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Journal articles on the topic 'Solvency testing'

Author: Grafiati

Published: 4 June 2021

Last updated: 31 January 2023

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1

ROSENBLOOM, ARTHUR H., and KENNETH W. McGRAW. "Solvency Opinions—A Time For Testing." Business Valuation Review 9, no. 2 (June 1990): 47–50. http://dx.doi.org/10.5791/0882-2875-9.2.47.

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Chattha, Jamshaid Anwar, and Simon Archer. "Solvency stress testing of Islamic commercial banks." Journal of Islamic Accounting and Business Research 7, no. 2 (April 11, 2016): 112–47. http://dx.doi.org/10.1108/jiabr-09-2014-0031.

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Purpose This paper aims to provide a methodology for designing and conducting solvency stress tests, under the standardised approach as per IFSB-15, including the establishment of macro-financial links, running scenarios with variation of assumptions and stress scenario parameters; apply and illustrate this methodology by providing a stylised numerical example through a tractable Excel-based framework, through which Islamic Commercial Banks (ICBs) can introduce additional regulatory requirements and show that they would remain in compliance with all capital requirements after a moderate to sev

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Hardy, Daniel C., and Christian Schmieder. "Rules of Thumb for Bank Solvency Stress Testing." IMF Working Papers 13, no. 232 (2013): 1. http://dx.doi.org/10.5089/9781475518115.001.

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Jobst, Andreas A., Nobuyasu Sugimoto, and Timo Broszeit. "Macroprudential Solvency Stress Testing of the Insurance Sector." IMF Working Papers 14, no. 133 (2014): 1. http://dx.doi.org/10.5089/9781484346365.001.

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Rahmawati, Annisa, and Achmad Daengs Gatot Soeherman. "PENGARUH PROSPEK KEUANGAN DAN AUDIT TENURE TERHADAP PENERBITAN OPINI AUDIT GOING CONCERN." Jurnal Riset Akuntansi Aksioma 19, no. 1 (June 15, 2020): 46–68. http://dx.doi.org/10.29303/aksioma.v19i1.87.

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This study aims to provide empirical evidence and analyze the effect of the company's financial prospects (consisting of elements of profitability, liquidity, and solvency) and audit tenure on the issuance of going concern audit opinion. This research is a descriptive quantitative research. The population in this study are companies listing on the Indonesia Stock Exchange in the 2014-2018 period. The sample in this study were companies listing on the IDX during that period and experiencing a downward trend in financial prospects. The data used are secondary data obtained from financial stateme

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Ellis, Colin. "A Globally Consistent Stress Testing Approach." Research in Economics and Management 4, no. 3 (June 24, 2019): p153. http://dx.doi.org/10.22158/rem.v4n3p153.

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This paper describes an approach for stress testing banks that is consistent across economies and geographies, in contrast to common “macro scenario” driven approaches. The latter would require economic scenarios to be both equally likely (in a probabilistic sense) and equally stressful (in a conditional loss sense) across countries in order to be comparable. The paper proposes a three-pronged approach for stressing bank solvency, which incorporates recalibrating pre-crisis Basel capital assumptions, adapting the BIS “expected shortfall” approach for securities, and using granular data for inc

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Astutik, Weny, Mulyanto Nugroho, and Nekky Rahmiyati. "THE INFLUENCE OF LIQUIDITY, ACTIVITY, AND SOLVENCY ON STOCK PRICES WITH PROFITABILITY AND CORPORATE SOCIAL RESPONSIBILITY DISCLOUSURE AS INTERVING VARIABLES IN THE RESTAURANT, HOTEL AND TOURISM SUB-SECTOR." Indonesian Journal of Multidisciplinary Science 1, no. 8 (May 25, 2022): 907–25. http://dx.doi.org/10.55324/ijoms.v1i8.159.

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The purpose of this study was to determine the effect of liquidity, activity, and solvency on stock prices by using two intervening variables, namely profitability and CSRD. This research uses the causal explanatory method which is a type of research where the researcher explains the causal relationship between the variables through hypothesis testing, namely testing hypotheses based on the theory that has been formulated previously, and then the data that has been obtained is calculated through a quantitative approach. Liquidity has no significant effect on Profitability, Liquidity has no sig

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Simamora, Patar, and Muhamad Haerudin. "PENGARUH LIKUIDITAS, SOLVABILITAS, DAN PROFITABILITAS UNTUK MENGETAHUI KONDISI KEUANGAN YANG BERDAMPAK TERHADAP PREDIKSI FINANCIAL DISTRESS PADA PT BAKRIE & BROTHERS, TBK DAN ANAK PERUSAHAAN." JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) 6, no. 1 (March 27, 2018): 26–33. http://dx.doi.org/10.34203/jimfe.v6i1.465.

