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Pengaruh Perputaran Modal Kerja Dan Likuiditas Terhadap Profitabilitas (Studi Kasus Pada Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2018) Rahmaita
Jurnal Pendidikan Sosial Dan Konseling Vol. 1 No. 1 (2023): Jurnal Pendidikan Sosial Dan Konseling
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (80.394 KB) | DOI: 10.47233/jpdsk.v1i1.3

Abstract

The purpose of this study was to determine whether working capital turnover has an effect on profitability in the food and beverage sector listed on the Indonesia Stock Exchange for the 2014-2018 period. . The objects of research in this study are Food and Beverage Companies listed on the Indonesia Stock Exchange for the 2014-2018 period. Based on the partial hypothesis test (t test) it shows that the working capital turnover variable has an effect and is significant on ROA.
Pengaruh Perputaran Modal Kerja Dan Likuiditas Terhadap Profitabilitas (Studi Kasus Pada Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2018) Rahmaita
Jurnal Ekonomi dan Bisnis Digital Vol. 1 No. 1 (2023): Jurnal Ekonomi Dan Bisnis Digital
Publisher : CV. ITTC INDONESIA

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

Abstract

The purpose of this study was to determine whether working capital turnover has an effect on profitability in the food and beverage sector listed on the Indonesia Stock Exchange for the 2014-2018 period. . The objects of research in this study are Food and Beverage Companies listed on the Indonesia Stock Exchange for the 2014-2018 period. Based on the partial hypothesis test (t test) it shows that the working capital turnover variable has an effect and is significant on ROA.
Pengaruh Financial Distress, Profitabilitas, dan Opini Audit terhadap Audit Delay dengan Ukuran Perusahaan sebagai Variabel Moderasi pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2022 Yunita Ariyani; Rahmaita
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v1i4.669

Abstract

This study aims to determine the effect of financial distress, profitability, and audit opinion on audit delay with company size as a moderating variable in energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. This research uses a quantitative descriptive approach. The data used are secondary data and annual reports of energy sector companies listed on the IDX. The sampling technique in this study used non-probability sampling and the method used in this research is purposive sampling method. The samples in this study were 12 companies in the energy sector. The research results showed that partially financial distress and profitability had no significant effect on audit delay. Audit Opinion has a significant effect on audit delay. Company size is unable to moderate the influence of financial distress and profitability on audit delay. Meanwhile, company size is able to moderate the influence of audit opinion on audit delay.