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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Summa : Journal of Accounting and Tax
Santika, Sindi
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Economics, Econometrics & Finance

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PENGARUH RASIO SOLVABILITAS, PROFITABILITAS, DAN LIKUIDITAS TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN PERTAMBANGAN BATUBARA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2020 Digdowiseiso, Kumba; Santika, Sindi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (268.121 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 3.1168

Abstract

This study aims to determine the effect of the variables Debt to Equity Ratio (DER), Net Profit Margin (NPM), and Quick Ratio on Profit Growth in Coal Mining Companies listed on the Indonesia Stock Exchange for the period 2013-2020. The population of this study are coal mining companies that have been and are still listed on the Indonesia Stock Exchange for the 2013-2020 period. Sampling technique using saturated sampling technique and obtained a sample of 17 companies. This study uses secondary data in the form of financial statements that meet the criteria, data obtained from financial statements obtained from the Indonesia Stock Exchange which can be accessed through www.idx.co.id. The analytical technique used in this study is linear regression of panel data using the STATA 16 program. The results show that the DER variable has a positive and insignificant effect on profit growth. The NPM variable has a negative and significant effect on profit growth. The QR variable has a negative and insignificant effect on profit growth.
The Influence Of Institutional Ownership, Managerial Ownership, And Company Size On The Integrity Of Financial Reports Santika, Sindi; Kurniawan, Elan
Summa : Journal of Accounting and Tax Vol. 1 No. 1 (2023): October 2023
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v1i1.38

Abstract

This study aims to determine the effect of Financial Statement Integrity on Institutional Ownership, Managerial Ownership, and Company Size in Mining Sector Companies Listed on the IDX for the 2018-2021 Period. The population of this study includes all mining companies listed on the IDX for the 2018-2021 period. The sample was taken using the purposive sampling method. The independent variable in this study is Institutional Ownership which is measured by dividing the number of shares owned by the institution by the number of shares outstanding, Managerial ownership is measured by dividing the number of shares owned by Management by the number of shares outstanding, and Size The company is measured by multiplying Ln by the number of assets. The dependent variable in this study is the Integrity of Financial Statements as measured by the Accounting Conservatism method. The results of this study indicate that: (1) Institutional Ownership has a negative effect on the Integrity of Financial Statements. (2) Managerial ownership has no effect on the Integrity of Financial Statements. (3) Company size has a positive effect on the integrity of financial statements.
Co-Authors Kumba Digdowiseiso, Kumba Kurniawan, Elan