Jurnal Riset Akuntansi Politala
Vol 6 No 1 (2023): Jurnal Riset Akuntansi Politala

PENGARUH ARUS KAS OPERASIONAL DAN TOTAL ASET TERHADAP ROE DI CV GLOBAL PERMATA SINERGI PERIODE 2019-2021

Winda Fauziah (Universitas Widyatama)
Aida Wijaya (Universitas Widyatama)



Article Info

Publish Date
18 Jun 2023

Abstract

In March 2020, the Covid-19 pandemic that hit Indonesia resulted in many business activities dropping, including the company CV Global Permata Sinergi. Based on the financial statements, especially operational cash flow, there was a drastic decline, which was down almost 75% from the previous year. However, in 2021, cash flow will increase again, even though the pandemic condition has not ended. Apart from operational cash flow, this study also examines total assets to see whether the size of assets affects the company's income, which is proxied by ROE. This study is conducted based on financial reports taken from 2019 to 2021 at CV Global Permata Sinergi, in which a sample of 36 data was selected. The results of this study indicate that operational cash flow and total assets have a significant positive effect on the return on equity at CV Global Permata Sinergi.

Copyrights © 2023






Journal Info

Abbrev

JRA

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Akuntansi merupakan media yang diterbitkan oleh Program Studi Akuntansi Politeknik Negeri Tanah Laut dan mempublikasikan hasil-hasil penelitian dalam bidang akuntansi yang meliputi riset akuntansi, studi ekonomi, manajemen, bisnis, dan keuangan. Jurnal Riset Akuntansi terbit secara ...