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All Journal Ensiklopedia of Journal JURNAL EKONOMI SAKTI (JES) Enrichment : Journal of Management Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya Al Fiddhoh: Journal of Banking, Insurance, and Finance Jurnal Ekonomika Manajemen Dan Bisnis Balance : Media Informasi Akuntansi dan Keuangan JAKBS Jurnal Point Equilibrium Manajemen dan Akuntansi Jurnal Imiah Pengabdian Pada Masyarakat (JIPM)
Irni Yusnita
Unisversitas Sumatera Barat
Religion Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : JAKBS

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Pengaruh Pertumbuhan Penjualan, Likuiditas Dan Leverage Terhadap Profitabilitas (Studi Kasus Pada Perusahaan Tekstil dan Garmen yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019) Irni Yusnita
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 2 (2023): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to determine the effect of sales growth, liquidity, and leverage on the profitability of textile and garment companies listed on the Indonesian stock exchange for the period 2015-2019. This research is a quantitative research. The population of this study are all textile and garmen companies listed on the Indonesian stock exchange for the period 2015-2019. This sample selection was carried out by purposive sampling method and resulted in a selected sample of 35 sample. The data collection technique used was documentation, analysis techinique use descriptive analysis, classic assumption test and hypothesis test using multiple linear regression analysis with the tools of SPSS 16. The results showed that sales growth had no effect on profitability with a significant level of 0,153 > 0,05. Liquidity had no effect on profitability with a significant level of 0,352 > 0,05. And leverage had effect on profitability with a significant level of 0,013 < 0,05. Sales growth, liquidity, and leverage simultaneously influence profitability with a significant level 0,009 < 0,05. For the cofficient of determination or Adjusted R Square of 0,243or 24,3% wich mean that profitability can be sales growth, likuidity, and leverage by 24,3% while the remaining 75,7% is a variant not explained in this study.
Pengaruh ROA, ROE, NPM Terhadap Perataan Laba pada Perusahaan Sub Sektor Pertambangan Logam dan Mineral yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2021 Irni Yusnita
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 2 (2023): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jakbs.v1i2.88

Abstract

This research was conducted on the official website of the Indonesia Stock Exchange. The research data used by the researcher is the financial statements of the mining sector companies in the metal and mineral mining sub-sector which are listed on the Indonesia Stock Exchange in a row in the 2017-2021 period through the website www.idx.co.id. The population in this study are mining companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The sampling technique used purposive sampling in order to obtain 25 samples. The analytical method used is multiple linear regression analysis with the help of SPSS. The results of this study indicate that the Return on Assets variable partially has no effect on income smoothing while Net Profit Margin partially affects income smoothing. Then Return on Equity partially has no effect on income smoothing.
Analisis Rasio Solvabilitas Terhadap Laporan Keuangan Untuk Menilai Tingkat Kinerja Keuangan Perusahaan Studi Kasus Pada PT Perusahaan Gas Negara Tbk Irni Yusnita; Winona Kumara Dewi; Nichy Oktaviani
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

PT Perusahaan Gas Negara merupakan perusahaan pertamina yang bergerak dibidang gas alam. Tujuan dari penelitian ini adalah untuk mengetahui dan menilai kinerja perusahaan dalam memenuhi kewajiban keuangan perusahaan dengan menggunakan rasio solvabilitas dengan indicator Debt to Equity Ratio, Debt to Asset Ratio dan Long Term Debt to Equity Ratio. Jenis penelitian ini adalah penelitian kuantitatif. Metode penelitian ini menggunakan metode deskriptif dengan pendekatan kuantitatif. Data yang digunakan adalah laporan tahunan PT Perusahaan Gas Negara Tbk. Hasil dari penelitian ini menunjukkan bahwa kemampuan PT Perusahaan Gas Negara Tbk menunjukkan kondisi yang baik, hal ini ditunjukkan pada perhitungan Debt to equity ratio, Debt to Assets Ratio dan Long Term Debt to Equity Ratio, dimana perusahaan tidak mengandal utang untuk membiayai kegiatan operasional, pendanaan dan investasi perusahaan.
Co-Authors Arivetullatif, Arivetullatif Asrul Deby Handayani Dewi, Winona Kumara Diska Asmarni Fathiah Maharani Putri Marshal Imar Pratama Mexano Hans Gery Nichy Oktaviani Putri, Maharani Rara Novita, Rara Sari, Ayunda Ramlita Sri Mulyani Sudirman Sulastri Sulastri Sulastri Sulastri Wahyu Nurul Amaliah Winona Kumara Dewi Zaki