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The INFLUENCE OF INSTITUTIONAL OWNERSHIP, CAPITAL INTENSITY, AND FINANCIAL DISTRESS ON TAX AGGRESSIVENESS
This research aims to test and analyze the influence of institutional ownership, capital intensity and financial distress on tax aggressiveness. The population used in this research is energy sector companies listed on the IDX in 2020-2024. The sampling technique used in this research was purposive sampling, so that 105 samples were obtained. Data were analyzed using panel data linear regresion via Eviews 12. The results of this study indicate that institutional ownership has an effect on tax aggressiveness, capital intensity has no effect on tax aggressiveness and financial distress have no effect on tax aggressiveness. This research concludes that the greater the institutional ownership, the lower the company's tax aggressiveness. Meanwhile, whether or not there is capital intensity or financial distress cannot encourage a company to engage in tax aggressiveness.
Copyright (c) 2025 Journal of Financial and Tax
PENGARUH PENGUNGKAPAN EMISI KARBON TERHADAP NILAI PERUSAHAAN: ENTERPRISE RISK MANAGEMENT SEBAGAI VARIABEL MEDIASI
The purpose of this study is to investigate the role of enterprise risk management in the relationship between carbon emission disclosure and firm value. This study uses a purposive sampling method in selecting samples. The data sources in this study are annual reports and sustainability reports of non-financial companies listed on the Indonesia Stock Exchange for the period 2020 to 2022. The total sample that meets the criteria is 37 non-financial companies. The data collection method used is the observation method. This study uses historical data analysis. The results of this study indicate that carbon emission disclosure has a positive and significant effect on firm value, enterprise risk management has a positive and significant effect on firm value, carbon emission disclosure has a negative and insignificant effect on firm value, enterprise risk management has a positive and significant effect in mediating the relationship between carbon emission disclosure and firm value.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFACTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
In the era of globalization, growing competition compels companies to adapt to current developments by managing key internal functions in order to excel against competitors. This study examines the influence of firm size, profitability, asset structure, liabilities, and business risk on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2018 and 2023. In this research, capital structure serves as the dependent variable, while firm size, profitability, asset structure, liabilities, and business risk are the independent variables. The study population consists of manufacturing companies that were listed and remained listed on the IDX during 2018–2023. Using purposive sampling, 30 companies were selected from a total population of 180, with an observation period of six years (2018–2023). Data were analyzed through multiple linear regression and hypothesis testing. The findings reveal that firm size negatively affects capital structure (p-value = 0.179 > 0.05), profitability negatively affects capital structure (p-value = 0.503 > 0.05), asset structure positively affects capital structure (p-value = 0.056 < 0.05), liabilities negatively affect capital structure (p-value = 0.509 > 0.05), and business risk positively affects capital structure (p-value = 0.045 > 0.05).
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE PROCESS COSTING PADA PABRIK TAHU ROSYANAH
Determining the cost of goods manufactured is a crucial issue for MSMEs, whose activities involve processing raw materials into finished products that are then sold to consumers for profit. This study employed a descriptive qualitative approach with primary data. Data collection techniques included observation, interviews, and documentation. Data analysis techniques included data collection, data reduction, data presentation, and conclusion drawing. This study aimed to determine the calculation of the cost of goods manufactured using the process costing method at the Rosyanah tofu factory, the research object. The results showed that the Rosyanah tofu factory did not calculate factory overhead costs and instead charged them to the selling price of the finished product. In calculating the cost of goods manufactured, the components of raw material costs, labor costs, and factory overhead costs were calculated, along with equivalent units. The comparison of the cost of goods manufactured revealed a difference due to the calculation of depreciation of the tofu factory's fixed assets and the use of the process costing method
IMPLEMENTASI CLIMATE BUDGET TAGGING DAN AKUNTABILITAS FISKAL PERUBAHAN IKLIM
Climate change requires fiscal policies that are transparent and accountable to support both national and international commitments. Indonesia has responded by developing climate budget tagging (CBT) as an instrument to identify budget allocations related to climate change mitigation and adaptation. This study aims to analyze the effectiveness of CBT implementation in the Ministry of Environment and Forestry (MoEF) and to identify the problems and challenges encountered. The research employs a descriptive case study approach focusing on MoEF as a single object of analysis. The data are entirely secondary, obtained from policy documents, official reports of the Fiscal Policy Agency (BKF), MoEF budget realization reports, and publications from international organizations such as OECD, World Bank, and UNFCCC. Data analysis was conducted through content analysis of policies and literature, as well as descriptive quantitative analysis of budget allocation and realization data. The findings reveal that CBT has contributed to improving fiscal transparency, but its effectiveness remains limited due to the self-assessment methodology, uneven institutional capacity, a tendency to focus on direct-impact programs, and a persistent gap between climate financing needs and available allocations. This study contributes to the public sector accounting literature by integrating institutional theory and fiscal accountability in the context of environmental policy.
Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, dan Debt Covenant terhadap Konservatisme Akuntansi
This research aims to test and analyze the influence of managerial ownership, institutional ownership and debt covenants on accounting conservatism. The population used in this research is manufacturing sector companies listed on the IDX in 2017-2022. The sampling technique used in this research was purposive sampling, so that 101 samples were obtained. Data were analyzed using multiple linear regression via SPSS. The results of this study indicate that managerial ownership has no effect on accounting conservatism, institutional ownership has an effect on accounting conservatism, and debt covenants have no effect on accounting conservatism. This research concludes that the greater the institutional ownership, the greater the company's perception of accounting conservatism. Meanwhile, whether or not there is managerial ownership or a debt covenant cannot encourage a company to apply the principle of accounting conservatism
Analisis Kinerja Arus Kas pada CV Rio Karunia
This study aims to analyze the cash flow performance of CV Rio Karunia based on cash flow return and capital expenditures and investment. The research method used in this study is quantitative descriptive research with data collection techniques using documentation and interviews from CV Rio Karunia. The collected data is then managed by calculating the company's cash flow statement, using the calculations of cash flow return and capital expenditures and investment analysis. The results of this study indicate that the financial performance, in terms of cash flow return using the cash flow on sales ratio and cash flow to net income ratio, is classified as good. The financial performance, in terms of capital expenditures and investment using the operation/ investment ratio, is classified as good, while using the cash reinvestment ratio is classified as less good.
Pengaruh Kompleksitas Tugas, Self-Efficacy, Skeptisme Dan Time Budget Terhadap Audit Judgement
The purpose of this study was to analyze the effect of task complexity, self-efficacy, skepticism and time budget on audit judgment. The population in this study were auditors working at Public Accounting Firms (KAP) throughout South Sulawesi, while the sample for this study was set at 86 auditors working at Public Accounting Firms throughout South Sulawesi. This study uses multiple regression analysis method. The results of this study indicate that task complexity has a negative and significant effect on audit judgment. Self efficacy has a positive and significant effect on audit judgment. Skepticism has a positive and significant effect on audit judgment. Time budget has a negative and significant effect on audit judgment. The theoretical implications in this study are related to social cognitive theory, self-efficacy theory and attribution theory. Social cognitive theory states that the auditor's skill level influences audit judgment. The more complex the task, the lower the audit judgment. This research also strengthens the theory of self-efficacy which states that individual belief in a task influences the expected results. In addition, attribution theory is strengthened: without time pressure, auditors have more time for error detection, improving audit quality.
