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All Journal Atma Jaya Accounting Reseach (AJAR) ECONOMIST: Jurnal Ekonomi dan Bisnis
M, Nurwani
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Economics, Econometrics & Finance Social Sciences Other

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Influence SIA, SPI, and Budget Targets the Quality Financial Reports PT. Mappadeceng Jaya Lestari Ar, Andi; M, Nurwani
AJAR Vol. 7 No. 01 (2024): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi - Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v7i01.484

Abstract

This study aims to analyze the partial and simultaneous influence between accounting information systems, internal control systems, and budget targets on the quality of financial reports PT. Mappadeceng Jaya Lestari Parepare City to determine and analyze which variables have the most influence or dominant on the quality of financial reports PT. Mappadeceng Jaya Lestari Parepare City, This study uses quantitative data and the data sources used are primary data and secondary data. The analysis method used is multiple regression analysis, t-test, f-test, correlation coefficient (r) and coefficient of determination (r2). The results showed that the accounting information system and budget goals partially had a positive and significant effect on the quality of financial statements PT. Mappadeceng Jaya Lestari Parepare City, while the internal control system partially did not have a positive and significant effect on the quality of financial statements PT. Mappadeceng Jaya Lestari Parepare City, but simultaneously or together had a positive and significant effect on the quality of financial statements PT. Mappadeceng Jaya Lestari Parepare City and the accounting information system variable is the most influential or dominant variable on the quality of financial statements PT. Mappadeceng Jaya Lestari Parepare City.
ANALISIS KINERJA KEUANGAN PT INDOFOOD SUKSES MAKMUR TBK DENGAN MENGGUNAKAN RASIO LIKUIDITAS DAN PROFITABILITAS PERIODE 2021-2024 M, Nurwani; Jumriani, Jumriani; Deliavisa, Deliavisa; Idris, Ismayanti
ECONOMIST: Jurnal Ekonomi dan Bisnis Vol. 3 No. 1 (2026): Januari 2026
Publisher : CV Sentra Nusa Connection

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63545/economist.v3i1.193

Abstract

Dengan menggunakan rasio likuiditas dan profitabilitas, penelitian ini bertujuan untuk mengetahui analisis kinerja keuangan PT. Indofood Sukses Makmur Tbk dengan menggunakan rasio likuiditas dan profitabilitas periode 2021-2024. Data yang digunakan berasal dari laporan keuangan tahunan perusahaan yang diumumkan di Bursa Efek Indonesia. Metode deskriptif kuantitatif digunakan untuk menghitung Rasio Lancar, Rasio Cepat, Pengembalian Aset (ROA), dan Pengembalian Ekuitas (ROE). Hasil penelitian menunjukkan bahwa rasio likuiditas perusahaan meningkat setiap tahunnya, yang menunjukkan kemampuan perusahaan untuk memenuhi kewajiban jangka pendek. Namun, rasio profitabilitas berfluktuasi, menurun pada tahun 2022 tetapi meningkat kembali pada tahun 2024, yang menunjukkan adanya campuran. Penelitian ini memberikan wawasan penting tentang bagaimana investor dan manajemen membuat keputusan keuangan strategis.
Co-Authors AR, Andi Damis, Sariana Deliavisa, Deliavisa fatimah Fatimah Fitri Ani, Fitri Harun, Hernianti Idris, Ismayanti Jumriani, Jumriani