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p-Index From 2019 - 2024
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All Journal International Journal of Social Science, Education, Communication and Economics Journal of Social Science
Erna Setiany
Mercu Buana University, Indonesia
Religion Arts Humanities Chemistry Economics, Econometrics & Finance Education Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Physics Social Sciences

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The Effect of Investment, Free Cash Flow, Earnings Management, and Interest Coverage Ratio on Financial Distress Meryana; Erna Setiany
Journal of Social Science Vol. 2 No. 1 (2021): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (198.702 KB) | DOI: 10.46799/jss.v2i1.86

Abstract

The purpose of this research is to test investments, free cash flow, earnings management, and interest coverage ratio are affecting the risk of financial distress in healthy enterprises.. Healthy companies can be seen from how large the value of working capital, retained earnings, income before tax, market value and sales implemented in the measurement of the financial difficulties model with the Altman Z-score method. Collection of data by purposive sampling and number of samples as many as 33 companies in the category of healthy companies. The results show that free cash flows and interest coverage ratio significant effect on the financial difficulties of healthy companies whereas investment and earnings management had no significant effect on the financial difficulties of healthy companies
The Effect of Top Management Team, Firm Size and Leverage on Earnings Management with Audit Quality as A Moderation Variable Rismawati Rismawati; Erna Setiany
International Journal of Social Science, Education, Communication and Economics (SINOMICS JOURNAL) Vol. 2 No. 4 (2023): October
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sj.v2i4.192

Abstract

This study aims to determine the influence of the Top Management Team, Firm Size and Leverage on earnings management with Audit Quality as a Moderating Variable. This type of research is quantitative research. This study uses secondary data obtained from the Indonesian Stock Exchange (IDX) website. The sample for this research is 24 companies that have conducted an IPO for the 2017-2021 period. This study uses a purposive sampling technique as a sample selection. The analytical method of this study uses multiple linear regression analysis with Eviews 12 as an analytical tool. The result is that the top management team variable has an effect on earnings management. Firm size and leverage variables have no effect on earnings management. Audit quality moderates leverage on earnings management.
Co-Authors Meryana Rismawati Rismawati