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All Journal Syntax Literate: Jurnal Ilmiah Indonesia Atestasi : Jurnal Ilmiah Akuntansi
Eldi Eldi
STIEM Bongaya Makassar
Humanities Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analysis of the Effect of Liquidity and Profitability on Financial Performance at PT. Mayora Indah Tbk Ibrahim Ibrahim; Eldi Eldi; Haeruddin Haeruddin
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (399.726 KB) | DOI: 10.36418/syntax-literate.v8i11.10296

Abstract

This study aims to determine and analyze the effect of liquidity and profitability on financial performance at PT Mayora Indah Tbk. This variable is Liquidity which is proxied by Current Ratio, Profitability which is proxied by Return On Assets (ROA) and financial performance which is proxied by Return On Equity (ROE). Data collection techniques are documentation in the form of financial reports. The data analysis performed was multiple linear regression analysis, classical assumption test and basic statistical test using the SPSS program. Based on the results of the data analysis carried out, the obtained multiple linear equation model Ŷ=0.058-0.026X_1+2.235X_2 which means that liquidity partially has a negative and not significant effect on financial performance with a value of 0.249 > 0.05, profitability partially has a positive and significant effect on financial performance with a value of 0.001 <0.05. Simultaneously liquidity and profitability affect financial performance with a value of 0.004 <0.05.
Moderation of Good Corporate Governance: Earnings Management and Firm Value Against Company Performance Ibrahim Ibrahim; Eldi Eldi; Amir Amir; Bunyamin Bunyamin
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2022): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v5i2.481

Abstract

We conducted this study to analyze and examine the influence of earnings management and firm value on firm performance. We also use the variable good corporate governance as a moderating variable to test both. The proxy used for earnings management is the modified jones, firm value using Tobins'Q, financial performance with Return on Assets (ROA), and the GCG proxy taken by researchers, namely the audit committee. The research uses a descriptive method using multiple linear regression analysis test equipment. Data collection was carried out using secondary data on food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange. From the withdrawal of the target population, only 14 companies were obtained that met the criteria. The results of this study indicate that the company's value partially does not affect the company's financial performance, but earnings management affects the company's performance; earnings management moderated by good corporate governance affects the company's financial performance and firm value.
Co-Authors Amir Amir Bunyamin Bunyamin Haeruddin Haeruddin Ibrahim Ibrahim