Jurnal Akuntansi dan Bisnis Krisnadwipayana
Vol 10, No 2 (2023): Jurnal Akuntansi dan Bisnis Krisnadwipayana

LAPORAN ARUS KAS, PRODUKTIVITAS KARYAWAN PADA KINERJA PERUSAHAAN : BUKTI DARI PERUSAHAAN FOOD AND BEVERAGE

Mishelei Loen (Universitas Krisnadwipayana)



Article Info

Publish Date
28 Aug 2023

Abstract

This study aims to examine the effect of Cash Flow Statements and Employee Productivity on the Performance of Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2019 – 2022. The data used in this research is quantitative data. The sampling technique used purposive sampling obtained a total number of samples. 76 data. The results of the study show that the Cash Flow Report as measured by Operating Cash Flow (AKO) has a positive and significant effect on company performance; Employee productivity as measured by Revenue Per Employee (RPE) has a positive and significant effect on company performance; Statement of Cash Flow as measured by Operating Cash Flow (AKO) and Employee Productivity as measured by Revenue Per Employee (RPE) has a positive and significant effect on company performance

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Journal Info

Abbrev

JABK

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi dan Bisnis diterbitkan sejak 1 Mei 2014 oleh Lembaga Pusat Penelitian dan Pengembangan Akuntansi (LP3A) bersama Lembaga Pusat Pengabdian Masyarakat (LP2M) Fakultas Ekonomi Universitas Krisnadwipayana Jakarta. Terbit tiga kali setahun pada bulan Januari, Mei, dan September. Jurnal ...