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Pengaruh IPM dan Kemandirian Keuangan Terhadap Financial Sustainability Pemerintah Kota Yogyakarta Ernawati, Ernawati; Putra Prasetya, Bangun
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 7 No. 1 (2024): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v7i1.3305

Abstract

This research aims to examine the factors that influence Financial Sustainability in the Yogyakarta City Government. The factors chosen from a financial perspective are financial independence and a social aspect, namely the HDI or Human Development Index of the Yogyakarta City Government. The research sample used was the HDI and Financial Independence of the Yogyakarta City Government in 2014 - 2022. The data analysis method used was SPSS version 27. Based on the research results, it can be partially concluded that the HDI (Human Development Index) has no effect on Financial Sustainability. Meanwhile, Financial Independence partially influences Financial Sustainability. Simultaneously, the HDI (Community Development Index) and Financial Independence have a significant effect on the Financial Sustainability of the Yogyakarta City Government.
Pengaruh NPM dan Current Ratio terhadap Financial Sustainability pada Perusahaan Farmasi yang Terdaftar di BEI Tahun 2014-2022 Dwi Tiara, Wenti; Putra Prasetya, Bangun
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 7 No. 1 (2024): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v7i1.3307

Abstract

This study aims to determine the effect of Net Profit Margin (NPM) and Current Ratio on Financial Sustainability (FSR) in Pharmaceutical Sector Companies Listed on the IDX. The sample used in this research is 2 pharmaceutical sector companies listed on the Indonesia Stock Exchange for the period 2014 - 2022 and using purposive sampling method. The data analysis technique used is quantitative analysis. The data analysis method used is hypothesis testing including the F statistical test and the t statistical test. The results obtained in this study indicate that there is a significant effect of Net Profit Margin (NPM) and Current Ratio together on Financial Sustainability (FSR). Based on partial tests, there is a significant effect of Net Profit Margin (NPM) on Financial Sustainability (FSR). While Current Ratio has no significant effect on Financial Sustainability (FSR) in Pharmaceutical Sector Companies Listed on the IDX.