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Analisis Pengaruh Audit Tenure, Struktur Corporate Governance dan Ukuran KAP Terhadap Integritas Laporan Keuangan Nabila Ahdania Azahra; Cris Kuntadi; Fanisa eka Pratiwi
Journal of Islamic Economics and Finance Vol. 2 No. 2 (2024): Mei: Journal of Islamic Economics and Finance
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/jureksi.v2i2.1134

Abstract

The purpose of this research is to analyze the influence of audit tenure, corporate governance structure and KAP size on the integrity of financial reports. Develop a hypothesis of the influence between variables to be used in further research. The results of this literature review article are: 1) The influence of Audit Tenure on Financial Integrity; 2) Corporate Governance Structure has an influence on Financial Integrity; and 3) KAP size has an effect on financial integrity.
Metode dan Teknis Analisis Laporan Keuangan (Studi Kasus PT Mandom Indonesia Tbk) Dani Iwan Saputra; Fanisa Eka Pratiwi; M. Farhan Reza Ridho Kholik; Nabila Imanina Fahira; Ersi Sisdianto
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 1 No. 2 (2024): Mei
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v1i2.1205

Abstract

This type of research is qualitative descriptive research. The objectives of this research are (1) To determine and analyze financial performance based on vertical analysis of PT. Mandom Indonesia, Tbk, (2) To determine and analyze financial performance based on horizontal analysis of PT. Mandom Indonesia Tbk. The population in this study is the financial statements of PT. Mandom Indonesia Tbk for 20 years with a sample of 7 years. Results of vertical analysis of PT's balance sheet report. Mandom Indonesia, Tbk from 2015-2021 has been optimal. This can be seen from the total assets post which is greater than the total liabilities post. As for the vertical analysis of the profit and loss report, it shows that it is less than optimal because the amount of operating expenses has increased significantly and affects operating profits. It can be concluded that the financial performance of PT. Mandom Indonesia, Tbk optimal. And the results of the horizontal analysis of PT's balance sheet report. Mandom Indonesia, Tbk from 2015-021 experienced a negative trend in its total assets, because it decreased every year. In the total liabilities and equity of PT. Mandom Indonesia, Tbk also experienced a negative trend because it experienced a decline every year. Then the 2015-2021 profit and loss report showed a negative trend because the company's total revenue experienced a very significant decline. Likewise, operating profit experienced a negative trend due to the increase in expenses being greater than the increase in income, so that based on horizontal analysis the profit and loss report still tends to be less than optimal.