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Journal : SAR (Soedirman Accounting Review) : Journal of Accounting and Business

Pengujian Awal Pengaruh Faktor Internal dan Eksternal Perusahaan Terhadap Prediksi Kebangkrutan Perusahaan Prawestri, Adhelia Desi; Azis, Abdul; Wiratno, Adi
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 1 No 2 (2016): Vol 1 No 2 (2016): Soedirman Accounting Review Desember 2016
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/sar.v1i2.370

Abstract

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.
Co-Authors - Khalidin A.A.Ayu Emi Primayanthi, A.A.Ayu Emi A.R., Syamsuddin Abdullah, Usep Mudani Karim Achmad Jaelani Adhelia Desi Prawestri, Adhelia Desi Adi Wiratno, Adi Afriani Afriani Agus Fakhrina Agus Susilo Ahmad Lubis Ghozali, Ahmad Lubis Ahmad Rosyid Albertus Sudirman, Albertus Alhafidz, Mohammad Alhabieb Andari Puji Astuti, Andari Puji Andreasta Meliala, Andreasta Arifa, Laily Nur Bakhtiar Bakhtiar Barati, Dwi Anggani Lingga Barati, Dwi Anggani Lingga Basri, Herlina BT, Albertus Novian Budiono Budiono Cahyani, Suci Cahyani, Suci Darsih, Darsih Dias Ayu Budi Utami, Dias Ayu Budi Djalal Rosyidi Doddy M. Soebadi Dwi Krisbiantoro, Dwi Dwi Yulianti Dwija Yasa, I Dewa Gede Elin Herlina, Elin Elvia Ivada Fahmida Manin Febrianti, Irine Kartika Firman Jaya Ganis Lukmandaru Hajrah Hajrah, Hajrah Handriani, Aan Hanny, Rissa Hendrival Hendrival Iskandar Mirza istiqomah istiqomah Iswanto, Sufandi Iwan Zaenul Fuad Langlang Handayani Lestari Wibowo, Lestari Lilik Eka Radiati Luh Mira Puspita, Luh Mira Lukman Hakim Lutfan Lazuardi M Irwan Zakir Mahdi Santoso Meliyana Meliyana, Meliyana Mohammad Nasikin Muhamad Isnaini Muhammad Haikal Muhsinin, Mahmud Mukhtar Mukhtar Munandar, Didih Syakir Munira, Widia Muslim, Nor Mustakim Mustakim Muyassir Muyassir Ni Siluh Putu Nuryanti Nisa, Ulfa Lathifatun NITA NURDIANA, NITA Nova Maulidina Ashuri, Nova Maulidina Nurasiah Nurasiah Nurdin, Alimin Nurmala, Eneng Oktami, Wantia Oktami, Wantia Pasanda, Octovianus S. R. Pebrianti, Irine Kartika Prayitno, Tibertius A Prayitno, Tibertius A. Prihartono, Agustinus Prihartono, Agustinus Putranto, Banu Dwi Rahmawati Prihastuty, Rahmawati Rahmawati, Aulia Pungki Ramadhani, Nur Rizky Rita Arbianti Rizal, Soni Samsu Rozal, Reri Aresta Sa?adah, Noor Nailis Saeful Anwar, Saeful Sa’adah, Enok Hilmatus Selamet Selamet Siti Aminah Siti Zainab, Siti Sri Minarti Sukma, Ating Sukma, Ating Sumarti, Sri Susilowati Sumarti, Sri Susilowati Susilaningsih - Sutjipto A Hadikusumo Syam, Nurwati T.A. Prayitno Teduh Dirgahayu, Teduh Testiana Deni Wijayatiningsih Toheri Toheri, Toheri Tomy Listyanto Utami, Diaz Ayu Budi wahjoe djatisoesanto Widastra, I Made Wiwik Indrawati, Wiwik Yuhdi Fahrimal, Yuhdi Zurrahmi Wirda