Dilema Impor Limbah Di Indonesia: Dari Peluang Ekonomi Ke Ancaman Lingkungan
Under the National Sword policy, China's waste import ban has transformed the global waste trade, redirecting waste flows from developed to developing countries like Indonesia. This study aims to analyze the impact of increased waste imports on Indonesia's environment, society, and economy while assessing the effectiveness of government regulations in managing this phenomenon. Using a qualitative approach through a scoping review, the research gathers and analyzes data from various academic and policy sources. The findings reveal that although waste imports contribute to the local industry's raw material supply, they also generate significant negative externalities, including environmental pollution, public health risks, and dependency on imported waste. Existing regulations, such as Law No. 18 of 2008 and Ministerial Regulation No. 84 of 2019, have proven insufficient due to weak enforcement and implementation. This study offers policy recommendations, including strengthening import oversight, developing domestic waste management infrastructure, and restricting imports to materials unavailable domestically. The study is expected to serve as a reference for policymakers in formulating more sustainable strategies for managing waste imports in Indonesia
Pengaruh Pendapatan, Literasi Keuangan Dan Gaya Hidup Terhadap Kemampuan Pengelolaan Keuangan Rumah Tangga (Di Desa Kelebuh ,Kabupaten Lombok Tengah)
This study aims to determine the effect of income, financial literacy and lifestyle on household financial management ability (study of housewives in Kelebuh Village, Central Praya District, Central Lombok Regency). This study used quantitative methods with a population of housewives in Kelebuh village totaling 3,073 and using simple random sampling techniques with a total sample of 354. The data analysis technique is using multiple linear regression tests using SPSS version 25. The results showed that income (X1) partially affects the ability of financial management (Y) with the value of Tcalculated > Ttable (5,720 > 1,967), financial literacy (X2) partially affects the ability of household financial management (Y) with the value of Tcalculated > Ttable (3,323 > 1,967) and lifestyle (X3) partially affect household financial management ability (Y) with a Tcalculate > Ttable value (3,433 > 1,967). Simultaneously income (X1), financial literacy (X2) and lifestyle (X3) have a significant influence on the ability of household financial management in Kelebuh village (Y) with values Fcalculated > Ftables (32,938 > 2,630).
Income, Financial Literacy, Lifestyle, Household Financial Management Ability
Apakah Penyusunan Laporan Keuangan UMKM Dipengaruhi Oleh Pengetahuan Atas QRIS dan Kesadaran Menggunakan QRIS?
Micro, Small and Medium Enterprises (MSMEs) are now the wheels of the economic cycle that cannot be underestimated. The transaction method that is widely used by MSMEs is the QRIS payment method. Knowledge and awareness of the use of QRIS is certainly expected to increase the intentions of MSME players in preparing financial statements. It will be useful for MSME players to obtain funds from investors or creditors. On the other hand, with financial reports, MSME players can clearly know the turnover and net profit of their business and can contribute to state revenue. This research aims to examine the influence of knowledge and awareness of using QRIS on the preparation of MSME financial reports. After testing the results of questionnaires on 31 MSMEs throughout South Tangerang, this research concluded that knowledge and awareness of the use of QRIS had a positive effect on the preparation of financial reports. It is hoped that the results of this research can contribute to providing financial literacy so as to increase insight into banking instruments that can support improving the quality of preparing MSME financial statements
QRIS, laporan keuangan, UMKM, transaksi, pengetahuan QRIS, kesadaran QRIS
Copyright (c) 2024 Journal of Financial and Tax
Pengaruh Motivasi, Skala Usaha, Dan Umur Usaha Terhadap Penerapan SAK EMKM Pada UMKM Di Daerah Kota Jakarta Barat
The lack of good financial reporting management and compliance with accounting standards in micro, small and medium enterprises means that there are still MSMEs that have to stop producing even though the development of MSMEs is already quite good. This research uses a quantitative approach method with primary data in the form of a questionnaire, the sampling technique in this research uses the Slovin formula. The analysis technique used in the research is multiple linear regression analysis with analysis tests, namely classic assumptions which include normality tests, multicollinearity tests and heteroscedasticity tests, data quality tests using reliability tests and validity tests. Hypothesis testing consists of analysis of the coefficient of determination, partial test (t) and simultaneous test (F). The research population is MSMEs in the West Jakarta City. The aim is to determine the influence of motivation, business scale and business age on the implementation of SAK-EMKM on MSMEs in the West Jakarta City area. The results of the research show that motivation, business scale and business age partially has a positive effect on the implementation of SAK EMKM and simultaneously motivation, business scale and business age have a positive effect on the implementation of SAK EMKM
