Article Per Year (5 Year)
p-Index From 2019 - 2024
0.444
P-Index
This Author published in this journals
All Journal NERACA : JURNAL AKUNTANSI TERAPAN Jurnal Pajak Vokasi (JUPASI)
Imam Susanto
Institut Ilmu Sosial dan Manajemen Stiami Jakarta
Economics, Econometrics & Finance Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Pengaruh Net Profit Margin dan Return On Asset Terhadap Financial Distress Perusahaan Sektor Pertambangan Batubara yang Terdaftar di Bei Periode 2014 – 2018 Imam Susanto; Indah Setyowati
Jurnal Pajak Vokasi (JUPASI) Vol 2, No 2: Maret 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (321.317 KB) | DOI: 10.31334/jupasi.v2i2.1432

Abstract

This study aims to examine the effect of Net Profit Margin, Return On Asset, on Financial Distress that are calculated using the Altman Z-score. The population in this study is the coal mining companies listed on the Indonesia Stock Exchange period 2014 – 2018. Sampling in this study uses the Purposive Random Sampling method in order to obtain a sample of 30 samples from 6 companies. This research uses a quantitive approach to the type of collaborative research. The data used in the form of company financial statement obtained from the Indonesia Stock Exchange. The data is then analyzed using multiple linier regression methods with SPSS version 26 . The results of the analysis show that partially Net Profit Margin has a negative effect and significant on the Financial Distre. This is evidenced through the t test, where t count is smaller than t table (-1,738 < 2,0518) and Return On Asset has a positive and significant effect on Financial Distress. This is evidenced through the t test, where t count is bigger than t table and is (4,633 > 2,11991). Simultaneously, Net Profit Margin, Return On Asset has a significant effect on the Financial Distress this is indicated by the significance of the F test value of 0,000 smaller than 0,05..
The Effect of Net Profit Margin And Return On Asset on Financial Distress of Coal Mining Sector Companies Registered In IDX Period 2014 – 2018 Indah Setyowati; Imam Susanto
Neraca : Jurnal Akuntansi Terapan Vol 2, No 1: October 2020
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/neraca.v2i1.1104

Abstract

This study aims to examine the effect of Net Profit Margin, Return On Asset, on Financial Distress that are calculated using the Altman Z-score. The population in this study is the coal mining companies listed on the Indonesia Stock Exchange period 2014 – 2018. Sampling in this study uses the Purposive Random Sampling method in order to obtain a sample of 30 samples from 6 companies. This research uses a quantitive approach to the type of collaborative research. The data used in the form of company financial statement obtained from the Indonesia Stock Exchange. The data is then analyzed using multiple linier regression methods with SPSS version 26 . The results of the analysis show that partially Net Profit Margin has a negative effect and significant on the Financial Distre. This is evidenced through the t test, where t count is smaller than t table (-1,738 < 2,0518) and Return On Asset has a positive and significant effect on Financial Distress. This is evidenced through the t test, where t count is bigger than t table and is (4,633 > 2,11991). Simultaneously, Net Profit Margin, Return On Asset has a significant effect on the Financial Distress this is indicated by the significance of the F test value of 0,000 smaller than 0,05
Co-Authors Indah Setyowati