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ABSTRACTFinancial distress is a condition experienced by the company caused by severalfactors, namely liquidity, solvency, and profitability. This study was conducted to determinethe effect of liquidity, solvency, and profitability of the financial distress prediction inPT.Bakrie & Brothers, Tbk and subsidiaries as a result of inability of the company to pay offdebt and suffered losses several times in the period 2003-2012. The results showed liquidity,solvency, and profitability in poor condition. This condition is reinforced by the results of theanalysis by using EVA, MVA, and Z-Scores m

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Bergman, Michael. "Testing government solvency and the No Ponzi Game condition." Applied Economics Letters 8, no. 1 (January 2001): 27–29. http://dx.doi.org/10.1080/135048501750041240.

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Gebang, Anthonius Yanto, and Yusrizal Purba. "EFFECT OF FINANCIAL RATIO ON VALUE COMPANIES WITH FINANCIAL DISTRESS AS INTERVENING VARIABLES IN THE COMPANY MANUFACTURE." Strategic Management Business Journal 2, no. 02 (December 31, 2022): 109–16. http://dx.doi.org/10.55751/smbj.v2i02.54.

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Globalization that has occurred throughout the world has significantly impacted various aspects of the life of the world community. This study aimed to determine the direct effect of liquidity, solvency, profitability, and financial distress on firm value partially and simultaneously, as the indirect effect of liquidity, solvency, and profitability on firm value through financial distress as an intervening variable. This study uses a quantitative approach. In a sample of 28 companies, this study uses SPSS 22. The results of testing the liquidity effect on the firm value obtained t count 2.424

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Marina, Dewi. "PENGARUH SOLVABILITAS TERHADAP DIVIDEN MELALUI PROFITABILITAS PADA PERUSAHAAN LQ45 TAHUN 2011 - 2013 DI BURSA EFEK INDONESIA." MANAJERIAL 3, no. 1 (December 29, 2017): 59. http://dx.doi.org/10.30587/jurnalmanajerial.v3i1.188.

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Dividends are payments made by the company to the shareholders who depend on dividend policy of each company. This study aimed to test the influence of the solvency of the dividend on the company's profitability LQ45 through 2011-2013 in the Indonesia Stock Exchange. This study used a sample of 60 financial statements and tested using the t test and path analysis. Results of testing by t-test showed that the solvency of a direct effect on profitability, solvency does not directly influence the dividend, and directly influence the profitability of the dividend. The results of path analysis on l

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Cont, Rama, Artur Kotlicki, and Laura Valderrama. "Liquidity at risk: Joint stress testing of solvency and liquidity." Journal of Banking & Finance 118 (September 2020): 105871. http://dx.doi.org/10.1016/j.jbankfin.2020.105871.

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Wage, Sunarto, Hariya Toni, and Rahmat Rahmat. "PENGARUH LIKUIDITAS, SOLVABILITAS, AKTIVITAS, DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS PERUSAHAAN DI BURSA EFEK INDONESIA." JURNAL AKUNTANSI BARELANG 6, no. 1 (January 9, 2022): 41–49. http://dx.doi.org/10.33884/jab.v6i1.4558.

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This study aims to examine and analyze the effect of liquidity, solvency, activity, and firm size on the profitability of companies listed on the Indonesia Stock Exchange for the 2016-2021. Profitability is proxied by ROA, liquidity is proxied by CR, solvency is proxied by DER, activity is proxied by Asset turnover, and company size is proxied by Ln (total assets). This study uses an associative quantitative approach with a causal nature. The population in this study are companies listed on the Indonesia Stock Exchange. There are 15 companies selected as samples using purposive sampling method

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Irawati, Irawati, and Fitria Ningsih. "Pengaruh Likuiditas dan Solvabilitas Terhadap Rentabilitas Ekonomis pada Koperasi Sawit Usaha Manunggal Desa Seresam Kecamatan Seberida Kabupaten Indragiri Hulu." J-MAS (Jurnal Manajemen dan Sains) 5, no. 1 (April 15, 2020): 48. http://dx.doi.org/10.33087/jmas.v5i1.147.

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This research was conducted at Manunggal Palm Oil Cooperative in Seresam Village, Seberida District, Indragiri Hulu Regency. Researchers. The research was started from 2013 to 2018. The analysis applied the quantitative method with Multiple Linear Regression, Correlation Coefficient and determination and then testing the hypothesis using SPSS Version 21. The result of this research is that liquidity has no effect on economic profitability. While solvency affects economic rentability.While simultaneous liquidity and solvency affect economic profitability.

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Noviyah, Nyi Mas Rizki. "Pengaruh Profitabilitas, Likuiditas, Dan Solvabilitas Terhadap Harga Saham Perbankan Dengan Inflasi Sebagai Variabel Moderating Pada Periode 2007-2015." Jurnal Manajemen dan Bisnis Indonesia 5, no. 2 (February 1, 2018): 133–48. http://dx.doi.org/10.31843/jmbi.v5i2.159.

