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INDONESIA
PRIVE: Jurnal Riset Akuntansi dan Keuangan
Published by Universitas Islam Majapahit
ISSN : 26157314     EISSN : 26157306     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 162 Documents
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Analisis Laporan Keuangan Menggunakan Metode Horizontal, Vertikal, Ratio untuk Menilai Kinerja Keuangan pada PT. Tower Bersama Infrastructure Tbk Yulianti, Putri; Fauziah Dasuki, Poppy; Dian Agustin, Rahma; Amelia, Riska; Kusuma Dewi Al-Ayyubi, Rizna; Novi Fadhila, Alfitri; Sulistiyo, Hari
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 8 No. 2 (2025): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v8i2.4306

Abstract

This study aims to assess the financial performance of PT Tower Bersama Infrastructure Tbk (TBIG) from 2022 to 2023 using quantitative research methods through financial statement analysis. TBIG is one of the leading telecommunications infrastructure companies in Indonesia that has experienced significant business changes during that period. Based on financial statement data, although the company's revenue increased slightly in 2023, net profit actually decreased by around 20% compared to the previous year. This decrease was caused by an increase in the cost of revenue, high interest costs, and slowing growth in the telecommunications sector due to operator mergers. This research method utilizes secondary data obtained from the Indonesia Stock Exchange (IDX) in the form of TBIG's financial statements for the 2022 and 2023 periods. The analysis was conducted by comparing financial ratios covering liquidity, solvency, profitability, and operational efficiency using horizontal, vertical, and ratio approaches. The results show that the company's liquidity remains stable, but its solvency decreases due to an increase in short-term liabilities. Profitability also decreased, as evidenced by a decrease in net profit margin, gross profit margin, and net operating margin. Overall, TBIG's financial performance remains quite strong and maintains operational performance, but it faces challenges in managing its debt structure and maintaining long-term profitability. This research is expected to provide insight to management, investors, and other stakeholders in making strategic decisions related to the company's financial condition.
Pengaruh Utang Jangka Pendek terhadap Laba Bersih PT. XL Axiata Tbk Tahun 2019-2021 Khoifulloh, Muhammad; Gastri Widjamiko, Andrik; Aini Anisa, Nur
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 8 No. 2 (2025): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v8i2.4357

Abstract

The establishment of a company basically has a purpose. One of these goals is to continue to progress and develop. To see the development of a company can be seen in terms of the profits achieved by the company, namely profit, where profit is important in a company. Researchers are interested in examining the profit and short-term debt of PT XL Axiata Tbk because in the 2019-2021 interval, the company collaborated with the government in providing free quotas for students, which resulted in sales profits unlike the previous year, where internet quota sales were unstable due to quota subsidies from the government. This study aims to determine the magnitude of the effect of short-term debt on net income at PT XL Axiata Tbk. The method used is a quantitative method. The analysis sample in this study is the quarterly financial reports of PT XL Axiata Tbk listed on the IDX from 2019-2021. To determine its influence, statistical tests were used, namely simple linear regression analysis, correlation analysis, and hypothesis testing (t-test) as well as determination analysis (R2). The results of this study can be seen the effect of short-term debt as an independent variable partially on profit as a dependent variable, which shows that the significance value of the short-term debt variable is 0.067, which is greater than 0.05. This indicates that short-term debt has no effect on net profit. It can also be seen that the determination coefficient value (R2) is 0.296 or 29.6%. This shows the effect of short-term debt on net profit is 29.6% while the remaining 70.4% is influenced by other variables not included in this model.

Page 17 of 17 | Total Record : 162

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