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All Journal Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI) Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Putu Prima Wulandari
Brawijaya University
Economics, Econometrics & Finance

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THE EFFECT OF FINANCIAL CONDITION, FINANCIAL RISK, AND COMPANY GROWTH ON COMPANY VALUE (AN EMPIRICAL STUDY ON RETAIL COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2019-2021) Faizal Agung Rahmadani; Putu Prima Wulandari
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 2 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to determine the effect of financial condition, financial risk, and company growth on the company value of retail companies listed on the Indonesia Stock Exchange from 2019 to 2021. The variables of this study involve financial condition, financial risk, company growth, and company value with the proxies of the Zmijewski model, debt-to-equity ratio, investment opportunity set, and Tobin's Q respectively. The samples selected through purposive sampling include 99 data from 33 companies between 2019 and 2021 and are analyzed by multiple linear regression utilizing SPSS 25 software. The results of this study indicated that financial condition had no effect on company value, financial risk had no effect on company value, and company growth had a positive effect on company value.
Analisis Kebangkrutan Menggunakan Metode Altman Z-Score dan Pengaruhnya Terhadap Harga Saham Winda Riandini; Putu Prima Wulandari
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 3 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The objective of this study is to analyze the potential bankruptcy of retail companies using the Altman Z-Score method and to determine its effect on stock prices. The samples in this study comprised 17 retail companies listed on the Indonesia Stock Exchange (IDX) between 2017 and 2022, with a number of samples being 85. This study is quantitative research with secondary data sources comprised of annual reports and adjusted closing prices taken from the Indonesia Stock Exchange (IDX). The samples were obtained by the purposive sampling method. The utilized data analysis model in this study was multiple regression analysis. The results of this study showed 26 companies in the bankrupt category, 11 companies in the grey area (unhealthy) category, and 48 companies in the healthy category. Furthermore, the WCTA, EBITTA, and BVEBVL variables had no effect on stock prices, while RETA partially and all variables (Altman Z-Score) simultaneously affected stock prices.
Analisis Uji Beda Rasio Keuangan Perusahaan yang Terdaftar di BEI Selama Pamdemi COVID-19 (Per Triwulan 3 2019 & 2022) Renaldi Iskandar Saputra; Putu Prima Wulandari
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 1 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to examine the effect of the COVID-19 pandemic on financial statements by analyzing the companies’ financial ratios and whether or not there are differences. The population in this study involves companies listed on the Indonesia Stock Exchange between 2019 and 2020, and the samples include 36 companies selected through a purposive sampling method. The data collected from documentation incorporate financial statements based on the calculated financial ratios. The results of the paired sample t-test utilizing SPSS analysis software indicate that four variables, including debt to equity ratio (DER), return on assets (ROA), return on equity (ROE), and Asset Turnover (AT), reveal differences. Whilst, the variable of current ratio (CR) does not result in any difference
Determinan Praktik Manajemen Laba Pada Perusahaan Bumn Dengan Kepemilikan Manajerial Sebagai Variabel Moderasi Ivanda Rizqy Wahyu Brillian; Putu Prima Wulandari
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 1 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to determine the existence of earnings management practices assessed by the cash holding, profitability, financial leverage, and firm size of state-owned companies listed on the Indonesia Stock Exchange with managerial ownership as the moderating variable. The samples include 13 state-owned companies listed on the Indonesia Stock Exchange between 2016 and 2020 comprising 65 units of observed data. This study employs descriptive statistics, normality tests, absolute difference tests, determinant coefficient tests, and hypothesis testing (t-test and f-test) to achieve the study objectives. The test results revealed that partially cash holding had a significant positive effect on earnings management, and financial leverage had a significant negative effect on earnings management, while profitability and firm size had no significant effect on earnings management. Managerial ownership moderated the effect of profitability on earnings management, however, was unable to moderate the effect of cash holding, financial leverage, and firm size with earnings management.
Co-Authors Faizal Agung Rahmadani Ivanda Rizqy Wahyu Brillian Renaldi Iskandar Saputra Winda Riandini