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All Journal Jurnal Ilmiah Akuntansi Kesatuan Sanskara Akuntansi dan Keuangan Nomico Jurnal Audit, Pajak, Akuntansi Publik Dhana
Evianti, Dessy
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Economics, Econometrics & Finance Education Other

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Journal : Jurnal Ilmiah Akuntansi Kesatuan

 1 
Analisis Rasio Profitabilitas dan Solvabilitas Untuk Menilai Kinerja Keuangan: Studi Empiris Perusahaan Industri Barang Konsumsi Sub Sektor Farmasi yang terdaftar di BEI Tahun 2015-2020 Gumelar, Gugun; Evianti, Dessy
Jurnal Ilmiah Akuntansi Kesatuan Vol. 10 No. 3 (2022): JIAKES Edisi Desember 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i3.1489

Abstract

Financial Performance is the result or achievement that has been achieved by the company's management in carrying out its function in managing company assets effectively for a certain period. This financial performance is needed by the company to know and evaluate the extent of the company's success rate based on the financial activities that have been carried out. Stock returns can be used as a performance measure, because stock returns can interpret the company's management ability in carrying out its business to get results from good financial performance. Therefore, it is necessary to measure Profitability ratios (Return on Assets, Return on Equity, Net Profit Margin) and Solvency ratios (Debt to Asset Ratio, Debt to Equity Ratio). This study aims to determine the effect of Profitability Ratios (Return on Assets, Return on Equity, Net Profit Margin) and Solvency Ratios (Debt to Asset Ratio, Debt to Equity Ratio) on the financial performance of a company. The sample used is the financial statements of the Indonesia Stock Exchange with the Pharmaceutical sub-sector with 05 samples that meet the criteria for research. The research method uses multiple linear regression analysis with simultaneous T test and F test hypothesis testing. The results based on the Partial T Test (1) Return on Assets (ROA) has a negative effect on financial performance, (2) Return on Equity (ROE) has a positive effect on financial performance, (3) Net Profit Margin (NPM) has a negative effect on financial performance. (4) Debt to Asset Ratio has a negative effect on Financial Performance, (5) Debt to Equity Ratio has a positive effect on Financial Performance and for the simultaneous F test, the results show that simultaneously Return on Assets, Return on Equity, Net Profit Margin, Debt to Assets Ratio, Debt to Equity Ratio affect Financial Performance. Keywords: Profitability Ratio, Return on Assets, Return on Equity, Net Profit Margin, Solvency Ratio, Debt to Asset Ratio, Debt to Equity Ratio, Financial Performance, Stock Return.
Analysis Impact Application SFAS 72 On Financial Performance Irfani, Cahaya Fajrina Putri; Efrianti, Desi; Evianti, Dessy; Amrulloh, Amrulloh; Setiawan, Hendra
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 3 (2024): JIAKES Edisi Juni 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i3.2647

Abstract

The property, real estate and building construction sectors play an important role in the economy and development in Indonesia. The property, real estate and building construction sectors are currently facing budget problems. This is caused by limited APBN funds, which hinder the achievement of development goals. Real Estate refers to assets that include land, buildings, and other fixed resources, which include ownership rights to property. Meanwhile, building construction refers to the construction of facilities and infrastructure in a certain area, such as the construction of buildings, roads, etc. This research is included in the mixed type of research because it uses quantitative and qualitative methods. The data used comes from officially registered sources, namely the financial reports of Property Companies listed on the Indonesia Stock Exchange in 2018 and 2021. The object of this research is financial performance variables. The research subject is what and who is used as the research unit. In this research, the research subjects are property companies listed on the Indonesia Stock Exchange in 2018 and 2021. The research results refer to the output of the paired samples test table shows that the Sig. (2-tailed) there is no difference before and after the implementation of the PSAK. Referring to the output of the test statistics table, it is known that the value of Asymp.Sig. (2-tailed) 0.117 which is 0.05. Thus, at a real level of 5% it can be concluded that the implementation of PSAK 72 (currently PSAK 115) does not provide significant changes to the financial statements. Keywords: Property and PSAK 72 (now PSAK 115)
Co-Authors Amrulloh Amrulloh Arum, Mega Desi Efrianti Gumelar, Gugun Hendra Setiawan Irfani, Cahaya Fajrina Putri Judijanto, Loso Kustiawan, Memen Mayndarto, Eko Cahyo Muhammad Yusuf Nekky Rahmiyati Nurdiani, Anny Nurhafidz Sutisna, Taofik Puspa, Eka Septariana Rachman, Rachmawaty Risdiana, Seviani Saepudin, Didin Sri Imaningati Suhidayat, Tatang Suratminingsih, Suratminingsih