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All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Scientific Journal of Reflection : Economic, Accounting, Management and Business IKRA-ITH ABDIMAS Jurnal Aplikasi Akuntansi Balance Vocation Accounting Journal Jurnal Revenue : Jurnal Ilmiah Akuntansi ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING JURNAL LENTERA AKUNTANSI International Journal Administration, Business & Organization Innovative: Journal Of Social Science Research
Diandra, Prita Karina
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : JURNAL LENTERA AKUNTANSI

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ANALISIS PERBANDINGAN PENGUNGKAPAN LAPORAN KEUANGAN KONSOLIDASI BERDASARKAN PSAK 110 Prita Karina Diandra; Kurnia Mulindawati Hasriyono; Irene Kurnianingtyas; Verene Barbie
JURNAL LENTERA AKUNTANSI Vol. 9 No. 2 (2024): JURNAL LENTERA AKUNTANSI, NOVEMBER 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v9i2.1314

Abstract

A consolidated financial statement is a report that presents financial information reflecting the financial position and operational performance of a parent company along with one or more subsidiaries as a single economic entity (Khaerudin, dkk., 2023). The preparation of consolidated financial statements is based on the end-period reports of each subsidiary, which are then combined by the parent company to produce the consolidated financial statements (Saputro, dkk., 2023). Using a quantitative method, this study was conducted by the author to compare consolidated financial statements between the banking sector and the food and beverage sector in accordance with the provisions of Financial Accounting Standards (PSAK) 110. The analysis results indicate that PT Bank Central Asia Tbk outperforms PT Indofood Sukses Makmur Tbk due to differences in the business sectors they operate in. Compliance with applicable Financial Accounting Standards plays a crucial role in establishing a company's reputation as a transparent and highly ethical entity in its financial reporting. This approach also enhances the company's image in the eyes of investors and supports long-term business sustainability.
FAKTOR YANG MEMPENGARUHI PERTUMBUHAN LABA Hasriyono, Kurnia Mulindawati; Diandra, Prita Karina
JURNAL LENTERA AKUNTANSI Vol. 10 No. 1 (2025): JURNAL LENTERA AKUNTANSI, Mei 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v10i1.1533

Abstract

This study aims to obtain empirical evidence whether current ratio, return on assets, net profit margin, and company size affect earnings growth. This research method uses quantitative analysis. The population in this study are all companies in the consumer non-cyclicals, technology and health sectors listed on the Indonesia Stock Exchange (IDX) consecutively from 2021-2023. This study uses a nonprobability sampling method with purposive sampling technique with a 3-year period. So that in this study there were 69 company samples. The results showed that current ratio, net profit margin and company size have no effect on earnings growth. While return on assets affects profit growth. However, simultaneously current ratio, return on assets, net profit margin and company size affect profit growth.
Co-Authors Adryan Rachman Aji, Taryono Anastasya, Anastasya Angelina Anngelia Shavira Putri Antonetta, Chelsea Diva Ariani, Yovita Fachri, Herfin Hartsetyo, Angelia Putri Hasriyono, Kurnia Mulindawati Irene Kurnianingtyas Kurnia Mulindawati Hasriyono Kurniawati Kurniawati Nadia Diandra Natanael Wijaya Prashella, Delia Anindita Ratnasari, Anisza Simon, Febryanti Verene Barbie