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All Journal Jurnal Bisnis dan Ekonomi Seminar Nasional Aplikasi Teknologi Informasi (SNATI) Jurnal Akuntansi & Auditing Indonesia Jurnal Keuangan dan Perbankan Abdimas Gadjah Mada International Journal of Business Journal of Indonesian Economy and Business International Research Journal of Business Studies (E-Journal) Jurnal Ekonomi dan Bisnis Kumawula: Jurnal Pengabdian Kepada Masyarakat The Indonesian Journal of Accounting Research
Luciana Spica Almilia
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Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Jurnal Akuntansi

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Analisis Rasio Keuangan untuk Memprediksi Kondisi Financial Distress Perusahaan Manufaktur yang Terdaftar di Bursa Efek Jakarta Luciana Spica Almilia; Kristijadi Kristijadi
Jurnal Akuntansi dan Auditing Indonesia Vol. 7 No. 2 (2003)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Financial distress precedes bankruptcy. Most financial distress models actually rely on bankruptcy data, which is easier to obtain. The purpose of this research to examine financial ratios that affect financial distress condition of a firm. The sample of this research consist of 24 distress firms and 37 non-distress firms, chosen by purposive sampling. The statistic method which is used to test on the research hypothesis is logistic regression. The result show that profit margin ratio (net income/net sales), financial leverage ratio (current liabilities/total assets), liquidity ratio (current assets/current liabilities) and growth (net income/total assets growth) is a significant variable to determine of financial distress firms.Keywords: financial distress, financial ratios, bankruptcy.
Faktor-faktor yang Mempengaruhi Pengungkapan Sukarela “Internet Financial and Sustainability Reporting” Luciana Spica Almilia
Jurnal Akuntansi dan Auditing Indonesia Vol. 12 No. 2 (2008)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Internet Financial and Sustainability Reporting (IFSR) is voluntary in nature. With no specific regulations on IFSR, there is a disparity of IFSR practices among companies. Some companies disclose only partial financial statement using a low level of technology, while others disclose full sets of financial reports using sophistications of the web such as multimedia and analytical tools. SustainAbility (1999) addressed the benefits (global reach, immediacy, ease of updating, transparency, link ability, and interactivity) of reporting social and environmental information on the website and thus the factors that affect decision of whether or not to use this communication medium. By placing information on the firm’s website, users can search, filter, retrieve, download, and even reconfigure such information at low cost in a timely fashion.The purpose of this study was to examine financial variables that affect Internet Financial and Sustainability Reporting (IFSR) in Indonesia Stock Exchange companies. The samples of this research include 104 listed firms in Indonesia Stock Exchange. The multiple regressions was used to examine variables that affect Internet Financial and Sustainability Reporting (IFSR). The sample of this research is companies that listed in Indonesia Stock Exchange companies. The findings of this research found that firm size, return on asset, and majority holder are determinant factors of IFSR index in Indonesia.Keywords:    internet, internet sustainability reporting, internet financial reporting, company website
Co-Authors Anak Agung Gede Sugianthara Angraini Angraini Emanuel Kristijadi Emil Pratiwi Emma Handayani Ertambang Nahartyo Firman Adi Setya Herla Kusumawardhani Jogiyanto Hartono Kristijadi Kristijadi Lailatul Badriyah Maria Oktavia Elizabeth Sinambela Meliza Silvy Meliza Silvy Mochammad Zahid Muzammil Hadi Murdiawati, Dewi Mutia Anugrah Pratiwi Nanang Shonhadji Nirwana Putri Pravitasari Nita, Riski Aprilia Nuraini Rokhmania, Nuraini Nurul Hasanah Uswati Dewi Putri Wulanditya Putri Wulanditya, Putri Riski Aprilia Nita Winny Herdinigtyas