scholarly journals PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN PADA PT. GUDANG GARAM Tbk

2021 ◽  
Vol 5 (1) ◽  
pp. 72-80
Author(s):  
Nurmi Yanti ◽  
Nafisah Nurulrahmatiah
Keyword(s):  
Firm Value ◽  
Hypothesis Test ◽  
Balance Sheet ◽  
Sampling Technique ◽  
Financial Statements ◽  
Financial Statement ◽  
Literature Study ◽  
Spss Software ◽  
Data Collection Technique ◽  
Solvency Ratio

This study was conducted to determine the effect of financial performance as measured by liquidity and solvency ratios on firm value at PT. Gudang Garam tbk in the period 2012-2018. The data used in this study are the financial statements of PT. Gudang Garam tbk from 2012-2018. The population used in this study is financial statement data for 29 years, from 1990 to 2018 with the sample used in the form of balance sheet and profit and loss statements for 7 years from 2012 to 2018. The sampling technique uses purposive sampling with data criteria in the latest publications and data. The method of analysis in this research is the method of associative statistical analysis. The data collection technique used literature study and documentation methods while the data analysis used was multiple linear regression, classical assumption test, correlation coefficient, multiple determination coefficient and hypothesis test (2-party t test) using the SPSS software program. From this study it can be concluded that the liquidity ratio has no significant effect on firm value, while the solvency ratio has no and significant effect on firm value. And simultaneous research (f test) shows that there is a significant influence between the liquidity and solvency ratios on firm value

scholarly journals Kualitas Publikasi Laporan Keuangan Perguruan Tinggi Swasta Terhadap Kepatuhan Kewajiban Pajak Penghasilan Badan

Wahana ◽  
2021 ◽  
Vol 24 (1) ◽  
pp. 12-32
Author(s):  
Suwardi Suwardi
Keyword(s):  
Private Universities ◽  
Financial Statements ◽  
Financial Statement ◽  
Educational Institutions ◽  
Research Use ◽  
Literature Study ◽  
Non Profit ◽  
The Government ◽  
Data Collection Technique

Private Universities that were established by society through nonprofit institution have autonomy in managing their finances. Autonomy gives rise to the diversity of Private Universities’ financial statement. The government provides a tax exemption facility for the remnant of nonprofit institutions engaged in education with certain conditions, regulated by PMK 80/PMK.03/2009. This research was conducted to analyze the effect of the quality of the financial statements of Private Universities  on the execution of the tax exemption facility. Research was conducted by literature study method. The result of the research shows that the quality of the Private Universities’ financial statements  affect the execution of PMK 80/PMK.03/2009. Therefore, financial statements standardization and remnant recording regulation for Private Universities is needed, in order to optimizing the execution of the tax exemption facility given to educational institutions and to make sure the facility is given appropriately. The data collection technique used is literature study. This research use qualitative methods  in analyzing data and facts about private universities’ management and the taxation policies of non-profit organizations.

scholarly journals THE INFLUENCE OF STORE ATMOSPHERE AND LOCATION ON PURCHASE DECISION AT PUSRI MART SEMARANG AREA

2019 ◽  
Vol 20 (1) ◽  
pp. 61
Author(s):  
Ayu Sa’idah ◽  
Suryadi Poerbo ◽  
Fatchun Hasyim
Keyword(s):  
Significant Influence ◽  
Hypothesis Test ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Purchase Decision ◽  
Analysis Model ◽  
Literature Study ◽  
Data Collection Technique ◽  
Feasibility Test

