https://journal.unas.ac.id/akunnas <p><span>The Journal AkunNas invites submissions of original paper in all aspects of accountancy. Akunnas are published twice a year, <strong>January</strong>-June and <strong>July</strong>-December.</span> </p><p> </p> Universitas Nasional, Jakarta, Indonesia en-US AkunNas 0216-1397 AkunNas require a formal written transfer agreement from the author(s) for each article published. It is required to obtain a written confirmation from authors in order to grant the rights for papers published by AkunNas The Author(s) retain the copyright and publishing right, and grant AkunNas the right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal. https://journal.unas.ac.id/akunnas/article/view/1578 <p><span class="VIiyi" lang="en"><span class="JLqJ4b" data-language-for-alternatives="en" data-language-to-translate-into="id" data-phrase-index="0" data-number-of-phrases="1"><span>This study aims to analyze whether Financial Indicators as measured by Return on Assets (ROA) (X1), Financial Indicators as measured by Return on Equity (X2), Financial Indicators as measured by Quick Ratio (X3), Financial Indicators measured by measured by Debt to Asset Ratio (DAR) (X4), Financial Indicators as measured by Debt to Equity Ratio (DER) (X5), Financial Indicators measured by Company Size (Size) (X6), has an effect on Financial Distress (Y) in property, real estate, and building construction sector companies listed on the Indonesia Stock Exchange (IDX) for the 2013-2018 period. The simultaneous significant test results seen in the Omnimbus Test of Model show that there is an influence from ROA, ROE, Quick Ratio, DAR, DER , and Firm Size in predicting Financial Distress. While partially, ROA and ROE variables have an influence in predicting Financial Distress, but Quick Ratio, DAR, DER, and Company Size have no influence in predicting Financial Distress.</span></span></span></p><p> </p> Erwin Indriyanto Copyright (c) 2022 Erwin Indriyanto 2022-07-31 2022-07-31 19 2 72 83 https://journal.unas.ac.id/akunnas/article/view/1757 <p>Penelitian ini bertujuan untuk menguji secara empiris pengaruh Kinerja Keuangan<em> (Current Ratio, Net Profit Margin</em>, dan<em> Total Asset Turnover) </em>terhadap Nilai Perusahaan dengan Struktur sebagai variabel intervening pada perusahaan sektor sekuritas dan asuransi yang terdaftar di Bursa Efek Indonesia. Periode yang digunakan dalam penelitian ini adalah 5 (lima) tahun. Penelitian ini menggunakan pendekatan deskriptif yang mengarah kepada pendekatan kuantitatif. Analisis data yang digunakan dalam penelitian ini adalah data sekunder. Sampel dalam penelitian ini diperoleh dengan metode <em>purposive sampling</em>. Berdasarkan kriteria yang ada didapatkan 13 perusahaan yang menjadi sampel. Teknik analisis yang digunakan adalah regresi data panel.</p><p>Berdasarkan hasil analisis data <em>Current Ratio </em>tidak pengaruh terhadap Struktur Modal, <em>Net Profit Margin</em> pengaruh terhadap Struktur Modal , <em>Total Asset Turnover</em> tidak rpengaruh terhadap Struktur Modal<em>. </em>Struktur Modal<em> </em>tidak pengaruh terhadap Nilai Perusahaan.<em> Current Ratio</em> tidak pengaruh terhadap Nilai Perusahaan <em>Net Profit Margin </em>tidak pengaruh terhadap Nilai Perusahaan<em>,</em> <em>Total Asset Turnover</em> pengaruh terhadap Nilai Perusahaan . Struktur Modal tidak mampu memediasi hubungan<em> Current Ratio </em>Terhadap Nilai Perusahaan<em> ,</em> Struktur Modal tidak mampu memediasi hubungan<em> Net Profit Margin </em>Terhadap Nilai Perusahaan,<em> </em>Struktur Modal mampu memediasi hubungan<em> Total Asset Turnover </em>Terhadap Nilai Perusahaan.</p><p><strong><em>Kata kunci: </em></strong> <em>Current Ratio, Net Profit Margin, Total Asset Turnover, </em>Nilai Perusahaan, dan Struktur Modal pada Perusahaaan Sektor Sekuritas dan Asuransi</p> Rachma Zannati Nurhasanah Nurhasanah Copyright (c) 2022 Nurhasanah Nurhasanah, Rachma Zannati 2022-07-31 2022-07-31 19 2 84 98 https://journal.unas.ac.id/akunnas/article/view/1758 <em>Early detection of the possibility of companies committing fraud in the presentation of financial statements is very important. This study aims to obtain empirical evidence about the effect of financial stability, financial targets, external pressures and arrogance on financial statement fraud in companies listed on the IDX for the period 2016 – 2020. The total number of samples used in this study was 32 companies with a total of 5 years observed. year. Data analysis using Logistics Regression and with the help of SPSS version 23 program. The results of this study indicate that financial stability has a positive effect on financial statement fraud, arrogance has a negative effect on financial statement fraud, while financial targets and external pressures have no effect on financial statement fraud.</em> miftahul jannah Zumratul Meini Copyright (c) 2022 miftahul jannah, Zumratul Meini 2022-07-31 2022-07-31 19 2 99 110