Mochammad Irfan Saputra
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Pengaruh Likuiditas, Solvabilitas dan Profitabilitas Terhadap Kinerja Keuangan Pada Perusahaan Sub Sektor Otomotif dan Komponen Yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2020-2022 Mochammad Irfan Saputra; Fauzan Akbar Albastiah
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 9 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i9.2495

Abstract

Financial performance of a company refers to the financial results achieved from various actions taken during a specific period. These activities are recorded and summarized into data that can be used to explain the company's condition and position to relevant parties. To benefit from this process, a company requires solid and profitable financial performance. This research aims to analyze the influence of liquidity, solvency, and profitability on the financial performance of companies in the automotive and component subsector listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. The analysis method used is multiple linear regression analysis with a sample of nine companies selected using purposive sampling method. The data used is secondary data obtained from financial reports of companies published on the Indonesia Stock Exchange (IDX). The data were processed using Statistical Product Service Solution (SPSS) 29. The results of this study indicate that liquidity has a nonsignificant positive effect on Financial Performance. Leverage does not affect Financial Performance. Profitability has a significant positive effect on Financial Performance. Liquidity, Leverage and Profitability have a significant effect on Financial Performance
Analisis Pelanggaran Etika Profesi Akuntansi (Studi Kasus PT Bank Lippo Tbk) Mochammad Irfan Saputra; Puput Widiyasari; Nova Fitrianti; Saridawati Saridawati
JOURNAL SAINS STUDENT RESEARCH Vol. 2 No. 3 (2024): Juni : Jurnal Sains Student Research
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jssr.v2i3.1406

Abstract

This research aims to analyze violations of accounting professional ethics that occur within PT Bank Lippo Tbk. Professional ethics in accounting is a crucial aspect in ensuring the reliability and integrity of a company's financial reports. The research findings indicate that there are several violations of accounting professional ethics that occur within PT Bank Lippo Tbk, including questionable accounting practices, manipulation of financial reports, and conflicts of interest between management and stakeholders. These violations have led to losses for shareholders, decreased public trust in the company, and threatened market stability. A thorough analysis of this case provides a better understanding of the importance of applying accounting professional ethics in daily corporate practices. The practical implications of this research include the need for strengthened internal and external oversight, increased awareness of ethics among accounting practitioners, and the implementation of stricter accounting standards to prevent future violations.