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All Journal International Journal of Application on Economics and Business
Agustin Ekadjaja
Faculty of Economics & Business, Universitas Tarumanagara
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Effect of IFRS Adoption, Firm Performance, Audit Quality, Leverage, and Firm Size on Foreign Ownership Maria Mathilda Putri; Agustin Ekadjaja
International Journal of Application on Economics and Business Vol. 1 No. 1 (2023): February 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i1.241-248

Abstract

IFRS and IAS are internationally accepted accounting standards issued by the IASC/IASB with the aim of uniform accounting standards throughout the world. In diversifying their investments, in addition to understanding the financial statements, investors also need to understand the firm performance and audit quality to increase confidence that the investment will generate profits in the future. The purpose of this research is to determine whether the IFRS adoption, firm performance, and audit quality will significantly affect foreign ownership. The method applied to process research data is a quantitative-descriptive method with unbalanced panel data of eighteen companies registered in the manufacturing sector from 2017-2020. From the results of multiple regression analysis using SPSS, it is known that IFRS adoption has a positive and insignificant effect on foreign ownership. Meanwhile, based on the research results, it is known that the firm performance and audit quality show significant positive results on foreign ownership.
Financial Performance and Some Factors that Influence: An Empirical Study on Manufacturing Company Fedra Valeria Setiawan; Agustin Ekadjaja
International Journal of Application on Economics and Business Vol. 1 No. 1 (2023): February 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i1.363-373

Abstract

Financial performance is a complex matter and it cannot be separated from the efficiency of the company's activities. Regarding to the statement, the purpose of this study is to find out empirically how the influence of leverage, firm size, firm age, and cash flow on financial performance of manufacturing companies in the non-cyclical consumption sector period 2017-2020. The sample collection method used is judgement sampling with 31 manufacturing companies and 124 total observations of manufacturing companies data. This research uses EViews version 12.0 as a data processing software. This study shows results that cash flow have a positive effect on financial performance, but leverage, firm size, and firm age have no effect on financial performance.
The Effect of Financial Ratios and Company Size on Company Financial Performance Dwi Egalita Novia Maharani; Agustin Ekadjaja
International Journal of Application on Economics and Business Vol. 1 No. 1 (2023): February 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i1.374-381

Abstract

The goal of this study is to learn more about the effect of Total Asset Turnover, Current Ratio, Leverage, and Company Size on Company Financial Performance. This study uses a sample of 26 manufacturing companies in the consumer goods industry during 2017-2020 which can be seen on the IDX obtained using the purposive sampling method. The application used for data processing in this research is E-views 12. This test results that Total Asset Turnover and Company Size have a significant impact on the Financial Results of the Firm, Current Ratio has a negative and insignificant effect on the Firm Performance, and Leverage has a negative significant impact on the Firm Performance. From this research, high-quality management is needed to encourage companies to improve their performance to figure out how to compete with the best strategies and subsequently maintain the Company’s Financial Performance for the survival of the firm.
Co-Authors Dwi Egalita Novia Maharani Fedra Valeria Setiawan Maria Mathilda Putri