assumptions and hypothesis testing. Results: The results indicate that financial rewards, professional training, professional recognition, and social value have negative and insignificant effects on accounting students’ interest in a career as an auditor. The work environment variable, market considerations, and personality have a positive and significant effect on accounting students’ interest in their career as an auditor. Limitations: (1) The number of samples that did not represent all populations must be carefully determined. (2). A normality test was performed using a scatter plot. Further research can utilize the Kolmogorov test so it can more precisely Contribution: This study contributes to several aspects (1). This was the first study to explore the intentions of students at Universitas Bhayangkara Jakarta Raya (2). This research elaborated the perception regarding auditor career.
Co-Authors Amanda, Tiara Audia Chahyani, Zahra Fauziah Christa, Fanesia Handayani, Nur Tiara Hidayat, Muhammad Faiz Idel Eprianto Istianingsih Istianingsih, Istianingsih Istianingsih Sastrodiharjo, Istianingsih Lestari, Rahmawati Indah Maharani, Agatha Maidani, Maidani Nafila, Sevina Ghina Rizantha, Aditya Muhammad Rafly Sari, Eka Lala Setiowati, Dani Pramesti Sri Wahyuningsih Utama, Bryan Pramudya Windiarti, Nabilah Putri Ziah, Sifa Ulfa