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The purpose of this study is to analyze the effect of profitability (ROA), liquidity (LDR), and solvency (DER) to the stock price of banking and find out whether inflation moderates the effect of profitability (ROA), liquidity (LDR), and solvency (DER) to the stock price of banking. Data collection method used is the method of research libraries. Data analysis technique used is multiple linear panel regression and hypothesis testing using t-statistics as well as the interaction test Moderated Regression Analysis (MRA) with significance level of 5 percent. Data were processed using Eviews progr

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Dahlan Palenteng. "The Influence of Liquidity and Solvency on Profitability at PT Indofood Makmur Sejahtera, Tbk." Jurnal Multidisiplin Madani 2, no. 12 (December 29, 2022): 4332–42. http://dx.doi.org/10.55927/mudima.v2i12.2110.

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The aim of this research is to determine the effect of liquidity and solvency ratios on profitability at PT Indofood Makmur Sejahtera that produce food and beverage.listed on the IDX. Liquidity (X1) is proxied by current rasio, quick ratio, and cash ratio; Solvency (X2) is proxied by debt to asset ratio, debt to equity ratio. Profitability (Y) is proxied by return on asset ratio, and return on equity ratio. This research took time series data from financial statement in period 2015 to 2021. Data get analyzed by using classical assumption test, simple and multiple linear regression, and hypothe

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Ulfan, Kris, Sutriswanto Sutriswanto, and Gaguk Apriyanto. "Analisis Pengaruh Rasio Early Warning System Terhadap Financial Solvency Pada Perusahaan Asuransi Jiwa Syariah Di Indonesia." Wiga : Jurnal Penelitian Ilmu Ekonomi 8, no. 1 (March 31, 2018): 12–23. http://dx.doi.org/10.30741/wiga.v8i1.232.

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This study aims to examine the influence of the Early Warning System ratio which consist of surplus change ratio, claim load ratio, cost management ratio, liquidity ratio and premium growth ratio to financial solvency of sharia life insurance company in Indonesia period 2012 - 2016. The data used are secondary data obtained from the website of Asosiasi Asuransi Syariah Indonesia ( AASI ). Sampling technique used in this research is purposive sampling. The sample used in this research is 10 sharia life insurance companies . Hypothesis testing by using multiple linear regression analysis. The re

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Ardianti, Adinda Novia, Elva Nuraina, and Liana Vivin Wihartanti. "Pengaruh Solvabilitas Terhadap Return Saham Dengan Earning Per Share Sebagai Variabel Moderasi." JAMER : Jurnal Akuntansi Merdeka 1, no. 1 (November 19, 2020): 45–50. http://dx.doi.org/10.33319/jamer.v1i1.23.

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Abstract— The purpose of this study is to analyze the effect of solvency on stock returns by using EPS as a moderating variable in the Food and Beverage companies listed on the IDX for the period 2015-2017. This study uses a type of quantitative research with a sampling technique that is purposive sampling. The research observation data were 36 companies. The analysis technique uses descriptive statistical analysis, classic assumption test and hypothesis testing using Moderated Regression Analysis (MRA). The results of the study prove that solvency has a not significant positive effect on stoc

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Pompella, Maurizio, and Antonio Dicanio. "BANK VULNERABILITY AND FINANCIAL SOUNDNESS TESTING: THE BANK RESILIENCE INDEX." Ekonomika 95, no. 3 (January 11, 2017): 52–63. http://dx.doi.org/10.15388/ekon.2016.3.10328.

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The paper presents a stochastic method to test the soundness of accounting based solvency of banks, over a five-year period, and to define a proper capital adequacy level inductively, from a very limited subset of balance sheet indicators. A review of the literature about stress testing and capital adequacy is provided first, aimed to give evidence of the existing approaches in use and their critical aspects. Then, starting from a sample of 246 listed banks, a few balance sheet indicators are considered. Having set a critical threshold for each of them, according to the regulatory prescription

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Istrate, Costin, and Dumitru Badea. "Financial management of insurance companies in the context of the new regime Solvency II." Proceedings of the International Conference on Business Excellence 11, no. 1 (July 1, 2017): 625–36. http://dx.doi.org/10.1515/picbe-2017-0067.

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Abstract The new solvency regime Solvency II represents a solid and harmonized prudential framework applicable by insurance companies in the European area. Solvency II was implemented in the European Union by adopting Directives 2009/138/EC respectively 2014/51/EU, replacing existing directives regulating solvency former regime, known as Solvency I. Thus, the new European legislation in insurance, applicable from 1 January 2016, was aimed at unifying the main European insurance market and ensuring consumer protection. The responsible authority at EU level with the implementation of the new sol

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Nurwita. "Pengaruh Likuiditas Dan Solvabilitas Terhadap Harga Saham Pada PT Martina Berto Tbk." Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa 4, no. 4 (December 14, 2022): 396–402. http://dx.doi.org/10.51903/jurnalmahasiswa.v4i4.491.

