Malkit Kaur
Universitas Battuta

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Analysis Of Statement Of Profit And Loss And Statement Of Cash Flows On Operating Cash Flow Ratio On Cv Biru Utama Irma Herliza Rizki; Malkit Kaur
Enrichment : Journal of Management Vol. 12 No. 2 (2022): Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (752.7 KB) | DOI: 10.35335/enrichment.v12i2.570

Abstract

The purpose of this research is to analyze the Income Statement and Cash Flow Statement on the Operating Cash Flow Ratio on Cv Biru Utama. The research method used is quantitative. Data collection technique is to use secondary data. The population and sample in this study were 48 financial statements of CV. Main Blue, using saturated sampling technique. This study uses multiple linear regression analysis which first tested the classical assumption with normality test, multicollinearity test and heteroscedasticity test. Hypothesis testing is done by F test and t test. The results showed that the Cash Flow Statement and the Profit and Loss Statement simultaneously had an effect on cash flow. The income statement has a significant effect on cash flow. The cash flow statement has a significant effect on cash flow
Pengaruh Kompentensi SDM dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan PT. Pelindo Regional I Malkit Kaur; Selvi Aristantya; Irna Triannur Lubis
Primanomics : Jurnal Ekonomi & Bisnis Vol. 23 No. 1 (2025): Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : LPPM Universitas Buddhi Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/pe.v23i1.3440

Abstract

This research aims to determine and analyze the influence of human resource (HR) competence and the use of information technology on the quality of financial reports at PT. Pelindo Regional 1. The research method used is multiple regression analysis, which makes it possible to test the relationship simultaneously between several independent variables and the dependent variable. In this case, the independent variables studied are HR competency and use of information technology, while the dependent variable is the quality of financial reports. The population in this study consisted of 30 employees at PT. Pelindo Regional 1, and by using a saturated sample, all of them were used as samples, so that 30 respondents were obtained. The type of data used in this research is primary data, which was obtained through distributing questionnaires to employees selected as respondents. The collected data was then analyzed using multiple regression statistical tools to test the influence of independent variables on the quality of financial reports. The results of this research show that human resource competency has a significant influence on the quality of financial reports at PT. Pelindo Regional 1. This shows that the higher the competency possessed by employees, especially in terms of knowledge and skills in accounting and finance, the better the quality of the financial reports produced.