scholarly journals INCOME SMOOTHING ANALYSIS IN THE COMPANY (CASE STUDY AT PT. KALBE FARMA. TBK YEAR 2017-2019)

2020 ◽  
Vol 6 (1) ◽  
pp. 23
Author(s):  
Irvan Yoga Pardistya
Keyword(s):  
Goal Orientation ◽  
Financial Statements ◽  
Income Smoothing ◽  
Unit Of Analysis ◽  
Analysis Technique ◽  
Quantitative Descriptive ◽  
A Company

<p>Profit is a goal orientation in the company's operations. For this reason, the performance of a company can be measured from the profits it gets. Income smoothing, in another case, is one of the methods used in distributing variations in profit achievement in a company's financial statements. This research, intends to describe the income smooting that has been achieved by PT. Kimia Farma Tbk. The research object is PT. Kimia Farma Tbk. Then, the unit of analysis is the company's financial statements for 2017-2019. Furthermore, the analysis technique uses quantitative descriptive. The results of the analysis explain that the company's Income smoothing is fluctuating. This can be seen from the increase in income smoothing in 2017 to 2018 which has increased, but 2018 to 2019 has decreased.</p>

scholarly journals CAPITAL WORKING ANALYSIS IN THE COMPANY (CASE STUDY AT PT. ANEKA TAMBANG TBK. YEAR 2015-2019)

2020 ◽  
Vol 6 (2) ◽  
pp. 60
Author(s):  
Irvan Yoga Pardistya
Keyword(s):  
Financial Management ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Statements ◽  
Working Capital ◽  
Unit Of Analysis ◽  
Mining Companies ◽  
Descriptive Approach ◽  
Quantitative Descriptive

<p>Working Capital is a comparison ratio in the company's financial management. This ratio compares income to current assets minus current Liabilities. PT. Aneka Tambang Tbk is one of the mining companies that performs well on the Indonesia Stock Exchange (IDX) because it is one of the LQ45 companies. In this research, PT. Aneka Tambang Tbk is the object of research. The unit of analysis is the Company's 2015-219 Financial Statements. Then the research methodology uses a quantitative descriptive approach with purposive sampling technique. The results of the discussion in the research of PT. Aneka Tambang Tbk experienced had decreased in income from 2015 to 2016 however, it rose up in 2016-2019. The increase from year to year is almost 100% from 2016 to 2018 and has increased 3 (three) times in the calculation. Thus, the company's performance is categorized as good and positive.</p>

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 The Effectiveness of Implementing Law Number 23 of 2004 on Elimination of Violence in Household: Case Study in Makassar City

2020 ◽  
Vol 2 (3) ◽  
pp. 1-11
Author(s):  
A. Dewi Vitasari ◽  
Hambali Thalib ◽  
Sufirman Rahman
Keyword(s):  
Data Analysis ◽  
Law Enforcement ◽  
Environmental Factors ◽  
Literature Study ◽  
Factors Affecting ◽  
Analysis Techniques ◽  
Analysis Technique ◽  
Quantitative Data Analysis ◽  
Quantitative Descriptive

This study aims to determine the effectiveness of implementing Law Number 23 of 2004 on Elimination of Violence in Household, as well as the factors that influence its enforcement. This type of research is empirical legal research with a quantitative descriptive in nature. This research was conducted in Makassar City to be precise at the Makassar City Police. The data collection techniques used in this study were questionnaires, documentation, and literature study. The data analysis technique used is quantitative data analysis techniques. The results showed that the implementation of Law No. 23 of 2004 in Makassar City is still considered less effective. Factors affecting the effectiveness of the implementation of Law No. 23 of 2004 in Makassar City consists of several factors, namely: legal factors; law enforcement factors; supporting facility factors; environmental factors; and cultural factors. in addition, environmental factors are the biggest factor affecting the effectiveness of the implementation of Law No. 23 of 2004. It is hoped that the police will further strengthen environmental factors in order to increase the effectiveness of the implementation of Law No. 23 of 2004 in the future.

scholarly journals PROFITABILITAS PERUSAHAAN TERHADAP PRAKTIK PERATAAN LABA (INCOME SMOOTHING) PADA PERUSAHAAN MANUFAKTUR DI INDONESIA (Studi Empris pada Perusahaan Manufaktur yang Go Publik yang terdaftar di BEI periode 2013-2015)

JURNAL PUNDI ◽  
2017 ◽  
Vol 1 (2) ◽  
Author(s):  
Mike Kusuma Dewi
Keyword(s):  
Regression Analysis ◽  
Stock Exchange ◽  
Financial Statements ◽  
Income Smoothing ◽  
Economic Conditions ◽  
Earnings Information ◽  
Business Entities ◽  
A Company ◽  
Test Result ◽  
Valid Information

