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-, Endarwati
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Economics, Econometrics & Finance

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ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN SEBELUM DAN SESUDAH IPO Subaru, Muhammad Adib; -, Endarwati
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 7 No 1 (2025): AKRUAL: Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

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The purpose of this study is to evaluate the financial performance of PT Archi Indonesia Tbk before and after the Initial Public Offering (IPO). This research analyzes four financial ratios, namely Current Ratio (CR), Debt to Equity Ratio (DER), Net Profit Margin (NPM), and Total Asset Turnover (TATO). This study is important because there is a general assumption that an IPO can improve a company's financial performance, but empirical results do not always align with this belief. Therefore, it is necessary to conduct an in-depth examination to determine whether the IPO has a significant impact on the company’s financial performance. PT Archi Indonesia Tbk, which conducted its IPO in 2021, is used as the object of this research. The researcher employs a descriptive quantitative approach by comparing the average values of the financial ratios over three years before and three years after the IPO. The analysis techniques used are the Paired Sample t-Test and the Wilcoxon Signed Rank Test to determine the significance of changes in the ratios before and after the IPO. The conclusion of this study shows a decline in all financial ratios after the IPO; however, there is no statistically significant difference. This indicates that the IPO has not yet had a tangible impact on the short-term financial performance of PT Archi Indonesia Tbk.
PENGARUH KOMPETENSI SUMBERDAYA MANUSIA DAN PEMANFAAT TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN SISTEM PENGENDALIAN INTERNAL SEBAGAI VARIABEL INTERVENING -, Endarwati; Pahlevi, Reza Widhar; Putri, Ajeng Kharisma; Dwiarti, Rina
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 7 No 1 (2025): AKRUAL: Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

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This study investigates impact of Human Resource (HR) Competence and the utilization of Information Technology (IT) on the quality financial reports, with the Internal Control System (ICS) serving as a mediating variable. The case study was conducted on Baitul Maal wat Tamwil (BMT) institutions in the Yogyakarta region. Using a quantitative approach, data were collected through questionnaires distributed to BMT accounting and management staff from June to July 2025. The study population included all BMTs in Yogyakarta, and the sample was determined using a purposive sampling method based on predefined criteria. Data analysis was performed with the help of SPSS software, including descriptive, validity, and reliability tests, as well as path analysis to test the proposed hypotheses. The findings of this study indicate that HR competence and IT utilization have a positive and significant effect on the quality of financial reports. Furthermore, the ICS was proven to effectively mediate the relationship between HR competence, IT utilization, and the quality of financial reports.
Co-Authors Putri, Ajeng Kharisma Reza Widhar Pahlevi, Reza Widhar Rina Dwiarti Subaru, Muhammad Adib