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PENGARUH KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA Lisa Lavenia; Annisa Rahma Q; Audyta Prasetyani P; Muhammad Wachid Ridho; Astri Ayu Pramesti
Jurnal Media Akademik (JMA) Vol. 1 No. 1 (2023): JURNAL MEDIA AKADEMIK
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/JMA/v1i1.15

Abstract

Penelitian ini bertujuan untuk mengevaluasi kembali berbagai faktor yang mempengaruhi manajemen laba pada PT Organon Pharma Indonesia, Tbk. Ini termasuk kepemilikan institusional, kekuatan, ukuran perusahaan, dan profitabilitas. Penelitian ini menggunakan teknik sampling purposive non-probability, dan analisis regresi linier berganda sebagai alat uji. Hasilnya menunjukkan bahwa, meskipun ukuran perusahaan dan kepemilikan institusional PT Organon Pharma Indonesia, Tbk tidak mempengaruhi manajemen laba, leverage dan profitabilitas mempengaruhi manajemen laba.
Pembandingan Kinerja Menggunakan Rasio Keuangan Pada Perusahaan Sektor Energi Yang Terdaftar DI BEI Periode 2019 – 2023 Cholis Hidayati; Desinta Leba; Maria Dinda A; Allysia Safira P. P; Lisa Lavenia; Hanum Cheffi A
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 3 (2025): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakp.v1i3.175

Abstract

This research aims to analyze and compare the financial performance of energy sector companies listed on the Indonesia Stock Exchange for the period 2019 to 2023. The research sample consists of five companies: ABMM, ADRO, CNKO, MEDC, and INDY. The analysis used is financial ratios such as the current ratio, short-term ratio, average age of receivables, inventory turnover ratio, fixed asset turnover ratio, total asset turnover ratio, total debt to total assets, time interest rate, fixed cost coverage, and profit. margins. This will do. ROA, ROE, PER, dividend yield, dividends. These companies faced complex challenges and dynamics during the study period, including the COVID-19 pandemic and energy transition trends. This research provides insight into the financial health of energy sector companies in Indonesia. Overall, the majority of companies show a trend of improving performance in 2023, indicating good adaptation to market conditions and the effectiveness of operational strategies implemented.