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Listyowati Listyowati
University of Merdeka Malang
Economics, Econometrics & Finance

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Analisis Kinerja Keuangan Perusahaan Penerbangan pada Masa Pandemi Covid-19 Ratna Kurniawati; Listyowati Listyowati
Jurnal Akuntansi dan Perpajakan Vol 7, No 2 (2021): September 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v7i2.6709

Abstract

This study aims to determine the impact of the COVID-19 pandemic on the financial performance of airlines as seen based on the ratio of liquidity, solvency, activity, and profitability. The subjects in this study were airlines listed on the IDX, which consisted of 3 companies, namely PT Garuda Indonesia (Persero) Tbk, PT Air Asia Indonesia Tbk, and PT Indonesia Transport Infrastructure Tbk. The data collection technique in this research is data documentation which comes from www.idx.co.id. The results of this study indicate that the COVID-19 pandemic has a negative impact on the financial performance of airlines. The decline in financial performance was marked by a decrease in the calculation results of the liquidity ratio, activity and profitability as well as an increase in the calculation results of the solvency ratio. Of the three airlines listed on the IDX, PT Air Asia Indonesia Tbk is the airline that experienced the greatest impact due to the COVID-19 pandemic, this is because prior to the COVID-19 pandemic, PT Air Asia Indonesia Tbk's business activities were mostly on outside travel. country, but at the time of the COVID-19 pandemic, many countries closed their access to foreign flights. While PT Indonesia Transport Infrastructure Tbk is an airline company whose financial performance has only experienced the least impact of the COVID-19 pandemic when compared to PT Air Asia Indonesia Tbk and PT Garuda Indonesia (Persero) Tbk because most of these business activities in this company are the transportation of goods such as oil and gas.
The Influence of Company Size, Profitability and Leverage on Corporate Social Responsibility of Corporate Platinum Award Recipient Hilya Syilfania; Parawiyati Parawiyati; Listyowati Listyowati
Jurnal Akuntansi dan Perpajakan Vol 8, No 1 (2022): March 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v8i1.8301

Abstract

This study aims to examine the effect of Firm Size (Size), Profitability (ROA), and Leverage (DAR) on the disclosure of Corporate Social Responsibility (CSR) of companies that receive platinum awards in 2021. The period used in this study are listed companies. as the recipient of the 2021 platinum award which was listed on the Indonesia Stock Exchange during 2016-2020. This research is an associative causality study using a quantitative approach. The sample in this study as many as 7 companies that received the platinum award in 2021 were determined based on the purpose sampling method. Data is collected through documentation by taking secondary data. The data analysis technique used is multiple linear regression. The results of this study indicate that the size of the company (Size) has a positive and significant effect on CSR disclosure, Profitability has no effect on CSR disclosure, and Leverage has a negative and significant effect on CSR disclosure. This means that the effect of firm size as measured by assets and leverage as proxied by DAR (Debt Assets Ratio) has an influence on CSR disclosure. However, for companies with high profits and obtaining platinum awards listed on the Exchange during the observation, profitability has no effect on CSR disclosure.
Co-Authors Hilya Syilfania Parawiyati Parawiyati Ratna Kurniawati