Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal STEI Ekonomi JMBA (Jurnal Manajemen dan Bisnis asmi)
Uyung Sutan Indomo
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Pengaruh Struktur Modal, Pertumbuhan, Ukuran Perusahaan dan Likuiditas terhadap Profitabilitas pada Perusahaan Pertambangan Periode 2012-2016 Uyung Sutan Indomo
Jurnal Ekonomi Vol 28 No 02 (2019): [Jurnal STEI Ekonomi - JEMI] Vol. 28 No. 02 (Desember - 2019)
Publisher : Bagian Pengelolaan Jurnal dan Penerbitan - Sekolah Tinggi Ilmu Ekonomi Indonesia (BPJP - STIE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (426.666 KB) | DOI: 10.36406/jemi.v28i02.255

Abstract

This study aims to analyze the effect of capital structure, growth, company size and liquidity simultaneously on the profitability of mining companies listed on the Indonesia Stock Exchange for the period 2012-2016. This study uses a causal research method through hypothesis testing. The population of this study were 40 mining companies listed on the Indonesia Stock Exchange for the period 2012-2016. Sample selection was carried out using non-probability sampling method with purposive sampling technique in order to obtain as many as 36 companies. The type of data used in this study is secondary data, in the form of financial report data sourced from the Indonesian Capital Market Directory (ICMD) and the Indonesia Stock Exchange. The data obtained from the results of the next study were analyzed by using panel data regression models using the Eviews 9.0 software program.The summary of the results of this study is first, capital structure has been shown to have a significant negative effect on profitability. Second, company growth has a significant positive effect on profitability. Third, firm size has a positive and insignificant effect on profitability. Fourth, liquidity has a significant negative effect on profitability. Based on the results of research conducted, it is evident that capital structure, company growth and liquidity have a significant influence on company profitability. So it is suggested to investors to ensure that the company's managerial management manages the capital structure as efficiently and effectively as possible and considers how the managerial utilizes and manages all the resources owned by the company to increase its business growth and should pay more attention to the company's liquidity because it has been proven to affect the company's profitability.
PENGUKURAN FRAUD BERBASIS MANAJEMEN LABA DENGAN METODE BENEISH M-SCORE PADA PT PERTAMINA DAN PT PLN Novita Anis Hidayati; Uyung Sutan Indomo
JMBA Jurnal Manajemen dan Bisnis Vol 9 No 2 (2023): OKTOBER
Publisher : Institut Bisnis dan Multimedia asmi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan penelitian ini adalah untuk mengetahui apakah telah terjadi tindakan kecurangan atau tidak pada penyusunan laporan keuangan pada PT Pertamina dan PT PLN. Laporan keuangan diperlukan sebagai sumber pengambilan keputusan para pengguna laporan keuangan tersebut. Pemilik perusahaan, investor, kreditor, pemerintah dan masyarakat luas dapat mengerti bagaimana proses kegiatan operasional yang terjadi pada perusahaan berdasarkan laporan keuangan yang ada. Jika laporan keuangan menunjukkan adanya kecurangan, maka laporan keuangan tersebut tidak mencerminkan keadaan yang sebenarnya sedang terjadi serta dapat menjerumuskan proses pengambilan keputusan kepada hal hal yang tidak diinginkan. Penelitian ini menggunakan metode Beneish M-Score sebagai alat perhitungan dalam pendeteksian kecurangan laporan keuangan. Obyek dalam penelitian ini PT Pertamina dan PT PLN. Penelitian ini menggunakan metode penelitian kuantatif, dengan teknik analisis data yang digunakan yaitu analisis deskriptif yang didasarkan pada hasil perhitungan kuantitatif yang telah dilakukan. Hasil analisa kecurangan laporan keuangan pada PT Pertamina dan PT PLN telah sesuai dengan landasan teori, serta lebih baik dari penelitian terdahulu karena penelitian ini menekankan pada adanya proses manajemen laba perusahaan yang menjadi pemicu terjadinya kecurangan laporan keuangan.
Co-Authors Novita Anis Hidayati