Pengujian Awal Pengaruh Faktor Internal dan Eksternal Perusahaan Terhadap Prediksi Kebangkrutan Perusahaan
The purpose of this study is to determine the effect of internal factor with the earning management as a proxy, and eksternal factor with allowance for impairment of receivables as a proxy to the earning management. This study was a qualitative research with agricultural sector company as objects al...
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman
2016-12-01
|
| Series: | SAR (Soedirman Accounting Review): Journal of Accounting and Business |
| Online Access: | http://jos.unsoed.ac.id/index.php/sar/article/view/370 |
| _version_ | 1811206636488884224 |
|---|---|
| author | Adhelia Desi Prawestri Abdul Azis Adi Wiratno |
| author_facet | Adhelia Desi Prawestri Abdul Azis Adi Wiratno |
| author_sort | Adhelia Desi Prawestri |
| collection | DOAJ |
| description | The purpose of this study is to determine the effect of internal factor with the earning management as a proxy, and eksternal factor with allowance for impairment of receivables as a proxy to the earning management. This study was a qualitative research with agricultural sector company as objects along 2012 to 2015. By using purposive sampling techiques intended that the data obtained more varied because it comes from varied sources. According to the results, it can be concluded that the internal factors of earning management with the other comprehensive income as a proxy had a positive influence on the prediction of bakruptcies in the agricultural sector and the external factors with external risk that described by premises allowance for impairment of receivables does not have an influence on the prediction of banrkruptcies in the agricultural sector in BEI. |
| first_indexed | 2024-04-12T03:51:31Z |
| format | Article |
| id | doaj.art-27c2edc31f524d4595392b3602b0a03d |
| institution | Directory Open Access Journal |
| issn | 2541-6839 2598-0718 |
| language | English |
| last_indexed | 2024-04-12T03:51:31Z |
| publishDate | 2016-12-01 |
| publisher | Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman |
| record_format | Article |
| series | SAR (Soedirman Accounting Review): Journal of Accounting and Business |
| spelling | doaj.art-27c2edc31f524d4595392b3602b0a03d2022-12-22T03:48:58ZengFakultas Ekonomi dan Bisnis Universitas Jenderal SoedirmanSAR (Soedirman Accounting Review): Journal of Accounting and Business2541-68392598-07182016-12-01128810110.20884/1.sar.2016.1.2.370370Pengujian Awal Pengaruh Faktor Internal dan Eksternal Perusahaan Terhadap Prediksi Kebangkrutan PerusahaanAdhelia Desi PrawestriAbdul AzisAdi WiratnoThe purpose of this study is to determine the effect of internal factor with the earning management as a proxy, and eksternal factor with allowance for impairment of receivables as a proxy to the earning management. This study was a qualitative research with agricultural sector company as objects along 2012 to 2015. By using purposive sampling techiques intended that the data obtained more varied because it comes from varied sources. According to the results, it can be concluded that the internal factors of earning management with the other comprehensive income as a proxy had a positive influence on the prediction of bakruptcies in the agricultural sector and the external factors with external risk that described by premises allowance for impairment of receivables does not have an influence on the prediction of banrkruptcies in the agricultural sector in BEI.http://jos.unsoed.ac.id/index.php/sar/article/view/370 |
| spellingShingle | Adhelia Desi Prawestri Abdul Azis Adi Wiratno Pengujian Awal Pengaruh Faktor Internal dan Eksternal Perusahaan Terhadap Prediksi Kebangkrutan Perusahaan SAR (Soedirman Accounting Review): Journal of Accounting and Business |
| title | Pengujian Awal Pengaruh Faktor Internal dan Eksternal Perusahaan Terhadap Prediksi Kebangkrutan Perusahaan |
| title_full | Pengujian Awal Pengaruh Faktor Internal dan Eksternal Perusahaan Terhadap Prediksi Kebangkrutan Perusahaan |
| title_fullStr | Pengujian Awal Pengaruh Faktor Internal dan Eksternal Perusahaan Terhadap Prediksi Kebangkrutan Perusahaan |
| title_full_unstemmed | Pengujian Awal Pengaruh Faktor Internal dan Eksternal Perusahaan Terhadap Prediksi Kebangkrutan Perusahaan |
| title_short | Pengujian Awal Pengaruh Faktor Internal dan Eksternal Perusahaan Terhadap Prediksi Kebangkrutan Perusahaan |
| title_sort | pengujian awal pengaruh faktor internal dan eksternal perusahaan terhadap prediksi kebangkrutan perusahaan |
| url | http://jos.unsoed.ac.id/index.php/sar/article/view/370 |
| work_keys_str_mv | AT adheliadesiprawestri pengujianawalpengaruhfaktorinternaldaneksternalperusahaanterhadapprediksikebangkrutanperusahaan AT abdulazis pengujianawalpengaruhfaktorinternaldaneksternalperusahaanterhadapprediksikebangkrutanperusahaan AT adiwiratno pengujianawalpengaruhfaktorinternaldaneksternalperusahaanterhadapprediksikebangkrutanperusahaan |