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All Journal Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Media Akademik (JMA) Jurnal Ekonomi, Akuntansi dan Perpajakan
Dwi Koerniawati
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Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ANALISA LAPORAN KEUANGAN UNTUK MENGUKUR KINERJA KEUANGAN PT. KALBE FARMA, TBK (PERIODE 2018-2020) Putri Puspita Dewi; Dwi Koerniawati
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 2 (2021): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v1i2.572

Abstract

The purpose of this study was to determine the financial performance of PT. Kalbe Farma, Tbk in 2018 to 2020 in terms of liquidity, solvency and profitability ratios. The theoretical basis used is financial performance. The analysis tool in this study uses a liquidity ratio which includes the current ratio and quick ratio, the solvency ratio includes the debt to assets ratio and debt to equity ratio and the probability ratio which includes return on assets and return on equity. The method used is a quantitative method which data is then obtained from the financial statements of the company PT. Kalbe Farma, Tbk and collect information from several sources such as journals. The results of this study in terms of liquidity ratios based on the current ratio and quick ratio variables in 2018, 2019 and 2020 are still not stable, but the company's assets and capital can still cover the company's debt. then seen from the solvency ratio based on the debt asset ratio and debt equity ratio variables in 2018, 2019 and 2020 the results were not good because the company in managing its assets was mostly financed by creditors than from company assets or capital. In terms of profitability ratios based on the return on assets and return on equity variables in 2018, 2019, and 2020 the results are also not good because the company's profits are less than the maximum each year or often experience a decline, as well as the company's assets and capital needs that are invested.
Analisis Penerapan ESG Reporting terhadap Nilai PT Indofood Sukses Makmur Tbk Periode 2020-2024 Arka Nurafna Oktaviandy Wibowo; Dwi Koerniawati
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 4 (2025): November: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i4.1708

Abstract

This study analyzes the implementation of ESG (Environmental, Social, and Governance) reporting on the firm value of PT Indofood Sukses Makmur Tbk during the 2020-2024 period. The main issues examined are how ESG reporting is implemented and the extent of its influence on firm value, as well as which ESG component has the most significant impact. The research method employs a quantitative approach with a causal comparative design, utilizing secondary data sourced from annual reports, sustainability reports, and market data over five years. Firm value is proxied using Tobin's Q ratio, while the level of ESG disclosure is measured based on the GRI Standards framework. Data analysis techniques use multiple linear regression by incorporating control variables including firm size, profitability (ROA), and leverage to enhance result validity. The research findings indicate that ESG reporting has a positive and significant effect on firm value with a coefficient of β = 0.018 and p < 0.001, with a model predictive capability (R²) of 87.3%. Indofood's ESG Score experienced substantial improvement from 56.3% in 2020 to 78.9% in 2024, accompanied by an increase in Tobin's Q from 0.982 to 1.523. Component-wise analysis reveals that the Social aspect provides the highest impact (β = 0.009), followed by Governance (β = 0.007) and Environmental (β = 0.006). These findings provide empirical support for stakeholder theory and resource-based view in the Indonesian emerging market context.
PENGARUH ROA, EPS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN  (2022–2024) Dian Permana; Dwi Koerniawati
Jurnal Media Akademik (JMA) Vol. 3 No. 12 (2025): JURNAL MEDIA AKADEMIK Edisi Desember
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/xd0hhh63

Abstract

Studi ini mengkaji pengaruh Return on Assets (ROA), Earnings per Share (EPS), dan ukuran perusahaan terhadap nilai perusahaan di subsektor makanan dan minuman yang tercatat di BEI semasa periode 2022–2024. Regresi data panel dengan model CEM, FEM, serta REM menggunakan EViews 13 digunakan untuk mengevaluasi data sekunder yang diperoleh dari laporan keuangan tahunan 20 perusahaan terpilih, menghasilkan total 60 observasi. Hasil menunjukkan bahwa ROA serta EPS tidak mempunyai dampak parsial yang signifikan terhadap nilai perusahaan, menyarankan bahwasannya investor tidak menganggap keuntungan jangka pendek serta laba per saham sebagai pertimbangan penting dalam menentukan nilai perusahaan. Di sisi lain, ukuran perusahaan memiliki dampak positif yang signifikan, menunjukkan bahwa perusahaan dengan aset lebih besar dinilai lebih tinggi oleh pasar karena dianggap lebih stabil, memiliki kemampuan operasional yang lebih baik, dan dapat mengelola risiko dengan lebih baik. Hasil studi ini menegaskan bahwasannya pada subsektor makanan serta minuman, nilai perusahaan lebih dipengaruhi oleh skala dan kekuatan aset dibandingkan indikator profitabilitas, sekaligus memberikan kontribusi empiris terhadap literatur keuangan dan panduan strategis bagi manajemen dan investor.
Co-Authors Adi Susanto Ahmad Junaidi Al-Amin Arka Nurafna Oktaviandy Wibowo Dian Permana Elman Johari Iyad Abdallah Al- Shreifeen Putri Puspita Dewi Subhan Subhan Suharyono Suharyono Surni, Surni