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This study aims to determine the effect of liquidity on stock prices, the effect of solvency on stock prices, and the joint effect of liquidity and solvency on stock prices at PT Martina Berto, Tbk, in 2010-2020. The research method uses quantitative and tests the classical assumptions and analyzes data including regression equations, coefficients of determination and hypothesis testing (t and f). The results showed that there was no significant influence and the ratio of liquidity as a variable (X1) on stock prices at PT. Martina Berto, Tbk in 2010-2020, there is significant influence and sol

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Jamaludin Iskak, Chintia Clara,. "Analisis Faktor Yang Mempengaruhi Opini Going Concern Dalam Perusahaan Manufaktur Di BEI." Jurnal Paradigma Akuntansi 1, no. 2 (July 30, 2019): 163. http://dx.doi.org/10.24912/jpa.v1i2.4679.

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The purpose of this study is to analyze the effect of liquidity, solvency and profitability on the going concern opinion. Going concern opinion in this research is a dummy variabel. This research uses 155 manufacturing firms listed on Bursa Efek Indonesia (BEI) in 2015-2017 as the population. Sample selection in this study using purposive sampling technique, 99firms are selected as samples. Data analysis and hypothesis testing in this study using software Statistical Product and Service Solution (SPSS) version 23. The result of this research shows that the solvency and profitability has signif

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Cipollini, Andrea. "Testing For Government Intertemporal Solvency: A Smooth Transition Error Correction Model Approach." Manchester School 69, no. 6 (December 2001): 643–55. http://dx.doi.org/10.1111/1467-9957.00275.

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Turahma, Mawadda, Kasmadi Kasmadi, and Irfan Tanjung. "THE EFFECT OF PROFITABILITY, SOLVABILITY AND FIRM SIZE ON THE AUDIT DELAY ON LISTED COAL MINING COMPANIES ON THE INDONESIA STOCK EXCHANGE." Jurnal Riset Manajemen Indonesia 4, no. 1 (January 31, 2022): 13–21. http://dx.doi.org/10.55768/jrmi.v4i1.88.

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The purpose of this study was to determine the effect of profitability, solvency, and firm size simultaneously and partially on audit delay. This study in coal companies of subsektor listed on the Indonesia Stock Exchange in 2017-2020 period. The analysis used is multiple linear regression analysis with a sample of 15 coal companies. Hypothesis testing is done by f-test and t-test. The key is that simultaneously profitability, solvency, and firm size have a significant effect on audit delay partially. Of the three variables tested, only two variables have an effect on audit delay, namely profi

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Ayu, Banowaty, and Bunga Indah Bayunitri. "Influence of Profitability, Solvency and Company Size to Audit Report Lag." Jurnal Ekonomi, Bisnis & Entrepreneurship 14, no. 2 (October 15, 2020): 82–87. http://dx.doi.org/10.55208/jebe.v14i2.208.

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The purpose of this study was to determine the effect of profitability, solvency, and company size on audit report lag. This research was motivated by a case of delayed reporting of financial statements to companies listed on the Indonesia Stock Exchange that has an impact on the decline in investor confidence in the company. The research method used the explanatory method. The independent variables in this study are profitability, solvency, and company size, while the dependent variable is the audit report lag. The data used secondary data, obtained through the company's annual financial stat

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Meidiyustiani, Rinny, Mia Laksmiwati, Retno Fuji Oktaviani, and Ivo Rolanda. "Peran kebijakan dividen dalam memediasi kinerja keuangan terhadap return saham." Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan 5, no. 4 (November 25, 2022): 1628–39. http://dx.doi.org/10.32670/fairvalue.v5i4.2154.

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This study aims to determine the role of dividend policy as an intervening variable of the company's financial performance which consists of the ratio of liquidity, solvency, activity and profitability to stock returns in public companies that are members of LQ 45 on the Indonesia Stock Exchange during the 2016-2021 period. The type of research is quantitative research with a descriptive approach. With purposive sampling technique, 21 companies were obtained as samples. Analysis and testing of research hypotheses using the Structural Equation Model - Partial Least Square (PLS) method, which is

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Tio, Allend, and Argo Putra Prima. "Analisis Pengaruh Profitabilitas, Likuiditas Dan Solvabilitas Terhadap Nilai Perusahaan Yang Terdaftar Di Bursa Efek Indonesia." Owner 6, no. 1 (January 1, 2022): 443–53. http://dx.doi.org/10.33395/owner.v6i1.605.

