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All Journal BALANCING Accountancy Journal
Desyria Pratiwi
Politeknik Negeri Jakarta
Economics, Econometrics & Finance

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ANALISIS PENGUNGKAPAN INTERNET FINANCIAL REPORTING PADA PERUSAHAAN SUBSEKTOR FARMASI DI INDONESIA Desyria Pratiwi
BALANCING: Accountancy Journal Vol 3, No 1 (2023): BALANCING: Accountancy Journal
Publisher : Institut Bisnis Muhammadiyah Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53990/bjpsa.v3i1.258

Abstract

Disclosure of Internet Financial Reporting (IFR) makes it easy for users or interested parties to find financial information through the company's official website. This study aims to reveal the effect of profitability, leverage, and company size on Internet Financial reporting disclosure in the pharmaceutical subsector in Indonesia. The population of this research is all pharmaceutical sub-sector companies that are on the Indonesia Stock Exchange until 2021. The sampling technique used in this study is using the Purposive Sampling method with an observation period from 2019 to 2021. The sample data is then analyzed using multiple linear regression analysis using SPSS 27.0. The results of the analysis of this study are that the Leverage and Firm Size variables influence IFR, while the Profitability variable does not influence IFR. Meanwhile, the independent variables used in the study simultaneously affect IFR.
ANALISIS PERBANDINGAN KINERJA KEUANGAN PADA PT SILOAM INTERNATIONAL HOSPITALS TBK SEBELUM DAN SESUDAH ADANYA PANDEMI COVID-19 Annisa Alifa Ramadhani; Desyria Pratiwi
BALANCING: Accountancy Journal Vol 3, No 1 (2023): BALANCING: Accountancy Journal
Publisher : Institut Bisnis Muhammadiyah Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53990/bjpsa.v3i1.259

Abstract

Financial performance is an analysis carried out to find out how far the company is progressing through the application of correct and correct financial implementation principles. The performance of a company is a description of the company's financial condition which is analyzed using financial analysis tools to determine whether the company's financial condition is good or bad which reflects the performance of a certain period. The purpose of this study is to analyze the comparison of the company's performance of PT Siloam International Hospitals Tbk before and after the Covid-19 pandemic, financial report data obtained from the Indonesia Stock Exchange for the 2018-2021 period. Analysis of financial performance is seen from the company's financial ratios, the financial ratios analyzed are liquidity ratios, solvency ratios, and profitability ratios and can be assessed or analyzed better before or after the Covid-19 pandemic based on the industry average of each ratio.
Co-Authors Annisa Alifa Ramadhani