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Impact of The Covid-19 Pandemic on Profitability of Companies Incorporated in IDX30 (Studies Before and During the Pandemic Took Place) Ekawati Darma, Putri; N Bailusy, Muhsin; Buamonabot, Irfandi
International Journal of Applied Business and International Management Vol 7, No 2 (2022): August 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v7i2.1663

Abstract

This study retested the hypothesis of previous research by Evany et al., (2022) so that this type of research is confirmatory. The hypothesis proposed is whether there is a significant difference in profitability ratios in companies incorporated in IDX30 before and during the pandemic. Quantitative data analysis uses secondary data in the form of financial statements during the two-year research period. Data can be obtained from the Indonesia Stock Exchange or www.idx.co.id. Based on these data, there are as many as 30 companies, but those that meet the sample criteria are only 18 companies and obtained as many as 108 data for three research variables. With the help of SPSS 25 software using wilcoxon sign rank non-parametric tests, the results showed that there was a significant difference in the period before the pandemic and at the time of the pandemic occurred only in the ROA ratio, while in the ROE and NPM ratios the results were no significant differences.
PENGARUH PENGALAMAN KEUANGAN, KECERDASAN SPIRITUAL DAN TEMAN SEBAYA TERHADAP PERSONAL FINANCE MANAGEMENT Zulkifli, Zulkifli; Lestari, Agil Maya; N Bailusy, Muhsin; Amiro, Suratno
Cakrawala Management Business Journal Vol 7 No 1 (2024): Cakrawala Management Business Journal
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Papua.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30862/cm-bj.v7i1.273

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengalaman keuangan, kecerdasan spiritual dan teman sebaya terhadap personal finance management. Penelitian ini merupakan penelitian kuantitatif. Populasi dalam penelitian ini yaitu mahasiswa Program Studi Manajemen angkatan 2019 Fakultas Ekonomi Dan Bisnis Universitas Khairun. Jumlah sampel penelian adalah sebanyak 56 responden. Teknik analisis data yang digunakan dalam penelitian ini adalah menggunakan analisis regresi linier berganda dengan menggunakan program SPSS sebagai alat uji statistik. Hasil penelitian ini menunjukkan bahwa: (1) pengalaman keuangan secara parsial (individu) berpengaruh positif dan signifikan terhadap personal finance management; (2) kecerdasan spiritual secara parsial (individu) berpengaruh positif dan signifikan terhadap personal finance management; (3) teman sebaya secara parsial (individu) berpengaruh positif dan signifikan terhadap personal finance management (4) pengalaman keuangan, kecerdasan spiritual dan teman sebaya, secara simultan (bersama-sama) berpengaruh positif dan signifikan terhadap personal finance management. This study aims to determine the effect of financial experience, spiritual intelligence and peers on personal finance management. This research is a quantitative research. The population in this study are students of the 2019 Management Study Program, Faculty of Economics and Business, Khairun University. The number of research samples is 56 respondents. The data analysis technique used in this study was multiple linear regression analysis using the SPSS program as a statistical test tool. The results of this study indicate that: (1) financial experience partially (individuals) has a positive and significant effect on personal finance management; (2) spiritual intelligence partially (individuals) has a positive and significant effect on personal finance management; (3) peers (individuals) partially have a positive and significant effect on personal finance management (4) financial experience, spiritual intelligence and peers, simultaneously (together) have a positive and significant effect on personal finance management.
Anteseden Ketepatan Waktu Menyampaikan Laporan Keuangan Pada Perusahaan Manufaktur Pratiwi Abbas, Arini; Hadady, Hartaty; N Bailusy, Muhsin; Buamonabot, Irfandi
Jurnal Manajemen STIE Muhammadiyah Palopo Vol 9, No 2 (2023)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurman.v9i2.1067

Abstract

AbstractThe antecedents of timeliness in delivering financial reports are certain factors or conditions that contribute to a company's ability to consistently and promptly prepare and deliver financial reports. In other words, these factors or elements have an impact on a company's compliance with the deadlines for submitting financial reports. This research aims to examine the influence of company size, solvency, and liquidity on the timeliness of financial report submission. The population in this study consists of manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the period from 2014 to 2020. The sample in this study includes 700 data observations. Logistic regression is used for hypothesis testing in this research. The results indicate that company size has a positive effect on the timeliness of reporting financial statements, while solvency and liquidity do not affect the timeliness of reporting financial statements.Keywords: Company Size, Solvency, Liquidity, Timeliness of Financial Report Submission.AbstrakAnteseden ketepatan waktu dalam menyampaikan laporan keuangan merupakan faktor-faktor atau kondisi-kondisi tertentu yang berkontribusi pada kemampuan sebuah perusahaan untuk secara konsisten dan tepat waktu menyusun dan menyampaikan laporan keuangan. Dengan kata lain, estasinya atau elemen-elemen tersebut memiliki dampak pada kepatuhan perusahaan terhadap tenggat waktu penyampaian laporan keuangan. Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan, solvabilitas dan likuiditas terhadap ketepatan waktu penyampaian laporan keuangan. Populasi dalam penelitian ini adalah tipe perusahaan manufaktur yang terdaftar di BEI periode 2014 sampai dengan 2020. Sampel dalam penelitian sampel sebanyak 700 data observasi. Regresi logistik digunakan untuk pengujian hipotesis dalam penelitian ini. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh positif terhadap ketepatan waktu melaporkan laporan keuangan, sedangkan solvabilitas dan likuiditas tidak berpengaruh terhadap ketepatan waktu melaporkan laporan keuangan.Kata kunci: Ukuran Perusahaan, Solvabilitas, Likuiditas, Ketepatan Waktu Penyampaian Laporan Keuangan.