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All Journal JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Ekonomi dan Manajemen (JEKMA)
Fathimah, Siti Nurul
Unknown Affiliation
Economics, Econometrics & Finance

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Analisis Perbandingan Rasio Keuangan Dan EVA Sebagai Pengukur Kinerja Keuangan PT Kalbe Farma Tbk. Fathimah, Siti Nurul; Awa, Anastasia; Afni, Nur; Holiawati, Holiawati
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 6 No. 3 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

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Abstract

The imbalance between the value of exports and the value of imports after COVID-19 creates problems for the financial performance faced by the pharmaceutical industry in Indonesia. The purpose of this analysis is to compare the company's performance using financial ratios and EVA, to determine the effectiveness of the company in managing its finances and assessing the performance of the company's management. This research is a comparative research with a quantitative approach. The data used is secondary data in the form of financial statements of PT Kalbe Farma Tbk for 2018-2022. Data analysis starts from the calculation of current ratio, ROE, DER, EVA, and financial performance. The research results obtained show positive results during the 2018-2022 period. This shows that the company's management has successfully managed its operational financing.  
PENGARUH UKURAN PERUSAHAAN DAN KOMITE AUDIT TERHADAP FINANCIAL DISTRESS Febriyanto, Muhammad Ikhsan; Fathimah, Siti Nurul; Kurniawati , Desi
Jurnal Ekonomi dan Manajemen Vol. 5 No. 1 (2026): Februari: Jurnal Ekonomi dan Manajemen
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jekma.v5i1.2496

Abstract

This study aims to examine the effect of firm size and audit committee on financial distress in banking sector companies. Financial distress is proxied by financial ratios, firm size is measured using the natural logarithm of total assets, and the audit committee is measured by the number of audit committee members. The study employs secondary data obtained from annual financial statements of banking companies listed on the Indonesia Stock Exchange, with a total of 105 observations. Panel data regression analysis is conducted using EViews software, and the best estimation model is selected through the Chow test and Hausman test. The results indicate that firm size has a significant negative effect on financial distress, suggesting that larger firms tend to have lower financial distress risk. Meanwhile, the audit committee has a significant positive effect on financial distress, highlighting the important role of audit committees in strengthening corporate oversight and financial transparency. Simultaneously, firm size and audit committee significantly affect financial distress. These findings imply that strengthening corporate governance mechanisms and optimizing asset management are crucial in mitigating financial distress risk in the banking sector.
Co-Authors Awa, Anastasia Desi Kurniawati Holiawati, Holiawati Muhammad Ikhsan Febriyanto Nur Afni