<em><span lang="EN-US">The purpose of this study areanalize the influence of store atmosphere and location on purchase decision at Pusri Mart area Semarang. The data collection technique are questionnaires, interview, observation, and literature study method. The number of samples in this study were 75 respondents and it was selected by incidental sampling technique. The data analysis technique is carried out by using classic assumption test (Normality test, Multicolinearity test, and Heteroscedasticity test),  multiple linear regression analysis, model feasibility test, hypothesis test, Coefficient Correlation R, and Multiple Determination Coefficient (R2). The result of the research shows that: (1) store atmosphere (X<sub>1</sub>) has significant influence to the purchase decision on Pusri Mart area Semarang; (2) Location (X<sub>2</sub>) has significant influence to the purchasie decision on Pusri Mart area Semarang; (3) Store atmosphere is the variable which has the most dominant influence to the purchase decision on Pusri Mart area Semarang</span></em>

scholarly journals Analisis Kepatuhan Laporan Keuangan Koperasi Berdasarkan SAK ETAP

2016 ◽  
Vol 8 (1) ◽  
pp. 9-18
Author(s):  
Nia Yuniarsih
Keyword(s):  
Cash Flow ◽  
Research Method ◽  
Annual Report ◽  
Descriptive Analysis ◽  
Balance Sheet ◽  
Sampling Technique ◽  
Financial Statements ◽  
Operational Definition ◽  
Financial Statement ◽  
Income Statement

The objective of this research is to describe the compliance annual report Koperasi Sekar Melati IBI Kota Surabaya with Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP). Operational definition this research to measure compliance are components of Financial Statements, Recognition, Measurement, Balance Sheet Account’s, Income Statement Account’s, Statement of Equity Exchange Account’s, Cash Flow Statement Account’s. The research method using descriptive analysis. The sampling technique used documentation of the Annual Financial Statement of Koperasi Sekar Melati IBI Kota Surabaya ended year 2015. The results of this study indicate that the Financial Statements Koperasi Sekar Melati IBI Kota Surabaya still not comply with the SAK ETAP.

scholarly journals ANALISIS LAPORAN KEUANGAN PADA PT. NIDEC INDONESIA BINTAN DI TANJUNGPINANG TAHUN 2015-2018

2021 ◽  
Vol 2 (2) ◽  
pp. 54-61
Author(s):  
Alfi Hendri ◽  
Satriadi
Keyword(s):  
Qualitative Research ◽  
Balance Sheet ◽  
Financial Statements ◽  
Cash Flows ◽  
Study Data ◽  
Literature Study ◽  
Profitability Analysis ◽  
Operational Costs ◽  
Income Statement ◽  
Data Collection Technique

This research is motivates by the phenomena that writer found from Baintan Anugerah Bersama Company’s financial statements which is shows the fluctuative performance from 2015-2018. Cash flows statement’s also have the fluctuative report’s in positive and negative values that we can analyze about the company’s financial performance. This research is a descriptive qualitative research that give some descriptions about the object of it’s research includes Balance Sheet, Income Statement and Cash Flow Statement. Data collection technique is from documentary and literature study. Data will analyze by Horizontal Analysis, Vertical Analysis, Cashflows Analysis and Profitability Analysis to measure financial statement’s performance. The result of this research that show us the financial statement’s performance of Baintan Anugerah Bersama company from 2015-2018 is good enough, but still need some evalutions from the management to increase their profitability because the profit margin averages under 2% and it still can increase by pushing their operational costs.

Rating Agency Adjustments to GAAP Financial Statements and Their Effect on Ratings and Credit Spreads

2014 ◽  
Vol 90 (2) ◽  
pp. 641-674 ◽  
Author(s):  
Pepa Kraft
Keyword(s):  
Default Risk ◽  
Credit Rating ◽  
Credit Ratings ◽  
Balance Sheet ◽  
Financial Statements ◽  
Financial Statement ◽  
Credit Spread ◽  
Credit Spreads ◽  
Term Structures ◽  
Interest Expense

ABSTRACT I examine a dataset of both quantitative (hard) adjustments to firms' reported U.S. GAAP financial statement numbers and qualitative (soft) adjustments to firms' credit ratings that Moody's develops and uses in its credit rating process. I first document differences between firms' reported and Moody's adjusted numbers that are both large and frequent across firms. For example, primarily because of upward adjustments to interest expense and debt attributable to firms' off-balance sheet debt, on average, adjusted coverage (cash flow-to-debt) ratios are 27 percent (8 percent) lower and adjusted leverage ratios are 70 percent higher than the corresponding U.S. GAAP ratios. I then find that Moody's hard and soft rating adjustments are associated with significantly higher credit spreads and flatter credit spread term structures. Overall, the results indicate that Moody's quantitative adjustments to financial statement numbers and qualitative adjustments to credit ratings enable it to better capture default risk, consistent with it effectively processing both hard and soft information.

