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PENGARUH RASIO AKTIVITAS, LIKUIDITAS, PROFITABILITAS DAN SOLVABILITAS TERHADAP RETURN SAHAM PADA PERUSAHAAN YANG TERGABUNG DALAM SEKTOR TRANSPORTASI DAN LOGISTIK PERIODE TAHUN 2012-2021 Andini Andini; Tiwi Herninta
JURNAL ILMIAH BISNIS, PASAR MODAL DAN UMKM Vol 5 No 2 (2022): Jurnal Ilmiah Bisnis, Pasar Modal, dan UMKM (JIBPU)
Publisher : Magister Manajemen Institut Bisnis Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitin ini bertujuan untuk mengetahui pengaruh antara Rasio Aktivitas (TATO), Likuiditas (CR), Profitabilitas (ROA), dan Solvabilitas (DER) terhadap Return Saham. Data yang digunakan adalah data sekunder. Untuk memperoleh data dari variabel-variabel tersebut, menggunakan laporan keuangan perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) serta dari website resmi perusahaan dari tahun 2012-2021. Sampel dalam penelitian ini menggunakan metode purposive sampling yang berjumlah 30 perusahaan namun sampel perusahaan yang dapat digunakan hanya 25 perusahaan (250 firm years). Sedangkan untuk metode analisis dan uji hipotesis yang digunakan dalam penelitian ini adalah regresi linier berganda. Dari hasil penelitian ini menunjukkan bahwa variabel Return On Assets (ROA) berpengaruh signifikan positif terhadap return saham dengan tingkat α=5%. Debt to Equity Ratio (DER) berpengaruh signifikan negatif terhadap return saham dengan tingkat α=5%. Sedangkan variabel Total Assets Turn Over (TATO) dan Current Ratio (CR) tidak berpengaruh terhadap return saham dengan tingkat α=10% pada kedua variabel tersebut.
Studi Komparatif Sebelum dan Saat Pandemi Covid 19 Analisis Kinerja Keuangan PT Tempo Scan Pacific Tbk Tiwi Herninta; Evy Roslita; Andi Yoshendy Djoko; Yudhistiro Ardy; Ferdinand Siahaan
FOCUS Vol 3 No 2 (2022): FOCUS: Jurnal Ilmu Sosial
Publisher : Neolectura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37010/fcs.v3i2.1302

Abstract

Pada awal Maret 2020, Indonesia mengonfirmasi kasus pertama infeksi virus corona yang disebabkan oleh virus Covid-19. Seluruh sektor perekonomian pun turut terpuruk akibat Covid-19, termasuk sektor kesehatan. PT Tempo Scan Pacific, Tbk merupakan perusahaan yang bergerak di bidang farmasi, oleh karena itu penelitian ini akan menganalisis kinerja keuangan PT Tempo Scan Pacific, Tbk dengan membandingkan sebelum dan pada masa pandemi Covid 19. Penelitian ini menggunakan metode deskriptif kualitatif yaitu membandingkan data keuangan sekunder kemudian menganalisisnya menggunakan analisis rasio keuangan yaitu likuiditas, aktivitas, kemampuan solvabilitas dan profitabilitas. Hasil penelitian ini menunjukkan bahwa kinerja keuangan PT Tempo Scan Pacific, Tbk dibandingkan sebelum dan pada masa pandemi Covid-19 menunjukkan bahwa rasio likuiditas dan rasio profitabilitas meningkat pada masa operasional dan rasio profitabilitas menurun. Secara umum kinerja keuangan PT Tempo Scan Pacific, Tbk sangat baik, meskipun terjadi pandemi namun tetap menghasilkan kinerja yang tinggi. Bisa dirasakan di masa pandemi, kebutuhan obat sangat tinggi sehingga bisnis perusahaan sangat baik.
Implementation of Global Reporting Initiatives (GRI) Standards in Service Sector Companies Ririn Breliastiti; Temy Setiawan; Tiwi Herninta; Vivianty; Shelvy
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 5 (2023): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v4i5.2074

Abstract

This research is entitled Implementation of Global Reporting Initiatives (GRI) Standards in the Service Sector Companies. Sustainability reporting, aligned with global standards like the GRI Standards, has become imperative for organizations worldwide. This study delves into the application and effectiveness of these standards in diverse sectors, specifically the financial and healthcare industries. Investigating eight companies—four from each sector—this research assesses how GRI Standards guide sustainability reporting practices. The study analyzes the extent of adherence to these standards in disclosing economic, environmental, and social topics. Employing qualitative comparative analysis, Sustainability Reports were meticulously reviewed. Findings unveiled varying degrees of GRI Standards implementation, indicating a need for heightened awareness and training, especially in specific reporting areas. The study recommends investment in training programs for organizations to enhance their grasp and application of GRI Standards. Moreover, collaboration between regulatory bodies and industry associations is vital to formulate sector-specific guidelines, ensuring consistency in sustainability reporting across diverse industries. However, it's crucial to note that the study's scope is limited to the financial and healthcare sectors, warranting further research for a broader understanding of GRI Standards implementation across industries.
Implementation of Good Corporate Governance in The Winning Company Asia Sustainability Reporting Rating (ASRRAT) 2023 Breliastiti, Ririn; Temy Setiawan; Tiwi Herninta; Calvin Gouw; Jastin Jovanus; Bella Rosewita
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 2 (2024): Dinasti International Journal of Economics, Finance & Accounting (May - June 20
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i2.2644

Abstract

The evaluation of organizational structures and corporate governance practices within companies reveals opportunities for refinement and improvement. While most companies have comprehensive organizational structures, there is a need for optimization to enhance efficiency and effectiveness. Despite widespread adoption of GCG principles, implementation could be improved, emphasizing the importance of fortifying oversight mechanisms and transparency. Strengthening internal control systems is crucial for bolstering efficiency, effectiveness, and accountability in risk management and goal achievement. Additionally, companies honored with awards in ASRRAT 2023 have opportunities to enhance sustainability performance by identifying areas for improvement and strategizing for long-term sustainability goals. Collaborative efforts among companies to share knowledge and best practices in sustainability and corporate social responsibility can accelerate progress in these areas.