Article Per Year (5 Year)
p-Index From 2021 - 2026
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All Journal International Journal of Economics, Management and Accounting International Journal of Management, Economic and Accounting
Iin Sri Ayu Sihotang
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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FINANCIAL RATIO ANALYSIS TO ASSESS FINANCIAL PERFORMANCE AT PT PEGADAIAN (PERSERO) USING PROFITABILITY, LIQUIDITY AND SOLVENCY RATIOS FOR THE 2020-2024 PERIOD Jason Nicholas Bonar Parulian Tampubolon; Jessica Dwi Yolanda Pandiangan; Iin Sri Ayu Sihotang; Diva Maulidia; Sabrina Salsabilah; R.Ayu. Fatimah; Firdha Dwi Yudha Lubis; Anggi Pratama Nasution
International Journal of Management, Economic and Accounting Vol. 3 No. 6 (2025): December 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

This study aims to analyze the financial performance of PT Pegadaian (Persero) during the 2020–2024 period using financial ratio analysis. The financial ratios employed in this research include profitability ratios, liquidity ratios, and solvency ratios. This analysis is conducted to assess the company’s ability to generate profits and to fulfill both short-term and long-term financial obligations.The research method used is descriptive quantitative analysis. The data utilized are secondary data obtained from published financial statements, and the data collection technique is documentation. The data are then analyzed using descriptive analysis through financial ratio calculations. The results indicate that, in general, the financial performance of PT Pegadaian (Persero) experienced fairly positive development during the study period. Profitability ratios, particularly Return on Assets (ROA), show an increasing trend, indicating that the company’s ability to manage assets to generate profits has become more effective. However, several liquidity and solvency ratios still indicate conditions that require management attention to ensure a balanced relationship between assets, liabilities, and equity. Therefore, PT Pegadaian (Persero) needs to continuously improve financial management efficiency to achieve more optimal and sustainable performance in the future.
The Effect of Audit Tenure on Audit Quality in Companies Listed on the Indonesia Stock Exchange Dito Aditia Darma Nst; Najwa Rahmadini; Jessica Dwi Yolanda Pandiangan; Annisa Ramadhani; Iin Sri Ayu Sihotang
International Journal of Economics, Management and Accounting Vol. 3 No. 1 (2026): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v3i1.1118

Abstract

This study aims to analyze the effect of audit tenure on audit quality at PT Wijaya Karya (Persero) Tbk, which is listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. This research employs a quantitative approach with a causal associative research method. The data used are secondary data obtained from the company’s annual reports and financial statements. Data collection was conducted through documentation, while sample selection used purposive sampling. The data analysis method applied was simple linear regression to examine the effect of audit tenure on audit quality. The results indicate that audit tenure has a significant effect on audit quality, suggesting that the length of the relationship between the auditor and the client has implications for the quality of audit outcomes. These findings are expected to contribute to the development of accounting literature and serve as a consideration for regulators and companies in determining auditor engagement policies to maintain audit quality.
Co-Authors Anggi Pratama Nasution Annisa Ramadhani Dito Aditia Darma Nasution Diva Maulidia Firdha Dwi Yudha Lubis Jason Nicholas Bonar Parulian Tampubolon Jessica Dwi Yolanda Pandiangan Najwa Rahmadini R.Ayu. Fatimah Sabrina Salsabilah