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All Journal Jurnal Akuntansi dan Bisnis Krisnadwipayana
Stevany Febreany
Departemen Akuntansi, Universitas Krisnadwipayana, Indonesia
Economics, Econometrics & Finance

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LEVERAGE, PROFITABILITY DAN KINERJA KEUANGAN: BUKTI DARI PERUSAHAAN KONSTRUKSI Stevany Febreany
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10 No 2 (2023): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i2.251

Abstract

Global economic conditions are experiencing a slowdown and the Covid-19 pandemic will have an impact on the construction sector in terms of project continuity and raw materials including a shift or relocation of the budget to focus on handling Covid-19. The purpose of this study to determine the effect of leverage and profitability partially and simultaneously on the company's financial performance. The research method is using secondary data, quantitative analysis. The finding are leverage and profitability have a partial effect on the company's financial performance, the results in the study of leverage have a negative effect and profitability have not significant effect. Leverage and profitability have a simultaneous effect on the company's financial performance.
PENGARUH PERPUTARAN MODAL KERJA, STRUKTUR MODAL, DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS PERUSAHAAN FOOD AND BEVERAGE Stevany Febreany
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8 No 2 (2021): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v8i2.370

Abstract

Food and beverage companies are included in companies that are in great demand and needed by the community, which allows it to provide benefits for the company either at this time or in the following years. The high level of consumption and purchasing power of the people is very supportive of the growth of an industry, so that it can significantly increase an investment in an industry and can create stability in the performance of food and beverage companies. This study attempts to analyze the to determine the effect partial rotation and simultaneous working capital, capital structure, firm size on profitability. This research was conducted at the food and beverage sector companies listed on the Indonesian Stock Exchange (BEI) in the period 2014- 2018. The results showed that of testing the simultaneous rotation of working capital, capital structure, and the size of the company have a significant effect on profitability in food and beverage company in 2014-2018.
ANALISIS RASIO LIKUIDITAS, RASIO PROFITABILITAS DAN SALES GROWTH PRA DAN PASCA BERLAKUNYA UNDANG-UNDANG BADAN PENYELENGGARA JAMINAN SOSIAL Stevany Febreany
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8 No 3 (2021): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v8i3.384

Abstract

The National Health Insurance Program is a mandatory social health insurance. The problem is experienced by pharmaceutical companies where product prices in the era of National Health Insurance have been determined by the government making the price below the company's production costs plus the deficit experienced by the Social Security Administering Agency (BPJS) resulting in companies having to operate on a low profit and low margin. The purpose of this study is to identify financial conditions in the pre and post era of the National Health Insurance. The research method used is descriptive quantitative research method with financial ratio comparison analysis tools, namely liquidity ratios calculated through the cash ratio, profitability ratios calculated through net profit margins and sales growth in the financial statements of PT Hexpharm Jaya Laboratories from 20092013 and 2014- 2018. The results showed that the liquidity ratio calculated by cash ratio and profitability ratio calculated by net profit margin was lower after post-National Health Insurance compared to the era before National Health Insurance. Sales growth experienced growth after the National Health Insurance.
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