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The aims of this research is to analyze and prove the impact of profitability as proxied by return on assets, liquidity proxied by current ratio and solvency as proxied by debt to equity ratio partially and simultaneously on firm value in mining companies that listed on IDX for the 2015-2020 period. The research was conducted with a quantitative approach, with a purposive sampling technique. The analysis technique used is multiple linear regression with partial test hypothesis testing (t test), simultaneous test (F test), and multiple determination coefficient test (R2) with the help of SPSS v

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Sari, Sarah Nurlita, Fatimah Fatimah, and Choiriyah Choiriyah. "Pengaruh Likuiditas, Solvabilitas, dan Aktivitas Terhadap Harga Saham Perusahaan Sektor Healthcare yang Terdaftar di Bursa Efek Indonesia." Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis 3, no. 4 (November 2, 2022): 217–28. http://dx.doi.org/10.47747/jismab.v3i4.867.

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This study aims to determine the effect of liquidity, solvency, and activity on stock prices in healthcare sector companies listed on the Indonesia Stock Exchange. Sampling using non-probability sampling with purposive sampling method, the sample used is 13 companies. The data required is secondary data obtained from the Indonesia Stock Exchange through the website www.idx.co.id and the data collection method is using the documentation method. The analysis technique used in this research is multiple linear analysis technique, classical assumption test and hypothesis testing. The results of the

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Nugroho, Bramantio Adi, Suripto Suripto, and Effriyanti Effriyanti. "Audit Committee, Effectiveness, Bankruptcy Prediction, and Solvency Level Affect Audit Delay." International Journal of Science and Society 3, no. 2 (May 28, 2021): 176–90. http://dx.doi.org/10.54783/ijsoc.v3i2.328.

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This study is to gather empirical evidence on the effectiveness of the Audit Committee, bankruptcy forecasts and audit delay solvency. Various manufacturing industries listed on the Indonesian Börse in 2015-2019 were among the population in this study. A selection from 11 companies with 55 observational data was obtained by using the purposeful sampling technique. Testing of hypotheses and the analyzes is conducted using Eviews-10 for the regression of panel data. The findings showed that the efficacy of the audit committee has no significant impact on audit delays, that bankruptcy predictions

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Arfan, Arfan. "PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, SOLVABILITAS, KEPUTUSAN INVESTASI DAN KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN." Jurakunman (Jurnal Akuntansi dan Manajemen) 15, no. 1 (February 14, 2022): 165. http://dx.doi.org/10.48042/jurakunman.v15i1.95.

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This study aims to empirically examine the effect of profitability, company size, solvency investment decisions and debt policy on the value of the company in basic and chemical industry companies listed on the Indonesia Stock Exchange. This study uses a sample of basic and chemical industry companies listed on the Indonesia Stock Exchange during the period 2018 - 2020. Based on the purposive sampling method, the number of basic and chemical industry companies sampled in this study were 20 companies. Hypothesis testing uses panel data regression analysis using the EViews 10.0 program. The resu

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Fatimah, Fatimah, and Dadan Sukardan. "CSR DISCLOSURE, PROFITABILITY AND SOLVENCY TOWARDS FIRM VALUE." Jurnal Riset Akuntansi Kontemporer 10, no. 2 (October 29, 2018): 99–103. http://dx.doi.org/10.23969/jrak.v10i2.1425.

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The Purpose of this research is to empirically examine the effect of CSR Disclosure, Profitability and Solvency towards Firm Value on Mining Company listed in Stock Exchange of each country in ASEAN in 2006-2013. The sampling method used in this research is purposive sampling with criteria of companies that issued their financial and CSR report during the period of 2006-2013. Data obtained from Stock Exchange of each country in ASEAN with the period of 2006 to 2013 and total population of 54 companies. Analysis techniques used in this research is multiple linear regression analysis and hypothe

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Fadilah, Ainun, and M. Rimawan. "ANALISIS RASIO PROFITABILITAS, LIKUIDITAS DAN SOLVABILITAS TERHADAP FINANCIAL DISTREES PADA PT JAYA KONTRUKSI MANGGALA PRATAMA TBK." Jurnal Ekonomi dan Bisnis (EK&BI) 5, no. 1 (June 29, 2022): 97–103. http://dx.doi.org/10.37600/ekbi.v5i1.480.

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The investors who invest will be aware of and ensure the condition of the company whether it is experiencing financial distreesor the company is in good condition. Therefore, it is necessary to conduct a financial analysis of the company by looking at its financial ratios. This study aims toexamine theindependent variables in the form of ProfitabilityRatios, Liquidity Ratios and Solvency Ratios to Financial Distrees as the dependent variable. This research was conducted on the construction companies listed on the Indonesia Stock Exchange in 2011-2020 with a population of 20 years. The sampling

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Anggraini, Nely, Herlina Pusparini, and Robith Hudaya. "PENGARUH PROFITABILITAS, LIKUIDITAS, DAN SOLVABILITAS TERHADAP OPINI AUDIT GOING CONCERN." Jurnal Aplikasi Akuntansi 6, no. 1 (September 1, 2021): 24–55. http://dx.doi.org/10.29303/jaa.v6i1.106.

