This study aims to determine the effect of investment risk on stock returns in food and beverage companies listed on the Indonesia Stock Exchange. The sampling technique in this study using purposive sampling and obtained a sample of 13 food and beverage companies listed on the Indonesia Stock Exchange for the period 2014-2018. The data analysis technique used is multiple linear regression usin…
Financial reports, which have become a necessity for entrepreneurs, investors, management, governments, banks and capital market users, so that companies can maintain and can grow more, companies must pay close attention to company performance and conditions. To find out how the company's performance and condition is needed, proper analysis is needed. This study aims to determine the index ana…
Bank BRI Syariah is a bank with a fairly good NPF (Non Performing Financing) with an average of 0.14% mudharabah financing and 0.74% musyarakah financing. Thus, it can be said that the analysis of problematic financing that occurs in BRISyariah banks is quite good. However, it must be increased again so that the NPF level in the following year will get better so that the NPF level will decrease…
This study purpous to examine the effect of the fraud triangle theory in detecting fraudulent financial statements. The variables used are financial stability pressure which is proxied by ACHANGE, external pressure which is proxied by LEVERAGE, financial targets which are proxied by ROA, effective monitoring proxied by BDOUT and change of Public Accounting Firm. The population in this study are…
This study aims to analyze whether cash flow and net income can predict financial distress incompanies manufacturinglisted on the Indonesia Stock Exchange for the period 2014-2018. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange for the 2014-2018 period. The sample was selected based on the purposive sampling method in order to obtain a sampl…
Each regional work unit (SKPD) records accounting for economic transactions that occur on its part, so as to produce financial reports. The purpose of this study is to analyze the suitability of financial recording and reporting on the SKPD in Manggarai Regency, especially in the Regional Finance Agency with the Minister of Home Affairs Regulation No. 13 of 2006 and Government Regulation No. 71…
This study aims to analyze whether the depreciation method is in accordance with financial accounting standards, analyze how the depreciation method is applied according to tax laws, and analyze differences in depreciation according to financial accounting standards (SAK) and tax laws in the presentation of financial statements. In this study, the types of data used are quantitative and qualit…
The high level of occupation, the number of children who go to school, the level of health of the people in the Kabupaten Manggarai are my main attraction to research this problem. Maybe this is an important issue in determining whether the welfare of the people in Kabupaten Manggarai has been guaranteed or not. Considering that it depends on the regional financial management in the Kabupaten M…
Financial distress merupakan tahap penurunan kondisi keuangan perusahaan dimana perusahaan tidak mampu membayar kewajiban jangka pendek maupun jangka panjang yang dimilikinya. Keadaan financial distress yang buruk akan mengakibatkan kebangkuran perusahaan. penelitian ini bertujuan untuk mengetahui pengaruh corporate governance , likuiditas, leverage, profitabilitas dan ukuran perusahaan pada ke…
Tujuan penelitian ini adalah untuk menganalisis implementasi score metode Altman, Zmijewski, Grover dan Springate dalam memprediksi financial distress serta mengetahui model mana yang paling akurat dalam memprediksi financial distress pada perusahaan ritel yang terdaftar di BEI pada tahun 2016-2018. Hasil dari penelitian ini menunjukkan bahwa metode Springate memiliki tingkat akurasi yang palin…