Pengaruh Profitabilitas, Tipe Industri, Kepemilikan Saham Publik dan Komisaris Independen Terhadap Pengungkapan Corporate Social Responsibility
this test aims to examine the effect of profitability, industri type, public share ownership, independen commissioners on partial and simultaneous disclosure of corporate social responsibility, especially in manufacturing companies in the various industrial subsectors listed on the Indonesia Stock Exchange for the 2020-2022 period. The research method used is a purposive sampling method with a quantitative approach, using secondary data. The samples used were 11 companies. The analytical method used is multiple linear regression analysis with a significant level of 5%. The results of this study indicate that the variables of profitability and independen commissoners have an effect on the disclosure of corporate social responsibility, while the variable types of industry and public share ownership have no effect on the disclosure of corporate social responsibility. Howerver, profitability, industry type, public share ownership, independent commissioners simultaneously/simultaneous effect on corporate social responsibility
Faktor-Faktor Yang Memengaruhi Pengungkapan CSR Di Bursa Efek Indonesia
This research aims to analyze the influence of company size on CSR disclosure. To analyze the effect of profitability on CSR disclosure. To analyze the effect of leverage on CSR disclosure. The theory used in this research is stakeholder theory. The type of research used in this research is explanatory research. The population is 438 manufacturing companies listed on the Indonesia Stock Exchange (BEI) from 2019 to 2021 using a purposive sampling method. Then the sample obtained was 35 manufacturing companies registered on the IDX with an observation period of 2019-2021. The data analysis technique used multiple regression analysis. The findings of this research are that company size has a positive and significant influence on CSR disclosure. Profitability has a positive and significant influence on CSR disclosure. Leverage has a positive and significant influence on CSR disclosure in Manufacturing Companies listed on the Indonesia Stock Exchange in 2019-2021.
Analisis Perbandingan Kinerja Keuangan Perusahaan Manufaktur Tbk Yang Menggunakan Pecking Order Theory Dan Trade Off Theory
This study aims to determine the comparison of the financial performance of companies that apply pecking order theory and trade off theory. This research uses a comparative method. Data collection was carried out using documentation and literature study techniques. The analytical tool used in this study uses a t-test with the help of SPSS. Based on the results of the analysis conducted, the results showed that the financial performance of companies that apply pecking order theory and trade off theory as measured using ROE, ROA and working capital turnover (WCT) variables showed differences in the financial performance of manufacturing companies.
Capital structure, pecking order theory, trade off theory, financial performance
Pengaruh Pendapatan Asli Daerah Dalam Mengentaskan Kemiskinan Dengan Pendekatan Fixed Effect Model
The purpose of this study is to analyze whether poverty alleviation in the districts/cities of Papua province can be influenced by Regional Original Income or still depends on central transfer funds. The data used in this study are Regional Original Revenue, Balancing Fund and Special Autonomy Fund obtained from the Budget Realization Report (LRA) at the Directorate General of Financial Balance (DJPK) of the Ministry of Finance. Meanwhile, poverty data is obtained from the Central Statistics Agency (BPS) of Papua province, where the data is a combination of time series data and cross section (pool data / panel data) in 29 districts/cities in Papua province during 2012-2022. The research method is panel data analysis with Fixed Effect Model (FEM) approach using EViews12. The results showed that Regional Original Income did not have a significant effect on poverty in the districts/cities of Papua province, while the Balancing Fund and Special Autonomy Fund had a significant effect on poverty in the districts/cities of Papua Province. This shows that in alleviating poverty in the districts/cities of Papua province still depends on central transfer funds, namely the balance fund and special autonomy funds. However, if the government can optimize the sources that are the basis of local original income optimally, then the role of local original income has the potential to reduce poverty in the districts/cities of Papua province.