RASIO FUNDAMENTAL TERHADAP PERTUMBUHAN LABA: VARIABEL MODERASI UKURAN PERUSAHAAN (Fundamental ratio on income growth: Variables of company size moderation)

2021 ◽  
Vol 5 (1) ◽  
pp. 261
Author(s):  
Andri Gunawan Putra As'ari ◽  
Tri Kartika Pertiwi
Keyword(s):  
Financial Analysis ◽  
Stock Exchange ◽  
Research Result ◽  
Sampling Technique ◽  
Financial Statements ◽  
Company Size ◽  
Analysis Technique ◽  
Solvency Ratio ◽  
A Company ◽  
Profit Growth

To find out the performance of a company it is necessary to have a financial analysis, where in analyzing the financial statements will get a view of the good and bad financial performance. For this reason, this study aims to analyze the effect of the Liquidity Ratio, Solvency Ratio, Profitability Ratio, and Activity Ratio on profit growth with company size as a moderating variable. The population in this study was all trade retail companies that listed in Indonesia Stock Exchange in the period 2015-2018. The research samples was determined by using purposive sampling technique, so that obtained 21 trade retail companies that quality as the sample. The analysis technique used is moderation regression analysis. Based on the research result showed that Solvability, Profitability and Activity ratios has an effect on profit growth and company size is a moderation variabel. Liquidity Ratio has no effect on profit growth and company size not a moderating variable between Liquidity on profit growth.

scholarly journals Analysis Of Presentation Of Sharia Financial Statements According To Psak 101 At Pt. Mandiri Sharia Bank

2021 ◽  
Vol 2 (4) ◽  
pp. 1175-1183
Author(s):  
Fera Riske Anggita ◽  
Tommy Kuncara
Keyword(s):  
Accounting Standards ◽  
Secondary Data ◽  
Financial Statements ◽  
Relevant Information ◽  
Financial Accounting ◽  
Financial Statement ◽  
Islamic State ◽  
Literature Study ◽  
Financial Position ◽  
Other Information

The presentation of Islamic Financial Statements has been regulated in PSAK 101 and every bank needs to refer to it. As we know, PT Bank Syariah Mandiri is the number 1 largest Islamic bank in Indonesia and other information obtained by researchers, PT Bank Syariah Mandiri will merge with 2 other Islamic state-owned banks, namely PT Bank BNI Syariah and PT Bank BRI Syariah. Therefore, researchers are interested in examining whether the financial statements of PT Bank Syariah Mandiri are appropriate in applying the application of Financial Accounting Standards 101. The types of data used are qualitative and quantitative data, the data used are general company information and company financial statement information in 2019. Sources the data used is secondary data. The data collection method is literature study. In the financial statements of PT Bank Syariah Mandiri, the bank has reported all components of the financial statements in PSAK 101. In the Statement of Financial Position PT Bank Syariah Mandiri does not include the Istishna Assets in Settlement and Salam Receivable accounts in the Statement of Financial Position, but in PSAK 101 Paragraph 61 explains Statement of Financial Accounting Standards 101 does not regulate the composition or format of presentation of statement of financial position items. PT Bank Syariah Mandiri continues to present relevant information on the Statement of Financial Position. However, in PSAK 101 Paragraph 61 explaining the Statement of Financial Accounting Standards 101 does not regulate the composition or format of the presentation of the statement of financial position. PT Bank Syariah Mandiri continues to present relevant information on the Statement of Financial Position. However, in PSAK 101 Paragraph 61 explaining the Statement of Financial Accounting Standards 101 does not regulate the composition or format of the presentation of the statement of financial position. PT Bank Syariah Mandiri continues to present relevant information on the Statement of Financial Position.

