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Journal : Journal of Creative Student Research

Pengaruh Sistem Pengendalian Internal Dan Penggunaan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan Pada PT.Pelabuhan Indonesia II Persero Amalia Syafitri; Elsa Meirina
Journal of Creative Student Research Vol. 1 No. 3 (2023): Juni : Journal of Creative Student Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jcsrpolitama.v1i3.1720

Abstract

This study aims to determine the effect of internal control systems and the use of accounting information systems on the quality of financial reports. The population in this study were all employees at PT.Pelabuhan Indonesia II Persero. The research used a total sampling technique with 40 respondents. The data used is primary data. The data analysis technique used in this research is multiple linear regression using SPSS 22 for windows software. The results showed that the internal control system could not affect the quality of financial reports and the use of accounting information systems had an effect on the quality of financial reports.
The Effect Of Current Ratio (CR), Total Assets Turnover (TATO), Debt To Equity Ratio (DER), Net Profit Margin (NPM) On Changes In Profit In The Food And Beverage Sub-Sector Manufacturing Industry On The Indonesian Stock Exchange, 2016-2021 Rahmadia Martin; Elsa Meirina
Journal of Creative Student Research Vol. 1 No. 3 (2023): Juni : Journal of Creative Student Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jcsrpolitama.v1i3.1722

Abstract

This study aims to determine the impact of the dependent variable on profit changes with the four independent variables consisting of the current ratio, total asset turnover, debt to equity ratio and net profit margin. This type of research used is a quantitative method. The samples used were 11 food and beverage companies listed on the Indonesia Stock Exchange in 2016-2021. The sampling technique used is purposive sampling. The data analysis method used is multiple linear regression analysis using the SPSS 22 program. The results showed that the current ratio has a negative effect on changes in earnings and total asset turnover, debt to equity ratio, net profit margin has no effect on changes in profits.