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All Journal Jurnal Publikasi Ekonomi dan Akuntansi
Saras Supeno
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Pengaruh Profabilitas, Likuiditas, Leverage dan Kompleksitas terhadap Ketepatan Waktu Penyampaian Laporan Keuangan (Studi Kasus Perusahaan Properti yang Terdaftar Pada Bursa Efek Indonesia Tahun 2019-2023) Teguh Imawan; Saras Supeno; Laila Rossana; Sania Ferika; Najatu Rohmah
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 2 (2024): Mei: Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v4i2.5174

Abstract

This study aims to analyze the effect of profitability, liquidity, leverage, and complexity on the timeliness of financial reporting among property companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Timely reporting is a crucial indicator for delivering relevant and credible financial information to stakeholders. The study utilizes secondary data obtained from the IDX's official website and applies multiple linear regression analysis along with classical assumption tests. The results indicate that profitability, liquidity, leverage, and complexity each have a significant partial effect on financial reporting timeliness. Simultaneously, all four variables also have a significant combined influence. The adjusted R- square value of 71.4% indicates that these independent variables substantially explain variations in reporting timeliness. These findings highlight the importance of sound financial management and organizational efficiency in supporting compliance with timely financial reporting.
Analisis Laporan Keuangan dalam Menilai Kinerja Keuangan Industri Rokok yang Terdaftar di BEI (Studi Kasus PT Gudang Garam Tbk pada Periode 2019-2023) Rizki Setia Rini; Saras Supeno; Vela Hani Choerunnisa; Sania Ferika
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 2 (2024): Mei: Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v4i2.5175

Abstract

This research is motivated by the revenue of PT Gudang Garam Tbk, which experienced an increase from 2019 to 2022 but declined in 2023, accompanied by fluctuating operating expenses that tend to decrease. However, when examining net income before tax and net income after tax, there has been a decline for four consecutive years, followed by an increase in 2023. The purpose of this study is to analyze the financial performance of PT Gudang Garam Tbk for the period 2019-2023 based on the Current Ratio, Quick Ratio, Cash Ratio, Return on Assets, and Return on Equity. The results of the study indicate that the current ratio of the company’s financial ratios is unstable. The quick ratio shows that the company’s condition is not good, as it still struggles to meet its short-term obligations quickly. The cash ratio indicates that the company’s cash ratio is below the industry standard. Return on assets shows that financial performance has declined each year. Return on equity also indicates that financial performance is poor due to a decrease in the company’s net income caused by rising excise duties as a result of the COVID-19 pandemic, while consumer purchasing interest has declines due to the instability of the community’s economy.
Co-Authors Laila Rossana Najatu Rohmah Rizki Setia Rini Sania Ferika Teguh Imawan Vela Hani Choerunnisa