scholarly journals RASIO SOLVABILITAS DAN RENTABILITAS PADA LAPORAN KEUANGAN PT. BANK PERKREDITAN RAKYAT CINCIN PERMATA ANDALAS CABANG PADANG (BPR CPA)

2020 ◽  
Author(s):  
Diki Fernando.D ◽  
Elva dona
Keyword(s):  
Balance Sheet ◽  
Financial Statements ◽  
Solvency Ratio

This research is concerned to analyze and determine the level of bank health by using the Solvency Ratio and Profitability Ratio at PT. BPR Ring Permata Andalas Padang branch to find out about funding for bank assets and profits in the financial statements. The data used is taken from the balance sheet of PT. BPR Ring Permata Andalas Padang branch. The results of this study are not good because the Solvability Ratio is not healthy and Rentability fluctuates every year

scholarly journals IPTEKS PENGUKURAN KINERJA KEUANGAN PADA PT. PLN (PERSERO) WILAYAH SULUTTENGGO

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Regina F. Pinontoan ◽  
Natalia Y. T. Gerungai
Keyword(s):  
Financial Performance ◽  
Balance Sheet ◽  
Financial Statements ◽  
Financial Statement ◽  
Financial Ratios ◽  
Ratio Analysis ◽  
Financial Ratio ◽  
Leverage Ratio ◽  
Financial Ratio Analysis ◽  
A Company

The measurement of financial performance based solely on balance sheet financial statements and profit and loss is able to provide information on the feasibility of a company on the obligations of external parties and also assets owned by the company. From the results of financial statement analysis using financial ratio analysis of PT. PLN (Persero)Region  Sulutttenggo can evaluate the financial performance of companies that show unfavorable conditions where the value of the liquidity ratio is less stable and even decreases. Whereas the results of the calculation of leverage ratio and profitability ratio show fairly good conditions. Thus, the writer suggest that the management always evaluate in improving the company's financial performance.Keywords : financial statement, financial performance, financial ratios

scholarly journals Analisis Pengaruh Return On Asset (ROA) Dan Return On Equity (ROE) Terhadap Harga Saham PT. Indosat Tbk

2021 ◽  
Vol 2 (2) ◽  
pp. 264-274
Author(s):  
Roslina ◽  
Alwi
Keyword(s):  
Stock Price ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Share Price ◽  
Financial Statement ◽  
Net Income ◽  
Literature Study ◽  
Return On Assets ◽  
Return On Equity

Before investing, investors must know and choose stocks that can provide benefits by assessing the ratio of return on assets (ROA) and return on equity (ROE). This study aims to observe and analyze the effect of return on assets (ROA) and return on equity (ROE) on the stock price of Pt. Indosat Tbk. This research is an associative type, using quantitative data from secondary data sources. The population in this study is the Financial Statements of Pt. Indosat, Tbk. Which is calculated from the beginning of going public for the period 1994-2020, which is for 25 years. The sample used is the period 2006-2019, which is 14 years at Pt.IndosatTbk which is listed on the Indonesian stock exchange. The sampling technique used in this study is purposive sampling with the sampling criteria in this study are updated financial statement data for 14 years from 2006-2019. 2019. The research instrument used is in the form of financial statement data consisting of a statement of net income, total assets, total equity and profit and loss of the company to get the share price value for the period 2006-2019. Data collection techniques used are documentation and literature study. The data analysis technique used is the classical assumption test, multiple linear regression analysis, multiple correlation coefficients, determination test, t test and f test. The results showed that return on assets (ROA) and return on equity (ROE) had a significant effect on the stock price of PT. Indosat Tbk.

Sign in / Sign up

Export Citation Format

Share Document