Endi Rustendi
Universitas Islam 45 Bekasi

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ANALISIS PENGARUH KUALITAS LAPORAN KEUANGAN TERHADAP KEPUTUSAN INVESTASI Rika Lidyah; Vitayanti Fattah; Endi Rustendi; Herawati Herawati; Abdul Rosid
JURNAL LENTERA BISNIS Vol. 14 No. 2 (2025): JURNAL LENTERA BISNIS, MEI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i2.1581

Abstract

This study aims to analyze and determine the effect of financial report quality on investment decisions. The population in this study are companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. Sampling in this study used the purposive sampling method. The number of samples in this study was 93 companies. The research method used is secondary research. The data analysis technique in this study uses simple linear analysis with a model feasibility test (F test) and a partial regression test (T test). The data processing process was carried out using the Statistical Package for Social Science (SPSS) program. The findings in this study are that the quality of financial reports has a significant effect on investment decisions. With a t-value of 3.637 and a significant value of 0.000. The quality of financial reports also makes a significant contribution to investment decisions, amounting to 12.8% of the variance.
Pengaruh Perputaran Kas, dan Perputaran Piutang terhadap Profitabilitas pada Perusahaan manufaktur Nur Zarliani Uli; Endi Rustendi; Dany Luqyana Idris; Eva Yuniarti Utami; Wiwit Agustina
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 2 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i2.7360

Abstract

This study aims to determine the effect of cash turnover and expense turnover on profitability in manufacturing companies. Secondary data used in this study are financial reports of manufacturing companies listed on the IDX for the period 2020-2023. The independent variables in this study are cash turnover and billing turnover, while the dependent variable is profitability. The analysis method used in this study is panel data regression analysis, determination coefficient test (R2), F test and t test. The results of this study are cash turnover and billing turnover simultaneously have a significant effect on profitability. However, in a partial analysis, it shows that cash turnover partially has a significant effect on profitability. While financial turnover partially does not have a significant effect on profitability.