Pramandyah Fitah Kusuma
Universitas Wijaya Putra Surabaya

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Analisa Profitabilitas, Likuiditas, Dan Solvabilitas Pada Perusahaan Properti Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Pada Masa Sebelum Dan Saat Pandemi Covid-19 Pramandyah Fitah Kusuma; Endah Supeni
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 6, No 2 (2021)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (451.135 KB) | DOI: 10.30651/jms.v6i2.11486

Abstract

This study aims to analyze and compare the Profitability, Liquidity, and Solvency Ratios, in Property and Real Estate Companies listed on the Indonesia Stock Exchange (IDX) before and during the Covid-19 Pandemic. The data used in this study used data before the pandemic. covid is in 2019 and when the covid pandemic is still ongoing, namely 2020 with the object of research being Property and Real Estate companies listed on the Indonesia Stock Exchange with a total sample of 30 companies. The research method uses the Quantitative Method in tabulated form through testing using SPSS 20. The results show that there are differences in the profitability of property and real estate companies before the COVID-19 pandemic and during the COVID-19 pandemic. The liquidity of property and real estate companies has no difference before. the covid 19 pandemic and during the covid 19 pandemic. The solvency of property and real estate companies is different before the covid 19 pandemic and during the covid 19 pandemicKeywords: Profitability, Liquidity, Solvency, Covid-19 Pandemic
Analisis Kebijakan Deviden Tunai Dengan Likuiditas Sebagai Variabel Moderasi Pada Perusahaan Plat Merah Yang Terdaftar Pada Bursa Efek Indonesi Pramandyah Fitah Kusuma; Endah Supenin Purwaningsih
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 11, No 4 (2022): Kinerja dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jrm.v11i4.3786

Abstract

Penelitian ini dilakukan untuk mengetahui apakah variabel independen yang terdiri dari profitabilitas yang diukur dalam Return on Investment, investment oportunity set yang diukur dalam Market Book to Value of Equity, serta Cost Politic yang diukur dalam Return On Asset berpengaruh terhadap variabel dependen yaitu kebijakan dividen tunai yang diukur dalam Dividend Payout Ratio, dan apakah Likuiditas sebagai variable moderasi dapat mempengaruhi hubungan tersebut, baik secara simultan maupun parsial. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kuantitatif, yaitu pengujian teori melalui pengukuran variabel penelitian dengan angka dan melakukan analisis data dengan prosedur statistik. Obyek penelitian menggunakan perusahaan plat merah (BUMN) yang terdaftar di Bursa Efek Indonesia selama periode penelitian yaitu 2015-2018, dimana pengambilan sampel didasarkan pada karakteristik yang telah ditentukan. Data yang digunakan adalah data sekunder yang didapat dari situs resmi BEI yaitu www.idx.co.id. Data diolah dengan program SPSS menggunakan alat uji regresi berganda dan regresi interaksi.
REVEALING THE COMPANY’S POSITIVE IMAGE THROUGH SUISTAINABILITY REPORT BASED ON GRI STANDARTS AND FINANCIAL PERFORMANCE IN THE AGRICULTURE, MINING AND BASIC INDUSTRY INDUSTRIES Desy Ismah Anggraini; Pramandyah Fitah Kusuma; Rodhiyah Rodhiyah
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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Abstract

Environmental problems are currently receiving serious attention and issues related to the environment are becoming more sensitive, so that the government through UU No. 40 of 2007 the disclosure of social responsibility. In order to improve clarity and consistency in sustainability reports, the GRI Program was formed with three priority sector standards which will later become examples, namely companies engaged in the agriculture, fishing, oil and gas, and coal industries. The purpose of this study is to analyze the role of sustainability reports based on the GRI Standards which have three standard aspects, namely economic standards, environmental standards, and social standards that can reveal a company's financial performance. This study uses multiple linear regression analysis using data on the sustainability report and annual report for 2021. The results show that economic and social aspects affect financial performance while environmental aspects do not affect financial performance.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN PROPORSI KOMISARIS INDEPENDEN TERHADAP PENGUNGKAPAN EMISI KARBON PADA PERUSAHAAN PERTAMBANGAN Agung Setiawan; Pramandyah Fitah Kusuma
Jurnal Ekonomi, Bisnis dan Social Vol 1 No 3 (2023): JEBS, Oktober 2023
Publisher : Fakultas Ekonomi dan Bisnis Universita Wijaya Putra Surabaya

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Abstract

This study aims to examine and analyze the effect of profitability, company size, and the proportion of independent commissioners on carbon emission disclosure in mining companies listed on the Indonesia Stock Exchange with the sampling technique used in this study is purposive sampling and obtained 36 company data as samples. Data analysis was performed using statistics using SPSS Version 26 tools. Based on the results of data analysis using the t test, it is known that partially Profitability, Company Size and Proportion of Independent Commissioners do not have a significant effect on carbon emission disclosure. And based on the results of test f it is known that simultaneously Profitability, Company Size and Proportion of Independent Commissioners do not have a significant effect on carbon emission disclosure.