Local Original Revenue, Equalization Fund, Special Autonomy Fund, Poverty, FEM
Tax Planning atas Beban Penghasilan pada PT Eagle Golden Energy
This study aims to save tax burden through maximization of expense recognition. The method used is descriptive analysis. Tax planning in this article focuses on maximizing the recognition of CSR expenses, employee training expenses, and post-employment benefit expenses. After the three expenses were recognized, the company's profit before tax decreased by Rp49,037,201,277 and income tax expense decreased by Rp10,788,184,281
Manajemen Laba Pada Perusahaan Perbankan: Perubahan Struktur Direksi, Bonus Dewan Direksi, Kebijakan Dividen, dan Perubahan Utang Perusahaan
This research aims to determine the effect of changes in the board of directors' structure, board of directors' bonuses, dividend policy, and increase in company debt on earnings management. This research uses a purposive sampling method. The data type used is panel data for 2020-2022 in the form of banking sector company data obtained from the Indonesia Stock Exchange with a total of 137 data. The research uses quantitative research methods with multiple linear regression models. This research indicates that changes in directors and directors' bonuses have no effect on earnings management, while dividend policy has a negative effect on earnings management, and changes in debt have a positive effect on earnings management
Bonus Direksi, Kebijakan Dividen, Manajemen Laba, Peningkatan Utang, Perubahan Struktur Direksi, Subsektor Perbankan
Pengaruh Kebijakan Dividen, Profitabilitas, Dan Pertumbuhan Perusahaan Terhadap Kebijakan Hutang Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia (Bei)
The goal of this study was to ascertain how the debt policies of banking businesses listed on the Indonesia Stock Exchange would evolve between 2018 and 2022 depending on the dividend policy, profitability, and company growth. The dividend policy, profitability, and corporate growth on the company's debt policy are the variables used in this study. Purposive sampling, or selecting participants based on predetermined criteria, was the sampling technique utilized in this study. Four companies served as samples for this study's criteria. Panel data regression analysis is the method used to determine the combined and individual effects of the independent factors on the dependent variable. Data analysis or regression results demonstrate that debt policy is simultaneously impacted by dividend policy, profitability, and firm growth. Partially, the factors affecting the dividend policy, profitability, and corporate expansion have no appreciable impact on the debt policy. The adjusted R square value of the coefficient of determination is 0.937112 in magnitude. This indicates that three independent variables may account for 93.7112% of the dependent variable, or debt policy, while additional variables or factors outside the model can account for the remaining 6.2888% of the dependent variable
Pengaruh Pengungkapan CSR terhadap Pengungkapan SDGS yang Dimoderasi Dualitas Gender
The purpose of this study was to analyze the effect of the CSR Committee on SDGs disclosure with Gender Duality as a moderating variable. The data source used is secondary data taken from the sustainability reports of manufacturing companies listed on the Indonesia Stock Exchange for the period 2019 to 2021. The sample selection used a purposive sampling technique, in order to obtain a total sample of 54 companies. The data analysis technique used is Moderated Regression Analysis. The results of this study indicate that the CSR Committee has a positive and significant effect on SDGs disclosure. Gender duality weakens the influence of the CSR Committee on Disclosure of SDGs.
Pengaruh Kepemilikan Asing dan Kepemilikan Institusional terhadap Biaya Modal Ekuitas: Efisiensi Investasi sebagai Variabel Mediasi
This study aims to investigate the effect of foreign ownership and institutional ownership on the cost of equity capital with investment efficiency as a mediating variable. This research was built with agency theory. The research method used in this study is a quantitative method. The population used in this study are all non-financial companies listed on the Indonesia Stock Exchange (IDX) during 2018-2020. This study uses secondary data in the form of financial reports and annual reports obtained from the Indonesia Stock Exchange and the company's official website. The number of samples as many as 130 companies for 3 years were selected using purposive sampling method. The results of this study found that foreign ownership and institutional ownership have a positive effect on the cost of equity capital. The results of this study also found that foreign ownership, institutional ownership, and investment efficiency have a negative effect on the cost of equity capital. Finally, the findings of this study are that investment efficiency mediates the effect of foreign ownership and institutional ownership on the cost of equity capital.
