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All Journal EKONOMIKA: Manajemen, Akuntansi dan Perbankan Syari’ah OBOR: Oikonomia Borneo
Gandi Adnan
Universitas Widya Gama Mahakam Samarinda
Economics, Econometrics & Finance

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ANALISIS PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL DAN KOMISARIS INDEPENDEN TERHADAP NILAI PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA sri wahyuti; M. Astri Yulidar Abbas; Gandi Adnan; Elmayani Parembang
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 13 No. 2 (2024): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

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Abstract

Analysis of the Influence of Managerial Ownership, Institutional Ownership and Independent Commissioners on the Value of Companies in the Basic Industry and Chemical Sectors Listed on the Indonesia Stock Exchange. This research aims to determine the influence of managerial ownership, institutional ownership and independent commissioners on company value partially and simultaneously. The research method used for this study is comparative with a quantitative approach. The data obtained in this research comes from the financial reports of Basic Industry and Chemical Sector Companies Listed on the Indonesia Stock Exchange for the 2018-2022 period. The data collection technique for this research uses secondary data originating from publications on the Indonesian Stock Exchange and uses documentation and bibliography methods, while the data analysis technique in this research is an analysis technique including statistical analysis and hypothesis testing. The research results state that Managerial Ownership and Institutional Ownership and the Independent Board of Commissioners partially or simultaneously have a negative effect on Company Value
ANALISIS LAPORAN ARUS KAS SEBAGAI ALAT UNTUK MENILAI KINERJA KEUANGAN PT. LION METAL WORKS TBK PERIODE 2020-2023 Agus Riyanto; Ali Mushofa; Gandi Adnan
OBOR: Oikonomia Borneo Vol. 7 No. 1 (2025): April
Publisher : University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/obor.v7i1.3428

Abstract

This study aims to analyze the financial performance of PT. Lion Metal Works Tbk for the period 2020– 2023 using cash flow ratio analysis. The main issue addressed is the decline in the company’s cash flow, which has impacted its liquidity and financial stability. The research method used is descriptive qualitative, utilizing secondary data from cash flow statements, income statements, and statements of financial position. The analyzed ratios include: operating cash flow to current liabilities (AKO), cash coverage to interest (CKB), operating cash flow to capital expenditure (PM), operating cash flow to total debt (TH), and operating cash flow to net income (AKB). The results show that the AKO, CKB, PM, TH, and AKB ratios tend to fall below 1, indicating poor financial performance. The company experienced liquidity pressures and a reliance on external funding. However, in 2023, there was an increase in cash flow from financing activities, improving the company’s cash position. These findings demonstrate that the cash flow statement is an effective tool for comprehensively evaluating a company’s financial performance.
Co-Authors Agus Riyanto Ali Mushofa Elmayani Parembang M. Astri Yulidar Abbas sri wahyuti