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Accuracy Of Springate, Zmijewsky And Grover AS Logistic Models In Finding Financial Difficulty Of Financing Companies Image
Journal article

Accuracy Of Springate, Zmijewsky And Grover AS Logistic Models In Finding Financial Difficulty Of Financing Companies

This study aims to determine both the Springate model, Grover and Zmijewski able to predict the condition of financial distress in finance companies listed on the Indonesia Stock Exchange. And of the three models can be known which model is the most accurate in predicting financial distress. The population in this study are companies in the financing sector listed on the Indonesia Stock Exchange in the period 2013 to 2017 as many as 17 companies. By using purposive sampling technique, a total sample of 85 financing companies was obtained. The data used are secondary data sourced from the company's annual financial reports. The analysis model used is logistic regression. Simultaneously, all predictive models for Springate, Zmijewski, and Grover affect the probability of financial distress. While partially only Zmijewski can influence the prediction of financial distress conditions in Financing sub-sector companies listed on the Indonesia Stock Exchange. Nagelkerqe Square value shows 0.606 meaning that only 60.6% variation of the accuracy of these three models in predicting financial distress conditions of finance companies. While the remaining 39.4% can be explained by other models not examined in this study
Analisis Perilaku Pengguna Teknologi Atas Penerimaan Layanan E\u002Dsamsat Menggunakan Model Tam dan Tpb (Studi Kasus pada Samsat Wilayah Kabupaten Subang) Image
Journal article

Analisis Perilaku Pengguna Teknologi Atas Penerimaan Layanan E-samsat Menggunakan Model Tam dan Tpb (Studi Kasus pada Samsat Wilayah Kabupaten Subang)

This study aims to examine and analyze the model of technology user behavior on the acceptance of an information system on e-samsat Application system. With sample number 100 respondents with sampling using incidental sampling technique. Hypothesis testing used is Structural Equation Modeling (SEM). Based on the results say that Perceived Ease of Use variable has a positive and significant effect on Perceived of Usefulness and Trust. The Perceived of Usefulness variable has a positive and significant effect on Attitude and Behavior  Intention. Trust variables have a positive and significant influence on Perceived of Usefulness, Perceived Behavior Control, Attitude, Perceived of Risk and Subjective Norm. Perceived Behavior Control and Attitude variables have positive and significant effect on Behavior Intention.
Financial Statement Quality and Investment Efficiency Image
Financial Statement Quality and Investment Efficiency Image
Journal article

Financial Statement Quality and Investment Efficiency

The Effect of Ownership Structure on Income Smoothing Image
The Effect of Ownership Structure on Income Smoothing Image
Journal article

The Effect of Ownership Structure on Income Smoothing

Village Fund: a Balanced Scorecard Approach Image
Village Fund: a Balanced Scorecard Approach Image
Journal article

Village Fund: a Balanced Scorecard Approach

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The Moderating Effect of Competitive Strategies on Intelectual Capital and Company Value in Banking Companies Image
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The Moderating Effect of Competitive Strategies on Intelectual Capital and Company Value in Banking Companies

This research was conducted with the aim to determine the effect of Intellectual Capital on Corporate Values with Competitive Strategies in increasing and decreasing the relationship between Intleectual Capital and Corporate Value. Intellectull Capital in this study was measured using VAIC developed by Pulic. The sample in this study were 17 banking companies listed on (Indonesia Stock Exchange) IDX as much as 8 years.By using a simple regression analysis the results of the equation are obtained: Y = 0.201483 + 0.22356vaic + e . While the results of the T test obtained a T value with a probability of 0.0150, which means less than 0.05. The F test obtained an F value with a probability of 0.000154 <0.05. These results prove that the Intellectual Capital variable has a positive effect on Company Value. While the multiple linear equations obtained by the equation: Y = 1.471970 + 0.214295vaic + 0.4581455vaicsb + e. Based on these results Intellectual Capital gives a coefficient of 0.214295 with a probability value of 0.0013 <0.05, while Intellectual Capital with a Competitive Strategy gives a coefficient of 0.458145 with a probability of 0.0007 <0.05 means that Intellectual Capital has a positive effect on Corporate Values and Competitive Strategies can influence (strengthen) the relationship between Intellectual Capital with Corporate Value
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