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This study aims to test the effect of profitability, liquidity, and solvency to the audit opinion going concern. Testing was conducted at 125 sample of the company service sector listed on the Indonesia Stock Exchange (IDX) in the 2015-2019. This type of research is associative research that aims to know the effect of profitability, liquidity, and solvency on audit opinion going concern. The type of research data is quantitative data with secondary data obtained from the company’s financial statements accessed through the website official IDX and each sample company. Data processing techniques

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Lidya Agustin, Siti Rosyafah, and Tri Lestari. "PENGARUH SOLVABILITAS DAN PROFITABILITAS TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR (Studi Pada Subsektor Pulp dan Paper Yang Terdaftar di BEI Periode 2017-2020)." AKUNTANSI '45 2, no. 1 (May 15, 2021): 16–27. http://dx.doi.org/10.30640/akuntansi45.v2i1.102.

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Financial performance is the result achieved by the company's management to find out in managing company assets effectively during a certain period. An uncertain economy causes a high risk of a company experiencing poor financial performance or bankruptcy, to determine whether a company's financial performance is good or not, it can be seen from the company's ability to pay off its debts through solvency and profitability. The purpose of this study was to determine the effect of solvency and profitability on the company's financial performance. This study uses a quantitative approach with data

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Bisogno, Marco, Beatriz Cuadrado-Ballesteros, Serena Santis, and Francesca Citro. "Budgetary solvency of Italian local governments: an assessment." International Journal of Public Sector Management 32, no. 2 (March 4, 2019): 122–41. http://dx.doi.org/10.1108/ijpsm-11-2017-0328.

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PurposeThe purpose of this paper is to investigate budgetary solvency (BS) as a part of the financial condition of local governments (LGs), considering that the growing demand for public services is primarily affecting this variable.Design/methodology/approachThe study investigates a sample of 132 Italian LGs with more than 50,000 inhabitants for the period 2005–2014. The authors obtain a set of indicators as proxies of BS, which serve as the dependent variable of a regression model aimed at testing several independent variables which the authors are interested in, namely, financial autonomy,

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Firdarini, Khoirunnisa Cahya, and Dewi Safaatun. "PENGARUH OPINI AUDIT, PROFITABILITAS, LIKUIDITAS, DAN SOLVABILITAS TERHADAP NILAI PERUSAHAAN (STUDI KASUS PADA PERUSAHAAN FOOD AND BEVERAGE)." Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha 30, no. 2 (June 9, 2022): 87–100. http://dx.doi.org/10.32477/jkb.v30i2.363.

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This study aims to determine the effect of audit opinion, profitability, liquidity and solvency on firm value on food and beverage companies listed on the Indonesia Stock Exchange in the 2015-2019 period and using sales growth as control variable. Based on purposive sampling method, we have 100 firm years of total sample. Research model was tested using classic assumption test to ensure that the model free form classic assumption problem. Hypotesis testing used is multiple regression analysis. The result show that only liquidity that have significant effect to firm value. Audit opinion, Profit

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Rizki Saputri, Salsabila, Gendro Wiyono, and Ratih Kusumawardhani. "Profitabilitas, Solvabilitas dan Likuiditas terhadap Nilai Perusahaan." Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah 5, no. 4 (October 15, 2022): 1513–25. http://dx.doi.org/10.47467/alkharaj.v5i4.1746.

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A manufacturing company is a company whose main activity is to obtain goods and services to be processed into finished products through the production process of efficacy sold to customers. Food and beverage companies are one of the categories of the industrial sector on the Indonesia Stock Exchange (IDX) that have the opportunity to grow and develop. The development of this industry can be seen from the growth and development of companies engaged in the food and beverage industry. This study was conducted to determine the effect of Solvency, Profitability, and Liquidity on Food and Beverage C

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Armereo, Crystha, Pipit Fitri Rahayu, and Hisbullah Basri. "Privatisasi dan Dampaknya Terhadap Kinerja Keuangan Badan Usaha Milik Negara (BUMN) di Bursa Efek Indonesia." Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi 16, no. 2 (December 28, 2020): 48–60. http://dx.doi.org/10.35449/jemasi.v16i2.143.

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This research aims to determine the impact of privatization on the financial performance of State-Owned Enterprises (SOEs) in the Indonesia Stock Exchange. This type of research is comparative, data sources using secondary data with data collection techniques using documentation and literature studies.The population in this research is all State-Owned Enterprises (SOEs) that have been privatized in IDX. The sampling method uses purposive sampling with 5 companies. Data analysis techniques using normality testing, independent sample T-test, and Wilcoxon test. The results showed that there was a

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Ghaisani, Nadhila Putri, and Nurjanti Takarini. "ANALISIS PERTUMBUHAN LABA PADA PERUSAHAAN SEKTOR TRANSPORTASI DAN LOGISTIK DI BEI." SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business 5, no. 4 (October 1, 2022): 859–67. http://dx.doi.org/10.37481/sjr.v5i4.562.

