Financial Reports Of Companies Research Articles

Pengaruh Financial Distress, Free Cash Flow, dan Earning Power terhadap Manajemen Laba

This research aims to analyze the influence of financial distress, free cash flow, and earning power on earnings management. The sample for this research is mining companies listed on the Indonesia Stock Exchange (BEI), totaling 17 companies during the 2018-2022 period. Data was taken from the company's financial reports using a purposive sampling method. The type of hypothesis testing used is the T test (partial) with multiple linear regression analysis. The research results show that financial distress has a positive effect on earnings management, free cash flow has a negative effect on earnings management, while earning power has no effect on earnings management.

ANALISIS PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN ASURANSI KONVENSIONAL DAN ASURANSI SYARIAH YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2022

This study aimed to compare the financial performance of Takaful and Conventional listed on the stock exchanges in Indonesia. Year study period 2020-2022 using Common Size and Trends Index Numbers. The method applied in this study was quantitavie method. The samples of this study were 6 insurance companies in 2020-2022 and selected using purposive sampling technique. The types of data used on this study was secondary data. The method of data collection was company financial report and the technique of descriptive analysis. hypothesis testing using the "Independent Sample t-Test" to see the difference in financial performance Takaful and conventional insurance as a whole. The test results showed that there was no significant difference between the financial performance of Takaful and conventional insurance. However, if viewed from the mean (average) of various methods used during the 2020-2022 overall Takaful and conventional insurance alike.

Fundamental Analysis of Stock Price Changes in Pharmaceutical Subsector Companies Listed on the Indonesia Stock Exchange for the Period 2016 – 2020

The aim of this research is to analyse the impact of Return On Assets (ROA), Return On Equity (ROE), and Earnings Per Share (EPS) on the stock prices of pharmaceutical companies listed on the Indonesia Stock Exchange. This study employs a quantitative approach. The data used are secondary data in the form of company financial reports obtained from the Indonesia Stock Exchange (IDX). The sample selection in this study used purposive sampling, which involves selecting samples based on specific criteria. The data analysis method applied is multiple linear regression analysis. The results of this study indicate that the independent variable ROE positively correlates with stock price prediction, as evidenced by a calculated t-value of 5.721, which is greater than the critical t-value of 2.02619. EPS also positively correlates with stock price prediction, with a calculated t-value of 2.004, which is slightly less than the critical t-value of 2.02619. However, the ROA variable negatively correlates with stock price prediction, with a calculated t-value of -4.273, which is less than the critical t-value of 2.02619. Return On Assets (ROA), Return On Equity (ROE), and Earnings Per Share (EPS) collectively have a significant impact on stock prices. From the regression coefficient test, it is concluded that 56% of the stock price can be explained by the independent variables. This study illustrates that the pharmaceutical subsector companies listed on the Indonesia Stock Exchange rely more on a strong capital structure to improve financial performance, with a focus on increasing stock prices.

The Influence of Inflation, Interest Rates, and Financial Performance on LQ45 Index Share Prices in 2019-2023

This research aims to understand and analyze the effect of inflation on stock prices, the effect of interest rates on stock prices, and the effect of financial performance on stock prices. This study uses a quantitative method. The population in this study consists of companies listed on the Indonesia Stock Exchange and included in the LQ45 index for the years 2019-2023. The sample selection technique used is purposive sampling. Based on predetermined criteria, 21 companies were selected as samples in this study. The data used are secondary data, including inflation data, interest rates, company financial reports, and stock prices. The data collection techniques include non-participatory observation with documentation study and literature review. The data analysis techniques used are descriptive tests, classical assumption tests, panel data regression analyses, and hypothesis testing, with the analytical tool used being EVIEWS 12. The results of the study show that simultaneously, the variables of Inflation, Interest Rates, and Financial Performance have a significant effect on stock prices. Partially, the inflation variable does not affect stock prices, while the interest rate variable has a significant negative effect on stock prices, and financial performance has a significant positive effect on stock prices.

The Effect of Financial Performance on the Profitability of General Insurance Companies Listed on the Indonesia Stock Exchange (IDX) for the Period 2016-2022

This research aims to examine the influence of financial performance on the profitability of general insurance listed on The Indonesia Stock Exchange (IDX) for the Period 2016-2022. The approach used in this research is a quantitative approach. The sample used in this research is insurance companies listed on The Indonesia Stock Exchange (IDX) namely a total of 14 general insurance companies in 2022, totaling 14 companies. Research data is secondary data obtained from company financial reports. Research data was analyzed using Panel Regression analysis techniques with the help of the Eviews program. The results of this research show that liquidity and premium growth has no significant effect on ROA, self-retention and RBC has a positive effect on ROA.

Determinan Struktur Modal Perusahaan yang Terdaftar di JII70

Capital structure policy is a core financing decision for a company that affects company value. Companies need to be careful in determining where the source of financing comes from, whether from debt or equity sourced from their own funds or from the issuance of shares. Wrong capital structure policies can lead a company into financial distress and bankruptcy. Over the last five years, more and more companies have obtained financing through the issuance of shares on the sharia stock market. The number of investors investing their funds in this market has also increased. Based on this, the aim of this research is to find out and understand what the factors of company characteristic that effect the capital structure in companies listed on the Jakarta Islamic Index 70 (JII70) during the 2018-2022 period. This study uses a quantitative approach. The model used is dynamic panel data regression with the System-GMM as the analysis method. The data used is secondary data for the 2018-2022 period which comes from company financial reports collected through IDX (Indonesia Stock Exchange). The population in this study were 70 companies registered on JII70. The sampling method was purposive sampling. The number of samples selected was 29 companies. The results of hypothesis testing show that the factors of company characteristic that effect the capital structure are return on equity, profit margin, current ratio, and total asset turnover.

