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All Journal Liquidity: Jurnal Riset Akuntansi dan Manajemen Jurnal Bisnis dan Akuntansi Jurnal Akuntansi
SALIS MUSTA ANI
Universitas Pancasila
Economics, Econometrics & Finance

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DATA AKUNTANSI DALAM MEMPREDIKSI KEBANGKRUTAN: PERSPEKTIF HISTORIS DAN KONTEMPORER SALIS MUSTA ANI; AMELIA OKTRIVINA SIREGAR
Jurnal Bisnis dan Akuntansi Vol 21 No 1 (2019): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (123.737 KB) | DOI: 10.34208/jba.v21i1.422

Abstract

This paper discusses the development of the use of accounting data in predicting corporate bankruptcy (financial distress) and the role of accounting data in predicting bankruptcy. Research completion will be divided into several developments, covering the 1930s until the 2000s.
Financial Leverage, Risiko Sistematis, Size, Likuiditas Dan Return On Investment Pada Emiten LQ45 Di Bursa Efek Indonesia Indah Masri; Salis Musta Ani
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 4 No 1 (2015)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v4i1.76

Abstract

The aims of these research is to examine the extent which the variables are identified (size, liquidity, and return on investment) influence the sensitivity of the relationship between financial leverage with systematic risk (beta) using data pool balance panel. This study used a sample LQ45 companies selected by certain criteria. Data taken from information the annual financial statements and annual reports LQ45 2010 to 2013 with a total of 92 firm-year observations. Through the test model 1, the result that size a significant positive effect on the level of 5%. While testing the model 2 showed significant positive results at the level of 1% for financial leverage and liquidity variable. Testing model 3 shows that the leverage significant positive effect on the level of 1%. When tested together in the fourth model, the significant variable is the incremental variable on moderation financial leverage with liquidity, and moderation financial leverage with ROI. Results of model 4 explains that the liquidity and investment levels can affect the level of risk. the higher the level of investment, it will weaken the effect of financial leverage on a systematic risk, due to the higher level of investment led to financial leverage will be decreased so that the inherent systematic risk will also be reduced.
Kebijakan Dividen Antara Efek Syariah Dengan Efek Konvensional Salis Musta Ani; Hotman Fredy
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 3 No 2 (2014)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v3i2.84

Abstract

This study aims to reveal the dividend policy of the companies listed in the Islamic Securities and Exchange Conventional in 2012 in Indonesia Stock Exchange through a comparison of the two types of these securities in testing the effect of the current ratio (CR), cash position (CP), and the debt equity ratio (DER ), and net profit margin (NPM) on dividend policy by proxy dividend payout ratio (DPR). Growth (GROWTH) and firm size (SIZE) becomes the controlling variable in this study. Using data from 64 companies listed on the Stock Exchange DER result that significant positive effect on the DPR for Islamic securities. While the growth control variables proved significant negative effect on the DPR for Islamic securities. To test the model 2 (DPRK) obtained the result that the profitability (NPM) and the size effect on the DPR to conventional effects. This test illustrates that dividends on both the effects of development policy, is significantly affected by different variables. This is likely because the decision for investment or other financing different in each category effects. Moreover, we can see that the average dividend policy on Islamic securities is higher than the average dividend policy on conventional effects. This result could increase investor interest in the shares of sharia and encourage the development of Islamic securities. However, there are things that need attention, ie companies with Islamic securities need to further improve profitability.
Governance Dalam Perspektif Auditor Internal Dan Pengaruhnya Terhadap Kemungkinan Kebangkrutan Perusahaan Hotman Fredy; Salis Musta Ani
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 3 No 1 (2014)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v3i1.100

Abstract

This study examines the effect of the application of appropriate corporate governance guidelines for the internal auditor to the possibility of companies experiencing financial difficulties. Together with the control variables, ieLeverage, ROA, Quick Ratio, EPS, and Size, conducted testing using Binary Logit with the dependent variable. Panel data of 25 companies listed on the Indonesia Stock Exchange (BEI) for the total of 50 firm year traced through the annual report, IDX websites and corporate websites, as well as ICMD.The results show that Leverage and Size significantly influence the likelihood companies experiencing financial difficulties. However, this study failed to prove that the company's corporate governance affects the possibility of experiencing financial difficulties. Nevertheless, obtained a description of the application of corporate governance as defined by the guidelines of the internal auditors on average 79%. This proves that the internal auditor is also one of the governance that have contributed to the implementation of good corporate governance in the company so that it can be used as representation of the CG with other CG mechanisms.
Mekanisme Governance Dan Pengungkapan Sustainable Finance:Untuk Melihat Tingkat Kesiapan Penerapan Sustainable Finance Pada Perusahaan Jasa Keuangan Terdaftar Di BEI Salis Musta Ani; Hotman Fredy
Jurnal Akuntansi Vol. 21 No. 3 (2017): September 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v21i3.247

Abstract

This research is motivated by the lack of literature on the disclosure of sustainable finance and the need on preparing for the financial services industry in Indonesia to start implementing sustainable finance. In addition, the background of this research is the absence of standard setting of sustainable finance reporting standards, whereas the implementation of sustainable finance reporting is planned by OJK in 2016. This research is examination of  influence of governance mechanism towards sustainable finance. Data is traced from financial services companies listed on the BEI. The research method used is multiple linear regression. The result proves that size of both company and the directors affect the disclosure of sustainable finance. This study also illustrates that the average of companies in Indonesia nowadays, when using measurement items based on International Finance Corporation (IFC), report components in sustainable finance is 0.35 on average. OJK needs to pay attention to this to provide more intensive guidelines for implementation and reporting of sustainable finance.
Co-Authors Hotman Fredy Indah Masri Siregar, Amelia Oktrivina