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Analisis Rasio Likuiditas Dan Solvabilitas Dalam Menilai Kinerja Keuangan Pada PT. Sentra Food Indonesia Tbk Adisti Wulandari; Ocha Ananda; Ratih Kusumastuti
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 1 No. 3 (2023): July : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (520.238 KB) | DOI: 10.54066/jmbe-itb.v1i1.248

Abstract

The purpose of this study is to determine the financial performance of PT Sentra Food Indonesia Tbk for the period 2018-2022 as measured by the Liquidity to Solvency Ratio. The source used in this research is the financial statements of PT Sentra Food Indonesia Tbk 2018-2022. The analysis method used in this research is descriptive statistical analysis method. The liquidity level of PT is determined from the results of data analysis. The current ratio of PT Sentra Food Indonesia Tbk averaged 74.93% at the current level from 2018 to 2022, which is below the industry standard of 200%, putting the company in good condition. This indicates low liquidity. PT Sentra Food Indonesia Tbk's quick ratio averaged 46.67% over the 2018-2022 period, below the industry standard of 150%, indicating a loss. The solvency level of PT Sentra Food Indonesia Tbk based on the average debt to assets ratio from 2018 to 2022, is at 52.53%, higher than the industry standard of 35%, indicating a poor situation. For the debt to equity ratio of PT Sentra Food Indonesia Tbk from 2018 to 2022 is 116.18%, higher than the industry standard of 66%, indicating that the situation is not good.
The Effect of Audit Opinion, Financial Distress, and Profitability on Audit Report Lag (Empirical Study of Non-Banking State-Owned Companies Listed on The Indonesian Stock Exchange In 2018-2022) Adisti Wulandari; Netty Herawaty; Susfa Yetti
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 4 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i4.10764

Abstract

This study aims to ascertain and present actual data on the impact of financial crisis, profitability, and audit opinion on the delay of audit reports. Non-banking state-owned companies listed in 2018-2022 on the Indonesia Stock Exchange are the subject of this study. The sample size was selected through purposive sampling which resulted in 100 observation data. By using secondary data, this research is quantitative in nature. Panel data regression using the EViews 12 application is the selected data analysis technique. The study's conclusions show that audit report latency is influenced concurrently by audit opinion, financial difficulty, and profitability. Audit report latency is significantly impacted positively by financial difficulty, while it is significantly impacted negatively by audit opinion and profitability