In earnings information companies can be used to assess the performance of management, and can also to estimate the risk in investing in a company. Investors often focus their attention on earnings information without seeing the procedures used to generate earnings information will encourage the company's management to take income smoothing action. Hopefully the information provided in the financial statements is valid information, relevant and reliable for users of financial statements. In reality there is no denying that there are still companies that indicate the practice of income smoothing.               The purpose of this study is to determine the effect of ROE and NPM on the practice of income smoothing on manufacturing entities that have Go Public listed on the Indonesia Stock Exchange This study used a sample of 35 business entities that have Go Public period           2013-2015. The research hypothesis used Multiple Regression Analysis using SPSS Ver.data processing tool 16. The test result showed that ROE and NPM there is no significant influence to earnings smoothing practice. And in fact until 2015 where the good economic conditions do not affect management to implement the practice of income smoothing. Key words : ROE, NPM, Income smoothing

scholarly journals Audit Lag Criteria Report as a Determination of the Reliability and Quality of Auditor's Report in Indonesia

2020 ◽  
Vol 11 (6) ◽  
pp. 96
Author(s):  
Iskandar Muda ◽  
Karina Valisia Davis ◽  
Erlina Erlina ◽  
Azizul Kholis ◽  
Gusnardi Gusnardi
Keyword(s):  
Sampling Technique ◽  
Financial Statements ◽  
Company Size ◽  
The Public ◽  
Ex Post ◽  
Analysis Technique ◽  
Ex Post Facto ◽  
A Company

This paperaims to knowthe quality indicatorsof the financial statements which consist of profitability, solvency and reputation of Registered Public Accountant (KAP)to the audit lagwith company size as a moderation variable either partially or simultaneously in LQ45 companies. This research is a comparative causal research with ex post facto approach. Purposive sampling technique is used in this research and there are 18 samples collected by this technique from LQ45 in Indonesia Company Issueryear 2010-2016. The data analyzed research is 126. Data analysis technique used Moderated Regression Analysis (MRA) with the Application ofEviews Software. The study concluded thatstudy showed that solvency, reputation of the public accounting firm and company size had a significant effect on Audit Lag, while profitability had no significant effect on Audit Lag. The size of a company able to moderate the effect of independent variablesto the Audit Lag and not haveto moderate the effect of the profitability to the Audit Lag.

scholarly journals ANALISIS TERJADINYA RESTATEMENT PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

2021 ◽  
Vol 11 (1) ◽  
pp. 1-10
Author(s):  
Erida Herlina ◽  
Dian Oktarina
Keyword(s):  
Quantitative Data ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Unit Of Analysis ◽  
Qualitative Research Design ◽  
Analysis Technique ◽  
Recognition Errors ◽  
Very High ◽  
Collection Methods

The purpose of this study is to analyze the type of restatement carried out by the company. This study uses a qualitative research design with secondary data collection methods through the Indonesia Stock Exchange website. The unit of analysis of this research is companies listed on the Indonesia Stock Exchange which restate the company's 2017-2019. The data analysis technique used in this research is descriptive-qualitative. The results showed that of the 105 data companies that did the restatement, there were 52 data companies did the restatement due to the adoption of certain PSAK and / or ISAK, 26 data of the company did the restatement because there were changes in ownership including acquisition, purchase, sale of shares, and 27 company data conducts restatement due to the correction of recording / calculation / adjustment / recognition errors. This research has a limitation that is the very high adjustment of researchers because not all companies in the financial statements published on the IDX show the reasons for the companies to do restatement. Suggestions for further researchers are advised to use data restatement in the form of quantitative data so as to minimize the researchers' adjustment.

scholarly journals PENGARUH PROFITABILITAS, LEVERAGE DAN INCOME SMOOTHING TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2016-2018

2020 ◽  
Vol 7 (2) ◽  
Author(s):  
Ermelinda Owa ◽  
Nanang Purwanto ◽  
Ati Retna Sari
Keyword(s):  
Hypothesis Testing ◽  
Stock Prices ◽  
Firm Value ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Income Smoothing ◽  
Company Value ◽  
Analysis Technique ◽  
A Company

Company value is investors' perception of the level of success of a company. The level of success of a company is usually often associated with stock prices. High stock prices make the value of the company also increased. In this study, sampling was conducted using a purposive sampling method. For the data analysis technique the researchers used multiple linear regression analysis techniques. From the results of hypothesis testing that has been done, it shows that profitability, leverage and income smoothing simultaneously affect the value of the company. When viewed commercially, the results of hypothesis testing profitability variables have an influence on firm value. Furthermore, the results of the analysis of leverage variables also have an influence on firm value variables. The fourth analysis shows that the income smoothing variable affects the value of the company. Based on research that has been done, it is suggested, for investors before investing can see the value of the company first as a consideration made before investing.

