Penelitian ini bertujuan untuk menganalisis faktor yang mempengaruhi financial distress pada perusahaan properti yang go public di Indonesia. Kesulitan keuangan (financial distress) bisa dialami oleh semua perusahaan, termasuk perusahaan sektor properti. Sektor properti merupakan salah satu sektor yang memerlukan modal/pembiayaan yang besar dengan tingkat pengembalian di masa yang akan datang juga cukup tinggi, sehingga sektor ini menarik untuk diteliti. Dengan metode panel data, selama kurun waktu 2014 – 2016, menjelaskan bahwa likuiditas, profitabilitas dan financial leverage berpengaruh negatif terhadap financial distress. EPS berpengaruh positif terhadap financial distress, sedangkan pertumbuhan penjualan (growth) tidak berpengaruh terhadap financial distress.
<p>The perspective of this study provides empirical evidence on the factors that affect the auditor's fraud detection ability. There are effective research hypotheses with auditor tenure, fraud detection experience, level of education, fraud training, prof professional skepticism. This study is hypothesis-testing research, Respondents are 120 auditors from seven public accounting firms in Jakarta participated in this study, thought a questionnaire. Data collected is done during April 201 5 by visiting the public accounting firm that has been willing to participate in this study. The type of data used is primary data and is a cross-section, data is collected only once. Conclusion of the study is auditor tenure, fraud training does not affect the ability to detect fraud. While fraud detection experience, the auditor's level of education and professional skepticism positively influence fraud detection capability. Limitations, suggestions and research implications are described at the end of this report.</p>
Abstrak: Pengabdian kepada Masyarakat (PkM) ini bertujuan untuk membantu Usaha Mikro, Kecil dan Menengah (UMKM) dalam memahami konsep laporan keuangan yang mengacu kepada Standar Akuntansi Keuangan Entitas tanpa Akuntanbilitas Publik (SAK ETAP) serta analisis laporan keuangan. PkM ini merupakan kegiatan berkesinambungan yang dilakukan atas kerjasama antara Magister Akuntansi FEB Universitas Trisakti dengan mitra PkM (PKK DKI Jakarta dan PENA 45 Bekasi Raya. Pendampingan dilakukan dalam bentuk pelatihan secara daring dengan menggunakan aplikasi zoom. Saat pelatihan, diskusi antara narasumber dengan peserta dipandu oleh moderator. Sebagai umpan balik serta untuk mengetahui pemahaman peserta, maka survei dilakukan terhadap peserta menggunakan kuesioner melalui google form. Berdasarkan hasil evaluasi setelah pelaksanaan PkM menunjukan bahwa peserta PkM menyatakan puas terhadap narasumber, pelaksanaan kegiatan, dan tujuan PkM tercapai karena peserta merasakan memperoleh manfaat berupa pengetahuan dan ketrampilan tentang konsep analisis laporan keuangan bagi UMKM. Kata kunci: Konsep Analisis Laporan Keuangan, Laporan Keuangan, SAK ETAP dan UMKM Abstract: This Community Service (Pengabdian kepada Masyarakat/PkM) aims to assist Micro, Small and Medium Enterprises (MSMEs) in understanding the concept of financial statements that refer to Financial Accounting Standards for Entities without Public Accountability (SAK ETAP) and analysis of financial statements. This PkM is a continuous activity carried out in collaboration between the Master of Accounting FEB Trisakti University and PkM partners (PKK DKI Jakarta and Pendopo Nusantara (PENA) 45 Bekasi Raya. Assistance is carried out in the form of training with an online method using the zoom application. During the training, discussions between resource persons with the participants guided by a moderator. As feedback and to determine participants' understanding, a survey was conducted on participants using a questionnaire via google form. Based on the evaluation results from the PkM implementation, it showed that the PkM participants expressed satisfaction with the resource persons, the implementation of activities, and the PkM objectives were achieved because the participants feel the benefits in the form of knowledge and skills about the concept of financial statement analysis of SMEs. Keywords: Concept of Financial Statement Analysis, Financial Reports, SAK ETAP and SMEs
<p><strong><em>Abstrak:</em></strong></p><p><em>Tujuan dari pelaksanaan kegiatan Pengabdian kepada Masyarakat (PkM) ini membantu </em><em>UMKM </em><em>membuat </em><em>laporan keuangan yang mengacu kepada Standar Akuntansi Keuangan Entitas tanpa Akuntanbilitas Publik (SAK-ETAP)</em><em> serta memahami konsep analisis laporan keuangan</em><em>.</em><em> </em><em>Kegiatan PkM ini yang merupakan kegiatan yang berkesinambungan. Dalam pelatihan, metode dilakukan dengan daring dengan menggunakan aplikasi zoom. Dalam pelatihan dilakukan diskusi dengan peserta yang dipandu oleh moderator melalui aplikasi zoom. Dilakukan pula umpan balik terhadap peserta dengan kuesioner melalui google form. Hasil evaluasi dari pelaksanaan PkM menunjukan bahwa peserta PkM menyatakan puas terhadap kegiatan, dan tujuan PkM tercapai dimana peserta memperoleh manfaat berupa pengetahuan, pemahaman dan ketrampilan tentang konsep analisis laporan keuangan UMKM.</em></p><p><strong><em> </em></strong></p><p><strong><em></em></strong><strong><em>Abstract:</em></strong></p><p><em>The purpose of implementing this Pengabdian kepada Masyarakat (PkM) activity is to help MSMEs create financial reports that refer to the Financial Accounting Standards Entities without Public Accountability (SAK-ETAP) and understand the concept of financial statement analysis. This PkM activity is ongoing. During the training, discussions were held with participants guided by a moderator through the zoom application. Feedback was also carried out to participants with a questionnaire via a google form. The results of the evaluation of the implementation of PkM show that the PkM participants expressed satisfaction with the activities, and the PkM objectives were achieved where the participants benefited in the form of knowledge, understanding, and skills about the concept of analysis of SME financial statements.</em></p><p> </p>
<p>This study aims to find out is there any correlation Value Added Intellectual Coefficient to the financial performance of listed banking company in Indonesia Stock Exchange (IDX). In this research, we using a sample of a banking company that listed during period 2009-2016. We using purposive sampling, there for the number of samples is 23 banks, so for 8 years become total 184. The data analysis technique is using regression multivariate. The result is significant positive impact between Value Added Intellectual Coefficient banking companies’ financial performance, but if the Value Added Intellectual Coefficient components such as value-added capital employed, value-added human capital, structural capital value-added are tested one by one, the outcomes are not significantly impacted on financial performance (return on assets, asset turnover, and assets growth). The limitations of this research are not using market measurement, only using financial measurement.</p>
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