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ANALISIS LAPORAN KEUANGAN GUNA MENILAI KINERJA KEUANGAN PT CAMPINA ICE CREAM INDUSTRI TBK Arofah, Anastasia; Nugroho Budi Wirawan
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 10 No. 2 (2023): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v10i2.928

Abstract

This study aims to describe the company's financial performance PT Campina Ice Cream Industri Tbk with liquidity ratio analysis. The research method uses a descriptive quantitative approach. Secondary quantitative data from the financial reports of PT Campina Ice Cream Industri Tbk for the 2018-2021 period. Data collection by literature study and documentation. The results showed that the financial performance of PT. Campina Ice Cream Industri Tbk as a whole on average from 2019-2021 in terms of the liquidity ratio, according to the current ratio and quick ratio calculations it is good because the resulting ratio is above 1. However, the cash ratio shows that it is not favorable because the ratio's result is too low—below 1—when viewed from this perspective.
Pengaruh Arus Kas Operasi, Financial Leverage Dan Likuiditas Terhadap Return Saham Pada Perusahaan Yang Terdaftar Di Jakarta Islamic Index (JII) Nurmeilita, Tasha; Elisabect, Elisabect; Izzati, Nur; Adilatu, Muhamad; Nugroho Budi Wirawan
DFAME Digital Financial Accounting Management Economics Journal Vol 3 No 4 (2025): November
Publisher : Awatara Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61434/dfame.v3i4.324

Abstract

This study aims to examine the effect of operating cash flow, financial leverage, and liquidity on stock return in companies listed on the Jakarta Islamic Index (JII) for the period of 2021–2023. The research is motivated by the fluctuation in stock returns and financial conditions of JII companies, which are influenced by various fundamental factors. This study uses a quantitative approach with multiple linear regression analysis. The data used are secondary data obtained from 10 actively listed companies in the JII. The results show that, partially, operating cash flow has no significant effect on stock return, financial leverage also shows no significant effect, and liquidity likewise does not significantly affect stock return. Simultaneously, the three variables do not have a significant impact on stock return. These findings suggest that stock returns in JII companies during the observed period are influenced by other factors beyond operating cash flow, financial leverage, and liquidity. This research is expected to provide useful insights for investors, companies, and capital market regulators in making strategic decisions in the Islamic stock market.