scholarly journals The effect of profitability in income smoothing practice with good corporate governance and dividend of payout ratio as a moderation variable

2019 ◽  
Vol 6 (2) ◽  
pp. 12-21 ◽  
Author(s):  
Ni Made Yeni Witaris Asmita Yanti ◽  
A.A.N.B. Dwirandra
Keyword(s):  
Corporate Governance ◽  
Stock Exchange ◽  
Sample Selection ◽  
Income Smoothing ◽  
Management Effectiveness ◽  
Dividend Payout ◽  
Good Corporate Governance ◽  
Analysis Technique ◽  
Ratio Variables ◽  
A Company

One of the factors that influence income smoothing is profitability. Profitability is the ability of a company to earn profits or profits in a certain period and as a measure of the management effectiveness of a company. The variables of good corporate governance and dividend payout ratio are thought to play a role in moderating the effect of profitability on the probability of the occurrence of income smoothing practices. The sample selection method in this study used a purposive sampling method with the criteria of all companies listed on the Stock Exchange which were included in the CGPI ranking from 2012-2016 and companies that distributed dividends from 2012-2016. The sample in this study were 7 companies with 5 years of observation. The variable income smoothing practice is measured using the eckel index. The variable profitability is measured using the ROA (Return On Asset) ratio. Variables of good corporate governance are measured using the CGPI score. Dividend payout ratio variables are measured using the dividend per share formula divided by earnings per share. The analysis technique used is logistical binary regression and Moderated Regression Analysis (MRA).

scholarly journals ANALISA PERBANDINGAN LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA KOPERASI SAWIT GUNUNG SANGKUR KECAMATAN KINALI KABUPATEN PASAMAN BARAT

2019 ◽  
Vol 4 (2) ◽  
pp. 86-95
Author(s):  
Mardahleni Mardahleni ◽  
Nur Hamzah
Keyword(s):  
Financial Performance ◽  
Financial Statements ◽  
Analysis Data ◽  
The Other ◽  
Data Sources ◽  
Ratio Analysis ◽  
Financial Report ◽  
Financial Position ◽  
Quantitative Descriptive ◽  
A Company

The financial report is the most information kursial to control a company. Analysis of the financial statements can provide information about the financial performance of a company or the other organization like Cooperative. The research carried out at the Koperasi Sawit Gunung Sangkur Kinali Kabupaen Pasaman Barat. The purpose of this study is to analyze financial performance in order to determine the development of the financial position at the Koperasi Gunung Sangkur in 2011 to 2014 period on liquidity, solvability and profitability ratio. Methodology of data analysis in this research is quantitative descriptive based on ratio analysis. Data sources are from the financial statements and the other document. The results showed that the financial performance of Koperasi Gunung Sangkur based on liquidity, solvability and profitability ratio are fluctuate from the year to year. Keywords: financial performance, liquidity ratio, solvability ratio and profitability ratio

Is PEG Ratio a Better Tool for Valuing the Companies as Compared to P/E Ratio? (A Case Study on Selected Automobile Companies)

2015 ◽  
Vol 3 (2) ◽  
Author(s):  
Bharat Kumar Meher ◽  
Saurabh Sharma
Keyword(s):  
Stock Price ◽  
Technical Analysis ◽  
Financial Statements ◽  
Fundamental Analysis ◽  
Investment Strategies ◽  
Price Earnings Ratio ◽  
Small Investors ◽  
Tools And Techniques ◽  
A Company

The securities in the capital markets can be analyzed with the help of Fundamental Analysis or Technical Analysis or both. As for many small investors, technical analysis is a complex tool to be used for analyzing the securities, they basically use fundamental analysis in formulating their effective investment strategies. Fundamental Analysis includes various tools and techniques for making analysis of various securities in which Ratio Analysis is one of them. Investors emphasize on one important ratio i.e. P/E Ratio to have a better understanding on the future growth of a company. P/E i.e. Price Earnings Ratio is calculated by dividing market(stock) price per share by its earning per share. This research paper represents a brief note about P/E and its application in making certain investment decisions. This paper also attempts to focus on a new ratio i.e. PEG innovated by some financial analysts to analyze the growth position of various automobile companies and again a critical analysis of financial statements of selected automobile companies is done to assess its P/E and PEG Ratio. To conclude this paper a comparison is made between the P/E and PEG Ratio to determine whether the newly innovated PEG Ratio is more effective over P/E Ratio.

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