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Imam Mas’ud, Imam
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Economics, Econometrics & Finance

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PEMETAAN RISET AKUNTANSI BERBASIS PENGUJIAN VARIABEL MOTIVASI Putriaji, Ratih Rediyaningrum; Mas’ud, Imam
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 9, No 2 (2011)
Publisher : JURNAL AKUNTANSI UNIVERSITAS JEMBER

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Development of a discipline can not be separated from the role that research results are publicized in the literature and academic journals. A scientific discipline will not grow will die even if there is no research on the development of these disciplines. In the disciplines of accounting, accounting research has a very important role.First, accounting research role is to give effect to the accounting practices, so that accounting practices are not just from the road but it is based on research which is then developed in the theory. The theory that there would then be subject to empirical testing done in a sustainable manner. Thus, accounting research is not an end but it is the process for building theory and practice. The second role of accounting research is to improve understanding of environmental accounting to accounting practices are not understood as something taken for granted. Keywords : Motivation in Accounting for the development of accounting research.
ANALISIS RASIO KEUANGAN UNTUK MEMPREDIKSI KONDISI FINANCIAL DISTRESS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Mas’ud, Imam; Srengga, Reva Maymi
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 10, No 2 (2012)
Publisher : JURNAL AKUNTANSI UNIVERSITAS JEMBER

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Tujuan penelitian ini antara lain (1) untuk menganalisis pengaruh likuiditas terhadap kondisi financial distress perusahaan manufaktur yang terdaftar di BEI; (2) untuk menganalisis pengaruh profitabilitas terhadap kondisi financial distress perusahaan manufaktur yang terdaftar di BEI; (3) untuk menganalisis pengaruh financial leverage terhadap kondisi financial distress perusahaan manufaktur yang terdaftar di BEI; (4) untuk menganalisis pengaruh arus kas operasi terhadap kondisi financial distress perusahaan manufaktur yang terdaftar di BEI. Populasi penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2006-2010. Teknik pengambilan sampel yang digunakan dalam penelitian adalah metode purposive sampling. Sampel penelitian sebanyak 62 perusahaan dengan jumlah observasi 310. Metode analisis data yang digunakan regresi logistik. Hasil penelitian menunjukkan bahwa likuiditas tidak berpengaruh terhadap kondisi financial distress. Profitabilitas berpengaruh terhadap kondisi financial distress. Financial leverage tidak berpengaruh terhadap kondisi financial distress. Arus kas dari aktivitas operasi berpengaruh terhadap kondisi financial distress perusahaan manufaktur yang terdaftar di BEI. Kata Kunci: Likuiditas, profitabilitas, financial distress, financial leverage dan arus kas operasi
Co-Authors Ratih Rediyaningrum Putriaji, Ratih Rediyaningrum Reva Maymi Srengga, Reva Maymi