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Financial statements are used to find sources of company financial information that aims to analyze the financial performance of a company. Financial ratios are a tool to see profit growth. This study prioritizes the function of financial ratios to the company's profit growth. This research was conducted with the aim of knowing whether or not there is an influence of financial ratios, namely the ratio of liquidity, solvency and activity on the profit growth of companies in the transportation and logistics sector listed on the Indonesia Stock Exchange (IDX). This study used 28 populations. The

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Rosyid and Daffa Haryasalam. "Faktor Pengaruh Nilai Perusahan pada Perusahaan Transportasi yang terdata di Bursa Efek Indonesia Periode 2015 - 2020." CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis 2, no. 2 (May 21, 2022): 191–201. http://dx.doi.org/10.55606/cemerlang.v2i2.340.

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This study aims to prove the effect of firm size, capital structure, and solvency either partially or simultaneously on firm value in the transportation sub-sector listed on the Indonesia Stock Exchange. The period used in this study is 6 years, starting from 2015-2020. This research uses a quantitative approach with an associative approach. And the sampling technique used in this research is the purposive sampling technique. The type of data used in this research is secondary data. So that the sample in this study amounted to 22 companies that are in the Transportation Sub-Sector listed on th

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Almas Ghassani, Tifani, and Hari Sulistiyo. "THE EFFECT OF PROFITABILITY AND SOLVENCY ON COMPANY VALUE." Jurnal Ekonomi Balance 16, no. 2 (December 26, 2020): 323–27. http://dx.doi.org/10.26618/jeb.v17i2.6712.

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Profitability and Solvency of Company Value partially and simultaneously at the Food Beverage Company, the period used for 4 (four), namely 2015-2018. The data consists of financial statements on the Indonesia Stock Exchange (IDX) in Indonesia in 2015-2018. The data source used is secondary data, the population used in this study Food Beverage Companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2018 period. The analysis used in this research is multiple linear regression, classic assumption test, descriptive statistics, determination analysis, and hypothesis testing. The result

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Hernández Barros, Rafael. "Metodología financiera de gestión y cuantificación de riesgos de las entidades aseguradoras." Pecvnia : Revista de la Facultad de Ciencias Económicas y Empresariales, Universidad de León, no. 2011 (March 27, 2013): 81. http://dx.doi.org/10.18002/pec.v0i2011.753.

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El artículo describe las diferentes metodologías financieras de gestión integral de riesgos, detallando tanto aquellas utilizadas tradicionalmente en el sector asegurador para tarificar ycalcular las provisiones, y que ahora están siendo utilizadas para calcular la solvencia y los requerimientos de capital, como los modelos financieros más avanzados, tales como los modelosde “stress testing”, utilizados para analizar lo que podría ocurrir en determinados escenarios; la técnica de modelización del valor en riesgo (VaR), para calcular la pérdida máxima posible dentrode un periodo de tiempo y par

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Hernández Barros, Rafael. "Metodología financiera de gestión y cuantificación de riesgos de las entidades aseguradoras." Pecvnia : Revista de la Facultad de Ciencias Económicas y Empresariales, Universidad de León, Monogr (March 27, 2013): 81. http://dx.doi.org/10.18002/pec.v0imonogr.753.

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El artículo describe las diferentes metodologías financieras de gestión integral de riesgos, detallando tanto aquellas utilizadas tradicionalmente en el sector asegurador para tarificar ycalcular las provisiones, y que ahora están siendo utilizadas para calcular la solvencia y los requerimientos de capital, como los modelos financieros más avanzados, tales como los modelosde “stress testing”, utilizados para analizar lo que podría ocurrir en determinados escenarios; la técnica de modelización del valor en riesgo (VaR), para calcular la pérdida máxima posible dentrode un periodo de tiempo y par

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Manta, Alina, and Roxana Nanu. "The Impact of the Global Financial Crisis on the Management of Banking Risks." Equilibrium 5, no. 2 (December 31, 2010): 33–45. http://dx.doi.org/10.12775/equil.2010.023.

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The international macroeconomic and financial environment has undergone major negative changes since the global financial crisis. The magnitude and intensity of the economic and financial crisis have been underestimated by authorities worldwide. The uncertainties surrounding future developments remain high. In Romania, the main challenges posed by the external sector refer to the worsening perception of risks, including contagion effects from the adverse regional developments, the contraction of external markets, the less readily available external financing and the replacement of global liqui

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Pangestu, Firda Nindy, and Shita Tiara. "Analisis Faktor-Faktor Yang Mempengaruhi Opini Audit Going Concern Pada Perusahaan Real Estate Dan Property Yang Terdaftar Di BEI Tahun 2017-2020." Jurnal Multidisiplin Madani 2, no. 1 (January 30, 2022): 277–98. http://dx.doi.org/10.54259/mudima.v2i1.361.

