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Rafif Sultan Naufal
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Religion Humanities Economics, Econometrics & Finance Education Social Sciences

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Analysis of Factors Affecting Risk Management Disclosure: (Empirical Study on Food and Beverage Sub-Sector Manufacturing Companies on the Indonesia Stock Exchange Periode 2017-2020) Dara Rahma Septia; Melly Juwita Nasution; Nunik Nurmala Wardani; Rafif Sultan Naufal
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 2 No. 2: Januari 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v2i2.1273

Abstract

Risk management disclosure is very important in decision making for both companies and investors. The risks faced by companies in running their business need to be managed through risk management, so that risk disclosure plays an important role. This study aims to analyze the factors that influence risk management disclosure in food and beverage sub-sector manufacturing companies listed on the Indonesian stock exchange in 2017-2020. The sampling method used was purposive sampling. The analysis technique used is panel data regression analysis. The number of samples used in the study were 19 companies. The results of this research show that Leverage, Profitability, and Company Size simultaneously affectrisk management disclosure. Partially, Leverage has no effect on risk management disclosure. While Profitability and Company Size have an effect on risk management disclosure.
Pengaruh Pendapatan dan Beban Operasional terhadap Laba Bersih Ali Riza Fahlevi; Rafif Sultan Naufal; Muhamad Erfanudin; Syifa Diana Putri; Donna E Naibaho
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 2 No. 2: Januari 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v2i2.1343

Abstract

Dalam menentukan laba, biaya operasional adalah biaya yang ada ketika proses kegiatan operasi perusahaan yang termasuk dalam kriteria dan prinsip penentuan laba yang perlu ditentukan oleh perusahaan. Biaya operasional meliputi biaya umum dan administrasi serta biaya penjualan. Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh pengaruh pendapatan dan beban operasional terhadap laba bersih pada perusahaan subsektor otomotif dan komponen yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2021. Teknik yang digunakan dalam penelitian ini menggunakan teknik purposive sampling. Penelitian dilakukan selama 3 tahun dan diperoleh dari 7 perusahaan sehingga total 21 data observasi yang diolah. Hasil penelitian ini menunjukkan bahwa secara simultan, pendapatan dan beban operasional berpengaruh terhadap laba bersih. Secara parsial, pendapatan berpengaruh signifikan terhadap laba bersih, dan beban operasional berpengaruh signifikan terhadap laba bersih.
Co-Authors Ali Riza Fahlevi Dara Rahma Septia Donna E Naibaho Melly Juwita Nasution Muhamad Erfanudin Nunik Nurmala Wardani Syifa Diana Putri