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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika (MANEKIN)
Sri Handayani
Universitas Esa Unggul
Humanities Computer Science & IT Economics, Econometrics & Finance Energy Law, Crime, Criminology & Criminal Justice

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Pengaruh Rasio Keuangan Terhadap Financial Distress Pada Masa Pandemi Covid-19 Tahun 2018 – 2021 Siti Aminah; Sri Handayani
Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika Vol 1 No 04 : Juni (2023): Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan da
Publisher : Shofanah Media Berkah

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Abstract

This study aims to analyze the effect of liquidity ratios, leverage ratios, profitability ratios, and activity ratios on financial distress in the restaurant, hotel & tourism sub-sector service industry listed on the Indonesia Stock Exchange during the Covid-19 pandemic in 2018-2021. The liquidity ratio is measured by using the current ratio. The leverage ratio is measured using the debt to asset ratio. The profitability ratio is measured by using the net profit margin. The activity ratio is measured by using total assets turnover. Financial distress is measured using the Springate model. The sample used in this study were 35 restaurants, hotels & tourism sub-sector companies listed on the Indonesia Stock Exchange with a total of 88 data. The data used is quantitative data sourced from secondary data in the form of financial report publications. The data analysis method used is a descriptive statistical method and multiple linear regression analysis method. The results of this study indicate that the liquidity ratio, leverage ratio, profitability ratio, and activity ratio simultaneously affect financial distress. Liquidity ratio partially has no effect on financial distress. Leverage ratio partially has no effect on financial distress. Profitability ratio partially has no effect on financial distress. Activity ratio partially has a positive effect on financial distress.
Determinan manajemen laba dan nilai perusahaan Yosevin Karnawati; Sri Handayani; Abdurrahman Abdurrahman; Dwi Wahyuningsih
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 11 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Earnings management is still often carried out by companies with the aim of increasing firm value. The purpose of this research is to see the effect of good corporate governance and audit quality on earnings management and firm value. The sample is 77 food and beverage industry sub-sectors listed on the IDX for the 2017-2019 period using a purposive sampling technique. Two-stage least square is used as a research method, to see the effect of good corporate governance and audit quality on earnings management and firm value. The results showed that simultaneously good corporate governance and audit quality had an effect on earnings management and firm value. Partial testing shows that the audit committee and independent commissioners have a negative effect on earnings management and institutional ownership and independent commissioners have a positive effect on firm value, while earnings management has no effect on firm value. This proves that the existence of audit committees and independent commissioners can reduce earnings management, while institutional ownership and independent commissioners can increase firm value.
Co-Authors Abdurrahman Abdurrahman Dwi Wahyuningsih Siti Aminah Yosevin Karnawati