Copyright (c) 2023 Journal of Financial and Tax
Pengaruh Good Corporate Governance, Corporate Risk, dan Capital Intensity Terhadap Tax Avoidance Perusahaan Sub-Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI)
Tax avoidance is a method of reducing tax legally with the aim of minimizing the tax burden by taking advantage of loopholes in the tax provisions of a country to maximize the amount of profit after tax, because in this case the tax is an element of profit reduction. This research aims to analyze the effect of Good Corporate Governance, corporate risk, and capital intensity on tax avoidance either partially or simultaneously. The population in this research is the banking sub-sector companies listed on the Indonesia Stock Exchange for the 2018-2021 period, totaling 43 companies. The method of determining the sample using the purposive sampling method with several predetermined criteria, there are 10 companies with observations for 4 years, so the sample in this research is 40 data. The analytical method used in this research is multiple linear regression analysis. The results show that partially Good Corporate Governance and capital intensity have no effect on tax avoidance, while corporate risk has an negative effect on tax avoidance. Simultaneously Good Corporate Governance, corporate risk, and capital intensity affect tax avoidance
Dampak Pembiayaan Bermasalah Dan Strategi Penyelesaiannya Pada Kinerja Keuangan Di KSPPS Karya Mandiri Jerowaru, Lombok Timur NTB
Abstract In the short term, problematic financing will have an effect on financial performance, and in the long run, it will have an effect on the viability or continued existence of financial institutions. As a result, when the impact of problematic financing increases, a strategy is required, not just a solution. The researcher is curious to learn more about KSPPS Karya Mandiri Jerowaru's problem-solving finance method and how it affects the school's financial performance. This study adopted a qualitative research design and a descriptive methodology. As for the methods of data collecting, they include documentation, interviews, and observation. The researcher's method for analyzing the data includes data selection, meticulous data simplification, narrative data descriptions, and a conclusion that summarizes the main findings of the interviews and field observations. The study's findings indicate that KSPPS Karya Mandiri Jerowaru's financial performance will be affected by problem financing from 2019 to 2022 in three ways: the continuity of cash flow (Cash Clow) would be disrupted, the amount of profit sharing will decline, and earning assets will also decrease. In addition, KSPPS Karya Mandiri Jerowaru uses the restructuring, rescheduling, reconditioning, and foreclosure procedures to solve financial problems. Abstract In the short term, problematic financing will have an effect on financial performance, and in the long run, it will have an effect on the viability or continued existence of financial institutions. As a result, when the impact of problematic financing increases, a strategy is required, not just a solution. The researcher is curious to learn more about KSPPS Karya Mandiri Jerowaru's problem-solving finance method and how it affects the school's financial performance. This study adopted a qualitative research design and a descriptive methodology. As for the methods of data collecting, they include documentation, interviews, and observation. The researcher's method for analyzing the data includes data selection, meticulous data simplification, narrative data descriptions, and a conclusion that summarizes the main findings of the interviews and field observations. The study's findings indicate that KSPPS Karya Mandiri Jerowaru's financial performance will be affected by problem financing from 2019 to 2022 in three ways: the continuity of cash flow (Cash Clow) would be disrupted, the amount of profit sharing will decline, and earning assets will also decrease. In addition, KSPPS Karya Mandiri Jerowaru uses the restructuring, rescheduling, reconditioning, and foreclosure procedures to solve financial problems.
Pengaruh Kualitas Audit Dan Manajemen Laba Terhadap Nilai Perusahaan
The purpose of this study is to investigate the effect of audit quality and earnings management on firm value. The population used is all manufacturing companies in the consumer goods industry sector listed on the IDX with the 2018-2020 research period. The number of samples used is 103 companies selected using purposive sampling method and using secondary data. The analytical method used is the multiple regression analysis. The results of the analysis show that audit quality has a significant negative effect on earnings management. Earnings management has a significant positive effect on firm value. Audit quality has a significant positive effect on firm value.
Apakah Komisaris Independen Memiliki Peran Moderasi Dalam Hubungan Manajemen Laba Dan Nilai Perusahaan?
Shareholders commonly use earnings information to evaluate the company's operating success. Also, earnings data can be used in fundamental analysis while making investment decisions in the capital market. Earnings data, however, are not always reported under actual conditions. This research aims to look into the impact of earnings management on firm value. In addition, an independent commissioner serves as a moderating variable in this study. Purposive sampling was employed to collect 135 observations from 45 infrastructure sector companies listed on the Indonesia Stock Exchange between 2019 and 2021. Multiple linear regression was used to analyze hypothesis testing for panel data. According to the findings of this study, earnings management does not affect business value. Furthermore, independent commissioners do not affect the detrimental impact of earnings management on firm value.
