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All Journal Jurnal Mutiara Ilmu Akuntansi Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce
Elmiano A. E. Erong
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Perbandingan Rasio PT Astra International, PT Gajah Tunggal, PT Indospiring, Dan PT Astra Otoparts Tahun 2020-2022 Elmiano A. E. Erong; Rafi Adyatma; Ahmad Qois; Krisogonus A. Seleman; Cholis Hidayati
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 2 (2024): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i2.2590

Abstract

The aim of this research is to analyze the comparative ratio of PT Astra International, PT Gajah Tunggal, PT Indospiring, and PT Astra Otoparts for 2020-2022. The type of research carried out was qualitative with secondary data sources from the IDX. The population in this study were automotive companies listed on the IDX and four of them were selected as samples. The results of this research show that Astra Otoparts and Indospring have the best liquidity ratio values, then for the activity ratio the company that has the best value is Astra Otoparts. Meanwhile, in terms of profitability ratios, the companies that have good scores are Indospring and Astra Otoparts, then in terms of profitability ratios and market ratios the company that has the best ratios is Astra Otoparts.
Perbandingan Rasio PT Astra International, PT Gajah Tunggal, PT Indospiring, Dan PT Astra Otoparts Tahun 2020-2022 Elmiano A. E. Erong; Rafi Adyatma; Ahmad Qois; Krisogonus A. Seleman; Cholis Hidayati
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 2 (2024): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i2.2590

Abstract

The aim of this research is to analyze the comparative ratio of PT Astra International, PT Gajah Tunggal, PT Indospiring, and PT Astra Otoparts for 2020-2022. The type of research carried out was qualitative with secondary data sources from the IDX. The population in this study were automotive companies listed on the IDX and four of them were selected as samples. The results of this research show that Astra Otoparts and Indospring have the best liquidity ratio values, then for the activity ratio the company that has the best value is Astra Otoparts. Meanwhile, in terms of profitability ratios, the companies that have good scores are Indospring and Astra Otoparts, then in terms of profitability ratios and market ratios the company that has the best ratios is Astra Otoparts.
Peran Redflag Auditor dalam Proses Identifikasi Fraud di Perusahaan Elmiano A. E. Erong; Marcella T. Abur; Ahmad Q. Izzudin; Rosaria Rudeng; Krisogonus A. Seleman
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 2 No. 3 (2023): September : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v2i3.1281

Abstract

Tujuan dari penelitian ini adalah mengetahui dan memperoleh bukti peran dari red flag audit dalam mendeteksi kecurangan laporan keuangan pada perusahaan. Penelitian ini dilakukan menggunakan pendekatan Kualitatif dengan metode Analisa deskriptif. Hasil penelitian menunjukan bahwa fraud yang sering kali ditemukan pada perusahaan yaitu penggelapan aset perusahaan, memalsukan laporan keuangan. Biasanya pemalsuan laporan keuangan dilakukan untuk mendapatkan bonus. Hasil penelitian juga menunjukan bahwa adanya peran red flag yang dilakukan auditor dapat membantu perusahaan untuk mendeteksi fraud.
Co-Authors Ahmad Q. Izzudin Ahmad Qois Cholis Hidayati Cholis Hidayati, Cholis Krisogonus A. Seleman Marcella T. Abur Rafi Adyatma Rosaria Rudeng