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This study aims to determine the factors that influence going concern audit opinions on real estate and property companies listed on the Indonesia Stock Exchange in 2017-2020. This study uses an associative quantitative descriptive approach. The type of data in this study is secondary data, in the form of sample company financial statements. The population in this study are real estate and property companies listed on the Indonesia Stock Exchange as many as 53 companies. The sampling method used is purposive sampling method, in order to obtain 25 sample companies with 4 years of research. The

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Astuti, Eni Puji. "The Effect of Working Capital, Liquidity and Solvency on Profitability at PT Nippon Indosari Corpindo, Tbk." Jurnal Ad'ministrare 7, no. 1 (June 30, 2020): 11. http://dx.doi.org/10.26858/ja.v7i1.13578.

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The main attraction for owners of company shareholders lies in the profitability ratio that shows the results of the management of the company's management of the funds invested. This study aims to determine: The Effect of Working Capital, Liquidity and Solvency on the Profitability of PT. Nippon Indosari Corpindo Tbk, both partially and simultaneously. Descriptive quantitative research methods, the data used are secondary data in the form of financial statements of PT. Nippon Indosari Corpindo Tbk, for a period of 9 years from 20010 - 2018 obtained through the IDX (Indonesia Stock Exchange).

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Isnaeni, Umi, and Yulida Army Nurcahya. "Pengaruh Manajemen Laba, Kompleksitas Operasi Perusahaan, Solvabilitas, dan Opini Audit Terhadap Audit Delay Pada Perusahaan Sektor Industri Barang Konsumsi di Indonesia Untuk Tahun 2017-2019." Jurnal Akuntansi AKUNESA 10, no. 1 (September 30, 2021): 24–34. http://dx.doi.org/10.26740/akunesa.v10n1.p24-34.

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This research purposes to observe the result of Earnings Management, Complexity of Company Operations, Solvency, and Audit Opinions on Audit Delay by the object of research is consumer goods industry sector companies in Indonesia on 2017-2019. This research is include in category of explanatory research which will explain the level of each variable and conduct hypothesis testing to explain the correspondence among the variables in this research. The approachs research is quantitative approach as the data is numbers in the companys financial statements. This research population is Consumer Good

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Rosiyana Dewi, Raden, and Noviola Kaseh. "PENGARUH KONVERGENSI IFRS TERHADAP KUALITAS LAPORAN KEUANGAN PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA." Media Riset Akuntansi, Auditing & Informasi 11, no. 2 (August 9, 2011): 29–62. http://dx.doi.org/10.25105/mraai.v11i2.618.

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This study was conducted to examine the effect of the third application of IAadoption of IFRS (namely PSAK 13 on Investment Property, PSAK 16 on Fixed Assets and PSAK 30 on Rent) particularly on the financial statements of the company. Test conducted on the influence of the application of the convergence of financial performanc as seen from the level of company size, activity, Solvency, Growth, Profitability, an Investment company performance and Testing the effect of convergence on the valu relevance of financial information from the company viewed the relevance value ne income and equity boo

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Javid, Attiya Y., Umaima Arif, and Abdul Sattar. "Testing the Fiscal Theory of Price Level in Case of Pakistan." Pakistan Development Review 47, no. 4II (December 1, 2008): 763–78. http://dx.doi.org/10.30541/v47i4iipp.763-778.

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There are two competing views of the interaction between monetary and fiscal policy and their effects on price stability for policy-maker’s point of view. In the classical view, in Ricardian regimes it is the demand for liquidity and its evolution over time that determines prices. In such a regime fiscal policy is passive, which implies that government bonds are not net wealth [Barro (1974)], and monetary policy works through the interest rate or another instrument to determine prices. In the opposite view which is more recent, a non-Ricardian regime will prevail whenever fiscal policy becomes

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Shastri, Shruti, A. K. Giri, and Geetilaxmi Mohapatra. "Testing the Sustainability of Current Accounts for Major South Asian Economies." South Asia Economic Journal 19, no. 1 (March 2018): 1–21. http://dx.doi.org/10.1177/1391561418761064.

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The study assesses the sustainability of current accounts for the panel of five major South Asian economies, namely, India, Pakistan, Bangladesh, Sri Lanka and Nepal for the period 1985–2016. Towards this end, the intertemporal solvency model of Hakkio and Rush (1991) and Husted (1992) has been employed. The panel co-integration test by Westerlund (2007) confirms the long-run relationship between exports and imports but the estimates of the slope coefficient based on GM-FMOLS, GM-DOLS and CCEMG turn out to be less than one indicating the weak sustainability. The weak form of sustainability imp

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