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All Journal JOURNAL OF APPLIED ACCOUNTING AND TAXATION JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Minda Baharu Jurnal Cafetaria Jurnal Abdimas ADPI Sosial Dan Humaniora
Doni Putra Utama
Politeknik Negeri Batam
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : JOURNAL OF APPLIED ACCOUNTING AND TAXATION

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Analysis of Debt Effect on Profitability of Manufacturing Companies in Indonesia Diana Fitria Ningsih; Doni Putra Utama
Journal of Applied Accounting and Taxation Vol 6 No 1 (2021): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v6i1.2750

Abstract

This study aims to examine whether short term debt has a negative effect on company profitability and to test whether long term debt has a negative effect on the profitability of manufacturing companies in Indonesia which are listed on the Indonesia Stock Exchange during the 2014-2018 period. This study has 1 dependent variable namely profitability and uses 2 independent variables namely short term debt and long term debt, and uses 2 control variables namely liquidity and firm size. This study uses secondary data with database collection techniques. The sample of this study was 432 companies in 5 years of research. The data analysis technique used is multiple linear regression analysis through the application of SPSS 22. The results found that short term debt has a negative effect on company profitability and long term debt has a negative effect on company profitability. This shows that the lower the company's debt, the higher the profitability a company will get and otherwise.
Dampak Pandemi Covid-19 Terhadap Pergerakan Pasar Modal di Indonesia Lutfiati Rachmania Zaeni; Doni Putra Utama
Journal of Applied Accounting and Taxation Vol 7 No 1 (2022): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v7i1.3939

Abstract

This study aims to find empirical evidence regarding differences in trading volume, trading frequency, and market capitalization in the movement of the Indonesian capital market before and after COVID-19. This research is quantitative with a cross-section method with different hypothesis tests using paired sample t-test. The population in this study is 48 companies that are members of the Indonesia Stock Exchange in semester 1 of 2019 and 2020 in the consumer goods industry sector, determined by the purposive sampling technique. This study's results indicate differences in the frequency of stock trading before and after the COVID-19 pandemic. However, there is no difference in trading volume before and after the COVID-19 pandemic. Then, there is also no difference in stock market capitalization before and after the COVID-19 pandemic.
Co-Authors Alfonsa Dian Sumarna Diah Amalia Diana Fitria Ningsih Dina Alfajrin Lutfiati Rachmania Zaeni Mayasari, Mega Muhammad Ikhlash Muhammad Ramadhan Slamet Nanik Lestari Riri Zelmiyanti Sinarti, Sinarti Vina Kholisa Dinuka Wika Arsanti Putri