Kualitas Laba, Tata Kelola Perusahaan, Respon Pasar
Analisis Rasio Likuiditas dan Solvabilitas Sebagai Dasar Penilaian Kinerja Keuangan pada PT JNE Express Timika
This study aims to determine the company's financial performance at PT JNE Express Timika, using liquidity and solvency ratio analysis. The method used in this study is the comparative descriptive method. The data analysis instruments used are: a) measuring the company's liquidity level. b) measure the level of solvency of the company. The results of data analysis show that: a) The ability of PT JNE Express Timika to cover its short-term liabilities seen from the current ratio can be said to be quite good because the company is quite capable of guaranteeing current debt using its current assets, judging from the quick ratio it can be said to be less good due to the lack of availability of company cash in covering its current liabilities, when viewed from the company's cash ratio is quite good because the cash and cash equivalents owned are quite capable To pay off obligations that will mature, while viewed from the cash turn over ratio, it can be said to be not good because the company has not been able to generate income through its net capital. b) The amount of assets of PT JNE Express Timika financed by debt seen from the debt to assest ratio, debt to equity ratio and coverage ratio is very good where the amount of assets and capital of the company financed by debt is very small from year to year and the company's ability to cover its debt from the profits generated is also quite good from year to year
Analisis Struktur Modal Dan Efektivitaspenggunaan Modal Kerja Pada Toko Megaloy SP 3
This study aims to determine the impact of changes in capital composition, as well as the effectiveness of using working capital in Toko Megaloy. This research is a descriptive research with data collection techniques using observation, interview, and documentation techniques. The data analysis instruments used in this study are debt to asset ratio analysis, return on asset ratio, and working capital turn over ratio. The results of the analysis show that after changes in capital composition with the addition of debt in 2021 in TokoMegaloy, the debt to asset ratio is very good. The rate of return on assets where before changes in capital structure in the good category and after changes in capital structure there was an increase so that it was categorized as very good.working capital turn over ratio, it can be concluded from year to year the average working capital turnover is above the standard
Analisis Pengaruh Arus Kas terhadap Kinerja Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia
This study aims to determine the effect of cash flow from operating activities, investment activities, and funding activities on the performance of banking companies listed on the Indonesia Stock Exchange. This study used associative methods with a quantitative approach with data collection techniques using documentation. The data analysis instrument used is multiple linear regression analysis to measure the effect of cash flow from operating activities, investment activities, and funding activities on the performance of banking companies listed on the Indonesia Stock Exchange. The results of the analysis show that cash flow of operating activities has a significant effect on the performance of banking companies while cash flow of investment activities has a significant effect on the performance of banking companies and cash flow of funding activities has no effect but is significant on the performance of banking companies
Dampak Implementasi PSAK 71 Pada Kinerja Perusahaan Perbankan di Indonesia
Internal factors and external factors influence banking financial performance. One of the external factors that can affect the performance of banking companies is the application of financial accounting standards that apply in a country. This study examines the effect of allowance for impairment losses from applying Statement of Financial Accounting Standards (PSAK) 71 on company performance. This research uses quantitative methods. The research data is sourced from the financial reports of banking sub sector companies on the Indonesia Stock Exchange data obtained from www.idx.co.id. Based on purposive sampling, the total number of this study was 88 samples. Hypothesis testing was conducted using multiple linear regression analysis for cross-section data. This study concludes that the allowance for impairment losses on receivables has a negative effect on company performance.
Analisis Perbandingan Kinerja UMKM Berdasarkan Kepemilikan Informasi Keuangan di Kabupaten Mimika
This study aims to find out: Knowing what factors influence the use of financial information and comparing the performance of MSMEs based on ownership of financial information. The population in this study is MSME actors who use financial reports and MSMEs who do not use financial statements, the sample taken amounted to 100 businesses. Instrument trials are carried out using analysis techniques, t difference test two independent samples and factor analysis. The results showed that from the testing of factor analysis, there are 3 factors that affect the use of accounting information including business scale, usefulness, and knowledge. Furthermore, there are 4 factors that affect MSMEs that do not compile financial statements including habits, business scale, knowledge and usefulness. From the financial performance comparison test, there is a comparison of financial performance between MSMEs that use financial information and MSMEs that do not use financial information