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All Journal Paulus Journal of Accounting (PJA) Journal of Business Administration (JBA)
Muhammad Ali
Universitas Hasanuddin
Economics, Econometrics & Finance Social Sciences

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ANALISA PENGARUH LEVERAGE DAN RETURN ON ASSET TERHADAP EARNING PER SHARE (STUDI KASUS PERUSAHAAN REAL ESTATE DAN PROPERTI DI INDONESIA) Useng Lienardo; Andi Aswan; Muhammad Ali
Journal of Business Administration (JBA) Vol 2, No 1 (2022): Juni 2022
Publisher : Jurusan Administrasi Niaga, Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31963/jba.v2i1.3447

Abstract

This study aims to analyze the effect of leverage (financial leverage, operating leverage) and return on assets of real estate and property companies on earnings per share. This study is based on the phenomenon that 40 real estate and property companies listed in the Indonesia Stock Exchange (IDX) had fluctuation on net profit from 2015 to 2019. The study uses times series data from 40 real estate and property companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The data collected were analyzed using multiple linear regression. The results of this study indicate that financial leverage did not affect earnings per share. The same is also found in operating leverage. For the return on assets variable, this study found that it can be used to predit earnings per share. 
ANALYSIS OF THE CHANCE OF THE FINANCIAL DISTRESS ON TELECOMUNICATION COMPANIES LISTED ON INDONESIA STOCK EXCHANGE (IDX) Siti Alyfah Ainun Putri Baramuli; Mursalim Nohong; Muhammad Ali
Paulus Journal of Accounting (PJA) Vol 4 No 2 (2023): Paulus Journal of Accounting (PJA)
Publisher : Program Studi Akuntansi Universitas Kristen Indonesia Paulus

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Abstract

Financial distress is the process by which a company goes through a deterioration in its financial condition before it may face bankruptcy or liquidation. This study uses the Altman Z-Score approach to forecast the financial distress of telecommunication corporations listed on the Indonesia Stock Exchange (IDX) from 2009 to 2019. The study used secondary data from the financial reports of PT Telkom Indonesia (Persero) Tbk, PT XL Axiata Tbk, and PT Indosat Tbk. The analysis method used was Altman Z-Score correction. The independent variables included working capital and total assets (X1), Retained earnings as a percentage of total assets (X2), EBIT as a percentage of total assets (X3), and the ratio of market value of equity to book value of liabilities (X4). The dependent variable is financial distress (Y). The research findings indicate the following: 1) The Effect of Working Capital on Total Assets, as measured by the relationship between working capital and total assets; 2) Effect of Retained Earnings to Total Assets on Financial Distress; 3) Effect of Earning Before Interest and Taxes to Total Assets on Financial Distress; and 4) Effect of Market Value of Equity to Book Value of Liabilities on Financial Distress.
Co-Authors Andi Aswan Mursalim Nohong Siti Alyfah Ainun Putri Baramuli Useng Lienardo