The Effect of Liquidity, Leverage, Profitability and Firm size on Financial Distress with GCG as a Moderation Variable

Financial difficulties will arise due to the company's inability to compete, and when a company's finances are in trouble, these conditions trigger bankruptcy. This study examines the effect of liquidity, leverage, profitability and firm size on financial distress with good corporate governance as a moderation variable. The population of this study is mining companies listed on the Indonesia stock exchange from 2018 to 2021 and using purposive sampling. The data analysis used was moderate regression analysis with the help of the SPSS 24 tool. The results showed that liquidity did not affect financial distress, leverage positively affected financial distress, and profitability and firm size negatively affected financial distress. Good corporate governance weakens the effect of liquidity and profitability on financial distress. Good corporate governance strengthens profitability and financial distress. Good corporate governance does not moderate the relationship between firm size and financial distress

The Effect of Liquidity, Leverage, Company Size and Fixed Asset Intensity on Tax Aggressiveness

Tax is one of the primary sources of revenue in Indonesia. Optimization of tax revenue has many obstacles, one of which is the form of non-compliance in tax payments, called tax planning. This study aims to analyze the relationship of liquidity, leverage, company size and fixed asset intensity to tax aggressiveness in companies. The population of this study is manufacturing companies listed on the IDX using the purposive sampling method. The results showed that liquidity, leverage and company size affected tax aggressiveness, while fixed asset intensity did not affect tax aggressiveness. This research contributed to the development of the tax aggressiveness literature. Then, it has implications for the development of models in curbing tax aggressiveness carried out by companies

The Effect of Environment Performance, Capital Structure, and Company Size on Financial Performance

One way to assess a company's success is to look at its financial results. Due to the COVID-19 pandemic, the financial performance of the industrial sector plummeted. When a company's financial performance plummets, there is no choice but to declare bankruptcy. Based on data collected from the Indonesia Stock Exchange (IDX) manufacturing business between 2018 and 2021, this study will analyze the relationship between environmental performance, capital structure, company size and financial success. This study uses quantitative methods based on cross-sections of 25 financial statements covering 2018–2021. A combination of descriptive statistics and multiple regression was used in this study. The statistical program SPSS 24 was used for this study. According to research, a company's size, capital structure, and environmental performance all play a role in its financial success. Discussing financial performance is a common theme in many studies. For the latest version of the study, researchers included variables such as capital structure, company size, and perio

THE EFFECT OF FINANCIAL RATIO ON FINANCIAL DISTRESS IN MINING COMPANIES

Empirically this study examines the factors that cause companies to experience financial distress. Financial distress is a phenomenon companies face, especially during a pandemic—detecting financial distress using ratios that describe profitability, use of debt and company activities. The focus of this research is mining companies in Indonesia. The unit of analysis in this research is 18 companies with 72 observations. The data analysis method used is multiple linear regression using the Zmijweski proxy to measure the company's level of financial distress. The research results show that many companies experienced financial distress during the pandemic. Companies with high profitability during a pandemic can prevent the company from going bankrupt. Increased liquidity in mining companies will deter companies from financial distress. Conversely, the higher the debt ratio under conditions of uncertainty, the faster the company will go bankrupt. Finally, the activity ratio cannot predict financial distress, especially in mining companie

Accounting Information Systems and Financial Literacy impact on SMEs' performance

SMEs are a priority business sector in Indonesia because contribute to its economy by absorbing a large workforce. This study investigates factors SMEs can use to improve their business performance. Factors that are predictors for improving SMEs' performance are accounting information systems, quality of financial reports, financial literacy and business age. The population of this study were SMEs registered at the Magelang Cooperative and SMEs Service. The sampling method chosen was simple random sampling with 400 SMEs as respondents. Data analysis used Structural Equation Modeling-Partial Least Square (SEM-PLS) with the WarpPLS 8.0 application. The results of the study show that accounting information systems and the quality of financial reports positively affect the performance of SMEs, so optimizing these factors will create a competitive advantage. The financial literacy and business age variables do not affect the performance of SMEs, so they cannot be predictors.

Pengaruh Knowledge Management Terhadap Peningkatan Kinerja UMKM Samama

Tujuan dari penelitian ini adalah untuk mengetahui knowledge implementing, knowledge creating, dan knowledge sharing terhadap kinerja UMKM di Bojongsari Depok. Metode yang digunakan dalam penelitian ini menggunakan metode penelitian explanatory research yang digunakan untuk mengetahui seberapa besar hubungan antar faktor. Populasi dalam penelitian adalah UMKM Samama di Bojongsari Depok .  Kuesioner yang disebar melalui google form sebanyak 138 responden, namun kuesioner yang Kembali sebanyak 49. Untuk mengukur kelayakan data melalui aplikasi SPSS . Hasil penelitian menunjukan bahwa knowledge implementing, knowledge creating, dan knowledge sharing baik secara partial berpengaruh terhadap kinerja UMKM di Bojongsari Depok. Variabel knowledge implementing , knowledge creating,  dan knowledge sharing berpengaruh secara bersama-sama terhadap faktor kinerja UMKM sebesar 80,6% sedangkan sisanya 19,4 % dipengaruhi oleh faktor lainnya

Pengaruh E-Commerce, Budaya Organisasi, Penggunaan Sistem Informasi Akuntansi Dan Literasi Keuangan Terhadap Kinerja UMKM di Kota Magelang

 The performance of MSMEs is considered to be one of the benchmarks in achieving company goals. Improved performance will bring progress for a business to be able to survive in competition and not go bankrupt. This study aims to empirically test and analyze the Effect of E-commerce. Organizational Culture, Use of Accounting Information Systems and Finansial Literacy on MSME Performance. This study used a sample of MSMEs in Magelang City. The number of samples in this study was 129 respondents. Sample selection using purposive sampling method. Hypothesis testing in this study using mulyiple linear regression. From the overall data, i tis found that e-commerce, organizational culture, use of accounting information system, and finansial literacy simultancously affect the performance of MSMEs by 43,60%. The results of this study indicate that e-commerce and finansial literacy have a postivite effect on MSME performance, while organizational cultur and accounting information system have  effect on effect on MSME performace. Keywords: e-commerce; organizational culture; use of information systems accounting; finansial literacy; and MSME performance

Financial Ratio, Reputation of Public Accountant Office and The Timeliness of Audited Financial Statements

Financial reports provide information needed when making decisions that act as intermediaries for financial transmission and measurement. If the company is late in sending the requested report, it will get a warning. The purpose of this study was to examine the effect of firm size, profitability, solvency, and KAP reputation on audit delay. The population and sample used in this research are 26 food and beverage manufacturing companies in 2019–2021. Using a sampling technique that is purposeful sampling with secondary data types The tool used to test this research uses SPSS 26. The results of the study state that company size has a negative effect on audit delay. Solvency has a positive influence on audit delays. Profitability and reputation of the public accounting firm have no effect on audit delay