Balance: Media Informasi Akuntansi dan Keuangan

Pengaruh Kepemilikan Institusional Dan Kualitas Laba Terhadap Kinerja Perusahaan Dengan Manajemen Laba Sebagai Variabel Moderasi (Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022)

Fri, 31 Jan 2025 00:00:00 +0000

Penelitian ini bertujuan untuk menguji dan membuktikan pengaruh kepemilikan institusional dan kualitas laba terhadap kinerja perusahaan dengan manajemen laba sebagai variabel moderasi. Penelitian dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2022. Metode pengambilan sampel menggunakan purposive sampling. Jumlah sampel dalam penelitian ini sebanyak 20 perusahaan selama 3 tahun dengan total data sampel sebanyak 60. Hasil penelitian menunjukkan bahwa kepemilikan institusional tidak berpengaruh terhadap kinerja perusahaan dankualitas laba berpengaruh signifikan terhadap kinerja perusahaan. Manajemen laba sebagai variabel moderasi tidak mampu memoderasi hubungan antara kepemilikan institusional dan kualitas laba terhadap kinerja perusahaan. Disarankan agar dapat mengurangi konflik kepentingan antara manajer dan pemegang saham. Hal tersebut juga dapat mengurangi perilaku oportunistik manajer yang lebih besar, sehingga kinerja keuangan perusahaan menjadi lebih optimal. Selain itu, investor institusional dapat meningkatkan pengawasan manajemen dan mengurangi konflik kepentingan antara pemegang saham dan manajemen

Analisis Kinerja Keuangan Pada PT. Astra International Tbk

Hilfi Mela Iszakia; Ida Farida, Fitri Amaliyah — Mon, 03 Feb 2025 00:00:00 +0000

Kinerja keuangan perusahaan menggambarkan kondisi keuangan yang dinilai dengan menggunakan berbagai alat analisis keuangan. Melalui analisis ini, kita dapat memahami dan mengevaluasi kondisi keuangan perusahaan selama periode tertentu, yang membantu dalam pengambilan keputusan dan perencanaan bisnis. Tujuan penelitian ini yaitu untuk menganalisis kinerja keuangan selama adanya kasus manipulasi prosedur uji tabrak pada PT. Astra International Tbk dengan menggunakan data laporan keuangan tahun 2023. Metode yang digunakan adalah deskriptif kuantitatif dengan alat analisis rasio likuiditas, rasio solvabilitas, rasio profitabilitas, dan rasio aktivitas. Hasil penelitian ini menunjukkan rasio likuiditas yang terdiri dari Current Ratio dan Quick ratio dalam kondisi kurang baik. Untuk rasio solvabilitas dilihat dari Debt to Asset Ratio dalam kondisi kurang baik, sedangkan Debt to Equity Ratio dalam kondisi baik. Rasio profitabilitas yang teridiri dari Return On Investment dan Return On Equity dalam kondisi kurang baik. Rasio aktivitas yang terdiri dari Total Asset Turn Over dan Inventory Turn Over dalam kondisi kurang baik. Kesimpulan dari penelitian ini yaitu kinerja keuangan PT. Astra International Tbk cenderung kurang baik karena hasil perhitungan dari ke empat rasio berada di bawah standar rata-rata industri. Meskipun demikian, adanya manipulasi prosedur uji tabrak belum berdampak besar di tahun 2023, dan kemungkinan akan lebih berdampak pada tahun-tahun berikutnya.

Investigasi Faktor Penentu Return Saham Pada Perusahaan Sektor Keuangan

Fajar Rina Sejati, Dian Pertiwi, Ranny Masampe — Mon, 03 Feb 2025 00:00:00 +0000

This empirical test was conducted to examine the effect of liquidity, profitability, leverage and activity on stock returns in financial sector companies listed on the Indonesia Stock Exchange. The population of this study is all financial sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2016 to 2020, with a total of 81 companies. Using purposive sampling, a sample of 21 companies was obtained. This research uses a literature study method published on the website www.idx.co.id. The data analysis method used is multiple linear regression. The results showed that liquidity and profitability had no effect on stock returns. Meanwhile, leverage and activity have a negative effect on stock returns. Then, liquidity, profitability, leverage, and activity simultaneously affect stock returns.

