Junaidar Handayanto, Adrian
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Kinerja keuangan perusahaan: tinjuan analisis rasio likuiditas dan profitabilitas Sularsih, Hermi; Junaidar Handayanto, Adrian; Himawan W, Sukarno; Ndelu Lembo, Helmina
Jurnal Paradigma Ekonomika Vol. 18 No. 4 (2023): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v18i4.28930

Abstract

The aim of this research is to find out the financial performance of pharmaceutical companies listed on the Indonesia Stock Exchange for the 2020–2022 period in terms of liquidity and profitability. This research is quantitative research using an associative approach. The population used in this research is all pharmaceutical companies registered on the IDX. The sampling technique used in this research was purposive sampling. So the number of samples in this study was ten pharmaceutical companies listed on the IDX which were selected according to predetermined sampling criteria. Data collection in this research is documentation. Data analysis methods use descriptive statistics, multiple linear regression analysis, classical assumption testing, and hypothesis testing. Research findings show that liquidity and profitability have a positive and significant effect on the financial performance of pharmaceutical companies listed on the IDX. Profitability shows the company's potential to generate long-term income, while liquidity ensures that there is sufficient cash to carry out daily operations.
MEMAHAMI DINAMIKA AGRESIVITAS PAJAK: PERAN LIKUIDITAS, LEVERAGE, DAN CSR DALAM KONTEKS PERUSAHAAN MANUFAKTUR BEI Junaidar Handayanto, Adrian; Sularsih, Hermi; Himawan Wibisono, Sukarno; Fitria Hayuningtyas, Ruri
Jurnal Paradigma Ekonomika Vol. 19 No. 1 (2024): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v19i1.32586

Abstract

Tax aggressiveness is a specific activity that includes transactions, where the main objective is to reduce the company's tax liability. The purpose of this study was to determine the application of liquidity, leverage and corporate social responsibility to tax aggressiveness. Research conducted using quantitative methods. The type of data used in this study is secondary data from manufacturing companies on the Indonesia Stock Exchange 2018-2022. The data collection techniques used by researchers are literature study documentation and documentation methods. The data analysis technique in this study uses descriptive analysis test, classical assumption test, heteroscedasticity test, autocorrelation test, multiple linear regression analysis. The results of the study of liquidity have a positive and significant effect, Leverage has no positive and significant effect Corporate social responsibility has no positive and significant effect on industrial sector manufacturing companies located on the IDX 2018-2022 period.
Kualitas laporan keuangan: pengaruh sistem pengendalian intern, audit internal dan good corporate governance pada perbankan di BEI Mukoffi, Ahmad; Risnanigsih, Risnanigsih; Junaidar Handayanto, Adrian; As’adi, As’adi
Jurnal Paradigma Ekonomika Vol. 20 No. 2 (2025): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v20i2.44365

Abstract

The purpose of this study is to determine the influence of internal control system, internal audit and good corporate governance on the quality of financial statements in banking companies listed on the IDX partially and simultaneously. The research was conducted based on quantitative methods. The determination of this research sample uses the purposive sampling method so that a research sample of 8 banking companies registered on the IDX was obtained. The data of this study uses the financial statements of banking companies for the 2020-2024 period. The data analysis method used is multiple linear regression. The results of the study prove that the internal control system has a significant effect on the quality of financial statements with t count = 4,726, internal audit has a significant effect on the quality of financial statements with t count = 3,970 and good corporate governance has a significant effect on the quality of financial statements with t count = 4,487. The results of the joint internal control system, internal audit and good corporate governance have a significant effect on the quality of financial statements in banking companies listed on the IDX with a value of F count (13,605). The importance of quality financial reports to help stakeholders in making economic decisions.