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Peran Arus Kas Dan Rasio Keuangan Dalam Memprediksi Financial Distress Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
This study aims to analyze the role of cash flow and financial ratios in predicting financial distress in manufacturing companies listed on the Indonesia Stock Exchange for the period 2021–2023. The independent variables include cash flow, profitability, liquidity, leverage, and activity ratios, while financial distress serves as the dependent variable. This research employs logistic regression analysis with purposive sampling, resulting in a sample of 100 companies with a total of 300 observati...
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Pengaruh Beban Kerja, Kepuasan Kerja dan Disiplin Kerja Dalam Meningkatkan Kinerja Karyawan di Sektor Akuntansi dan Keuangan PD. Karya Bearing Motor Bekasi
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
This study aims to analyze the influence of workload on employee performance, the effect of job satisfaction on employee performance, and work discipline on employee performance. The unit of analysis of the research is PD. Karya Bearing Motor Bekasi, Data collection was carried out by distributing questionnaires, with a total of 25 respondents. This study uses a descriptive method through a quantitative approach with the help of SPSS version 27. The results of the study show that the value of si...
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Pengaruh Perputaran Piutang, Debt To Equity Ratio, Perputaran Persediaan, dan Ukuran Perusahaan Terhadap Profitabilitas
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
Profitability shows how efficiently a company generates profit by optimizing the use of its owned assets. To management and investors, profitability provides a yardstick to assess how effectively a company uses its assets to achieve profitability. This research aims to investigate the impact of receivable turnover, debt-to-equity ratio, inventory turnover, and firm size on profitability. Employing a purposive sampling approach, the study sampled 9 Indonesian pharmaceutical companies listed on th...
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Pengaruh Profitabilitas, Struktur Modal Terhadap Nilai Perusahaan dengan Ukuran Perusahaan Sebagai Moderasi
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
The study was conducted to investigate how profitability, capital structure, and company size affect company value, company size acts as a moderator variable. There are independent variables Profitability and Capital Structure and dependent variables, Company Value, while Company Size acts as a moderator factor. The study focused on companies in the healthcare sector listed on (IDX) from 2021 to 2023, and identified 13 companies that met the established criteria, resulting in a total of 39 obser...
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Pengaruh Risiko Likuiditas, Risiko Kredit, Risiko Operasional, Pertumbuhan Aset, dan Margin Bunga Bersih terhadap Kinerja Keuangan
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
The study was conducted as an analysis of the impact of liquidity risk, credit risk, operational risk, asset growth, and net interest margin on financial performance. This study consists of five independent variables consisting of liquidity risk with a proxy for the Loan to Deposit Ratio, credit risk proxied by NonPerforming Loan, operational risk proxied by Operating Expenses to Operating Income, Asset Growth proxied by the Asset Growth Ratio, Net Interest Margin as a measure of net interest ma...
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Analisis Pengaruh Good Corporate Governance dan Ukuran Perusahaan Terhadap Kinerja Keuangan Pada Perusahaan Manufaktur
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
This financial performance study is vital for responsible a corporation's financial success. The goal the purpose of this research is to discover and investigate the effects of excellent corporate governance and firm scope on financial results. The dependent variable analyzed in this study is financial results, with the independent factors being the following proportion of board members, management equity, institutional investment, audit board, and firm size. This study relies on secondary data....
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Pengaruh Ukuran Perusahaan, Lingkungan, Sosial dan Tata Kelola Terhadap Harga Saham Perusahaan dengan Profitabilitas sebagai Variabel Moderasi
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaann, lingkungan, sosial dan tata kelola terhadap harga saham dan profitabilitas sebagai pemoderasi. Populasi dalam penelitian ini yaitu perusahaan indeks ESGLeader30 yang terdaftar pada Bursa Efek Indonesia (BEI). Sampel yang digunakan berdasarkan kriteria yang telah ditentukan. Analisis data menggunakan regresi data panel dengan berbantuan software Eviews 12. Hasil penelitian menunjukkan bahwa: (1) Ukuran Perusahaan berpengaruh terh...
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Intellectual Capital, Company Size, Liquidity and Capital Structure in Their Effect on Firm Value with Profitability as a Mediator
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
This study aims to analyze the influence of intellectual capital, firm size, liquidity, and capital structure on firm value, with profitability as a mediating variable. The research focuses on consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The analysis is conducted using multiple linear regression and the Sobel test to measure both direct and mediating effects. The results indicate that intellectual capital has a significant positive effec...
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Pengaruh Burnout, Motivasi Intrinsik, Work Life Balance Dan Kepuasan Kerja Terhadap Kinerja Perawat Pada Rumah Sakit Petala Bumi Pekanbaru
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
This study aims to determine and analyze how Burnout, Intrinsic Motivation, Work Life Balance and Job Satisfaction influence the Performance of nurses at Petala Bumi Hospital, Pekanbaru. The population in this study was 105 nurses with a sample of 52 nurses using the Slovin formula. Data collection techniques used questionnaires and interviews. The data analysis technique used in the Slovin formula study with a purposive sampling method. The research data was analyzed using multiple linear regre...
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Penerapan SAK EMKM dalam Penyusunan Laporan Keuangan Pada UMKM Batik Lea Collection
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
Micro, Small, and Medium Enterprises (MSMEs) are business activities that have an important role in expanding employment opportunities and providing broad economic services for the community. However, the obstacles faced by MSMEs are the lack of ability and understanding due to low education and the assumption that the implementation of financial report recording is difficult. Therefore, this study is very interesting because it aims to test the application of SAK EMKM in the preparation of fina...
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