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Journal : eCo-Buss

Financial Performance Analysis Before and After Covid-19. Study of a Case in PT. ANTAM Tbk Anggun Permata Husda; Hermaya Ompusunggu; Haposan Banjarnahor
eCo-Buss Vol. 5 No. 3 (2023): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v5i3.584

Abstract

Analysis of PT ANTAM Tbk's Financial Performance Before and After Covid-19 is the title of this study. By comparing the financial ratios of the current ratio, quick ratio, debt to total assets, debt to total equity, net profit margin, return on assets, and total asset turnover, this study seeks to determine the financial ratios of PT ANTAM Tbk before and after COVID-19. The descriptive research method with a comparative study approach was used in this study. The financial statements of PT ANTAM Tbk before and after COVID-19 make up the study's population. Due to the sampling strategy, whereas the sample was taken using the purposive sampling method . The results of the study indicate that the present ratio will be around 144.81% in 2019. The quick ratio is around 1%. Debt to equity is 0.66%, debt to total assets is 0.40%. Return on assets is 6.4%. The net profit margin was 5.92%, while the overall asset turnover was 108%. The current ratio was approximately 121.14% in 2020. The quick ratio is around 1.23%. Debt to total equity is 0.66%. Debt to total assets is 40%. Return on assets was 0.036%. Net profit margin was 0.04%. Total asset turnover is 0.86%.
Analisis Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Akuntansi Untuk Berkarir Sebagai Akuntan Publik Nadya Amelia; Haposan Banjarnahor
eCo-Buss Vol. 6 No. 1 (2023): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v6i1.784

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penghargaan finansial, pelatihan profesional, pertimbangan pasar kerja, dan pengakuan profesional terhadap minat mahasiswa akuntansi di Kota Batam untuk berkarir sebagai akuntan publik. Populasi yang akan diteliti adalah mahasiswa jurusan Akuntansi di perguruan tinggi yang berada di Kota Batam pada semester genap dengan berjumlah 1660 mahasiswa dengan penentuan besar sampel menggunakan slovin dengan total 322 responden. Teknik analisis data menggunakan uji kualitas data, uji asumsi klasik, uji pengaruh dan uji hipotesis. Temuan analisis regresi linier berganda menunjukkan bahwa penghargaan finansial menghasilkan peningkatan kepada minat berkarir dalam besaran 25,8%. Pelatihan profesional berpotensi menghasilkan peningkatan kepada minat berkarir dalam besaran 17,4%. Pertimbangan pasar kerja berpotensi menghasilkan peningkatan kepada minat berkarir dalam besaran 11,1%. Pengakuan profesional sebesar satu satuan dapat dengan berpotensi menghasilkan peningkatan kepada minat berkarir dalam besaran 26,5%. Temuan analisis koefisien determinasi (R2) menyebutkan bahwa minat berkarir sebagai akuntan publik dapat diperjelaskan dari variabel penghargaan finansial, pelatihan profesional, pertimbangan pasar kerja, dan pengakuan profesional sebesar 57,7%. Hasil analisis hipotesis secara parsial maupun secara simultan menunjukkan bahwa penghargaan finansial, pelatihan profesional, pertimbangan pasar kerja, dan pengakuan profesional memiliki pengaruh positif yang signifikan terhadap minat berkarir sebagai akuntan publik
Analisis Faktor-Faktor Yang Mempengaruhi Keputusan Investasi Mahasiswa Akuntansi Di Kota Batam Jesica; Haposan Banjarnahor
eCo-Buss Vol. 6 No. 2 (2023): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v6i2.787

Abstract

Accounting students in Batam City invest with the awareness of wanting to gain prosperity in the future by utilizing the remaining pocket money or residual salary in the hope that the investment made will generate a profit. The right investment decision is needed to achieve this goal. The purpose of this study was to determine the effect of financial literacy, herding and risk perception on investment decisions. Quantitative research methods based on primary data are used in this study. This study collected the necessary data by distributing questionnaires to several universities in Batam City with the main focus being accounting students, totaling 1,502 students. The Likert scale was used to measure the questionnaire using a sample of 316 respondents. The probability sampling technique is used in the sampling process. Statistical tools, namely the SPSS V26 program, are used to test or perform data analyses, namely: descriptive statistics, data quality tests, classical assumption tests, multiple linear regression tests, determinant coefficient tests, and hypothesis testing. The results of the study found that financial literacy, herding and risk perception had a positive and significant effect on the investment decisions of accounting students in Batam City