Pengaruh Penerapan Perdagangan Melalui Media Elektronik (E-Commerce) Terhadap Peningkatan Pendapatan Pada Pelaku Usaha Ekonomi Kreatif Di Kota Lubuklinggau

Teresia Teresia, Asmirawati Asmirawati, Soemarno Hidayatullah — Tue, 04 Feb 2025 00:00:00 +0000

This research aims to determine the impact of trade through the media electronics on the revenue growth of micro, small and medium enterprises in Lubuk Lingau. The target of this research is MSMEs in Lubuk Linggau. This research using a quantitative approach measured by the linear regression method simple. Respondents in this research are stakeholders interests of MSMEs collaborating in Lubuk Linggau. Samples are determined with random sampling and the number of samples used was 100 SMEs stakeholders. The data used is primary data. Technique data collection using a questionnaire, t-test used for hypothesis testing. The research results show the adoption of commerce through media electronics has a positive effect on increasing business income micro, small and medium in the city of Lubuk Linggau. Introduction to commerce through media electronics in particular have an influence on the changes that occur in elements business and business activities carried out by Lubuk Linggau MSME actors. This can be seen from sales revenue, number of sales, and total income after carrying out sales transactions and marketing activities with using trading media via electronic media.

Corporate Governance dan Struktur Kepemilikan Terhadap Green Banking Disclosure (Studi Pada Perbankan di Indonesia Tahun 2021-2023)

Atika Ulfah, Dwi Hajriani Denta — Tue, 04 Feb 2025 00:00:00 +0000

The purpose of this study was to examine the impact of independent commissioners and foreign ownership on the green banking disclosures of Indonesian banks in 2021-2023. The population in this study is banking in Indonesia in 2021-2023 and the sample in this study is 35 banks. The sample in this study was obtained by using purposive sampling method. The method used to assess green banking practices is using content analysis that refers to green banking disclosure indicators. Causality relationship between independent board of commissioners and foreign ownership and disclosure of green banking was tested using multiple linear regression analysis method. This study found that there was a significant effect between the independent commissioners on green banking disclosure practices in Indonesian banks and did not find any influence foreign ownership on green banking disclosure practices.

Analisis Prosedur Audit Utang Pada PT ABC oleh Kantor Akuntan Publik Namira

Tue, 04 Feb 2025 00:00:00 +0000

This article aims to analyze the debt audit procedures at PT ABC by public accounting firm Namira where this study discusses the procedures and preparation of third party debt audit work papers at PT ABC by KAP Namira. A company will need the help of a third party, namely an auditor to determine the effectiveness of internal controls and the fairness of the financial statements to be examined. With the help of auditors, evidence on the preparation of the company's financial statements can be examined and evaluated in order to improve the ability to manage funding sources for the sustainability of the company's activities and increase the confidence of users of the financial statements produced by the company. In this case the auditor must examine all the components of the company's financial statements, one of which is on the balance sheet there is an account that must be checked by the auditor, namely debt. The debt arises because the company cooperates with third parties to carry out production activities and borrow funds for the sustainability of the company. Debt itself is a liability component that greatly affects every transaction that occurs, because trade payables are company obligations that must be paid and there are nominal misstatements that are very material for the sustainability of a company. To prevent this from the debt balance, it is necessary to conduct an audit as well as an examination. Based on the final project that the author has compiled, it comes from the internship activities that have been carried out and knows the debt audit procedures implemented by KAP NAMIRA including evaluating internal control evaluations, making top schedules and supporting schedules to sending debt confirmations and also doing vouching.

Pengaruh Kinerja Keuangan Terhadap Harga Saham Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023

Irni Yusnita, Winona Kumara Dewi, Maharani Putri — Tue, 04 Feb 2025 00:00:00 +0000

Banks are a very important intermediary institution to support all economic activities in society. In general, investors are interested in seeing how financial performance can find predictions of future stock prices. Therefore, the relationship between financial performance and stock prices is considered very important, especially in the banking industry. This study investigates the impact of financial performance indicators Return on Assets (ROA), Return on Equity (ROE), Earnings Per Share (EPS), and Price Earning Ratio (PER) on the stock price of banking companies listed on the Indonesia Stock Exchange in 2019- 2023. Using secondary data from published financial statements, this study employs multiple linear regression analysis to assess the relationship between the independent variables and the dependent variable, the stock price. The findings show that ROA, ROE, EPS and PER have effect on stock price, The overall model shows that these financial indicators collectively explain 62.9% of the variance in stock prices. The results of this study underscore the importance of ROA and ROE as key determinants of stock valuation in the banking sector, providing valuable insights for investors and stakeholders in making appropriate investments.