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All Journal Jurnal Ilmiah Universitas Batanghari Jambi ULIL ALBAB
Natasya Salsabila Nafis
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Studi Literatur: Apakah Earnings Management Termasuk Tindakan Kecurangan? Resky Awalia; Rafqah Annisa Kusumaningrum; Natasya Salsabila Nafis
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 2 No. 2: Januari 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v2i2.1325

Abstract

Banyak yang berpendapat bahwa manajemen laba merupakan tindakan kecurangan. Studi literatur ini menjelaskan dan menggambarkan masalah dari perspektif luar manajemen laba. Metode penelitian ini menggunakan kualitatif dengan studi literatur. Hasil penelitian ini menunjukkan manajemen laba bukanlah kecurangan. Kecurangan merupakan “tindakan penipuan kriminal” atau “perbuatan kecurangan yang dapat di hukum”. Manajemen laba merupakan batasan yang sah, menyiratkan bahwa penyimpangan pendapatan yang dilaporkan dari mandasari atau pendapatan ekonomi karena manajemen laba adalah sah atau disahkan oleh standar akuntansi dan hukum perusahaan.
Prediksi Financial Distress Menggunakan Model Artificial Neural Network pada Perusahaan Perhotelan yang Terdaftar di BEI Tahun 2017-2021 Natasya Salsabila Nafis; Farida Titik Kristanti; Hanif Kurniawan Atmanto
Jurnal Ilmiah Universitas Batanghari Jambi Vol 23, No 3 (2023): Oktober
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v23i3.3902

Abstract

This study aims to determine early warning models, differences in calculation results, and prediction results of financial distress using the Artificial Neural Network (ANN) model on data testing of hotel industry companies listed on the Indonesia Stock Exchange (IDX) from 2017-2021. In this study, researchers used quantitative research methods where the results obtained from this study were in the form of numbers or data whose values were numbered. The population in this study are companies Hotels, Resorts & Cruise Lines which are listed on the Indonesia Stock Exchange in 2017-2021 with a total of 17 companies. The data processing procedure in this study begins with calculating financial ratios using Microsoft Excel, then analyzing descriptive statistics, and testing the artificial neural network model using the PYTHON programming language to predict financial distress conditions in companies.
Co-Authors Farida Titik Kristanti Hanif Kurniawan Atmanto Rafqah Annisa Kusumaningrum Resky Awalia