PENGARUH PERGANTIAN MANAJEMEN, UKURAN PERUSAHAAN, AUDIT FEE, DAN REPUTASI AUDIT TERHADAP AUDITOR SWITCHING

This study aims to examine the effect of management change, firm size, audit fees, and audit reputation on auditor switching which are used as the dependent variable. The data used is secondary data obtained from the financial reports of companies in the Industrial Sector listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020. This sample consists of 40 companies selected using a technique known as purposive sampling. . Using multiple linear regression analysis, the relationship between variables is investigated in this study. This research was processed using SPSS Version 25. The results of this study, partially Management Change, company size, Audit Fee, and Audit Reputation have a positive effect on Auditor Switching. Simultaneously all variables have a positive and significant effect on profitability

PENGARUH INVESTASI TEKNOLOGI INFORMASI DAN STRATEGI DIVERSIFIKASI TERHADAP NILAI PERUSAHAAN DENGAN PERTUMBUHAN PENJUALAN SEBAGAI VARIABEL MODERASI

The impact of the Covid-19 pandemic has had an impact on the main sectors of the Indonesian economy, especially on company value. A company can have high share movements on the stock exchange because of the company's value. Company value is a reflection of company performance, this can influence investor assessment. The focus of this research is on company financial reports published in 2018-2020, where there are 168 manufacturing companies registered on the IDX in 2018-2020 which were obtained by downloading the website. Using signal theory (signaling theory) with multiple linear regression analysis methods. From the research results, it was found that information technology investment has a positive influence on the value of a company, the higher the value of a company's technology investment, the higher the company value. The diversification strategy does not affect the company's value. Sales growth has a positive influence on company value. Sales growth moderates the influence of information technology investment on company value. Then sales growth does not moderate the effect of diversification strategy on company value.

Penggunaan Zahir Accounting dalam Optimalisasi Pencatatan Keuangan Dyandra Promosindo Surabaya

The aim of this research is to analyze the use of financial applications with Zahir accounting software implemented by PT. Dyandra Propertindo Surabaya. The benefit of this research is for all groups/parties, especially those who share the same frequency as the subject and object of research. The research method used is to carry out direct observations or observations at the company, then using the literature study method to increase the literature to match theory with findings in the field from the results of the second method, namely opinion poll interviews, to strengthen the findings from the research. The research results show that the use of financial applications based on Zahir Accounting software at PT. It can be said that Dyandra Propertindo Surabaya has been running for quite a long time and has been implemented properly and correctly in accordance with the flow and process of the application's functions. However, the company said there were still obstacles in implementing this software, mainly the internet network factor. The conclusion of this research is that PT. Dyandra benefits from using Zahir Accounting software from various aspects, including time, accuracy, effectiveness and flexibility in preparing company financial reports.

Analisis Penyusunan Dan Penyajian Laporan Keuangan Berdasarkan Sak-Etap (Studi Kasus Di Perumdam Tirta Pandalungan Jember)

The research results show that Perumdam Tirta Pandalungan Jember has implemented SAK ETAP in the preparation and presentation of their financial reports. The transaction recording process starts from recording in the general journal based on valid transaction evidence. Each transaction is then posted to the general ledger. The final results of the ledger are summarized in a work sheet, which is then used as the basis for preparing financial reports. Consistent application of SAK ETAP helps ensure that a company's financial reports are prepared in a structured and orderly manner, which in turn supports better and sustainable management decision making. The financial report of Perumdam Tirta Pandalungan Jember for the 2022 financial year has met the provisions stipulated by SAK ETAP. The report includes five main components: balance sheet, income statement, change in equity report, cash flow statement, and Notes to Financial Statements (CALK). The preparation and presentation of these financial reports is carried out in accordance with applicable accounting standards, ensuring that the information presented is relevant, transparent and reliable. This is important not only for the company's internal interests but also for external stakeholders who need accurate information for evaluating company performance and investment decisions. Compliance with SAK ETAP also shows the company's commitment to maintaining transparency and accountability in its financial reporting.

A Study of the Implementation of PSAK 74 on Firm's Value of Insurance Companies in Indonesia

Firm’s value plays an important role for both company management and investors in investment decisions. Often, net profit or revenue is closely related to the creation of firm’s value. This research examines whether the application of the Pernyataan Standar Akuntansi Keuangan (PSAK) or Indonesian Financial Accounting Standards Board 74 affects company value as measured using Tobin’s Q. Standards for insurance company contracts have changed based on the adoption of IFRS 17, and are still being prepared and conducted in-depth studies. This research uses a quantitative approach with panel data regression testing using STATA. Data was collected in the form of secondary data on insurance companies listed on the Indonesia Stock Exchange from 2012 to 2022, using a purposive sampling method. The results of the research show that operational profit (loss) from the new face of insurance company financial reports has a positive effect, while insurance company investment profit (loss) has a negative effect on company value. This research expands the study of the implications of implementing PSAK 74 for insurance companies in the future.

Penilaian Tingkat Kesehatan Keuangan Berdasarkan Rasio Likuiditas, Solvabilitas, dan Profitabilitas Pada PT. Wilmar Cahaya Indonesia

The aim of this research is to assess the financial condition of PT. Wilmar Cahaya Indonesia in the 2019-2023 period based on liquidity, solvency and profitability ratios. The methodology used is quantitative descriptive analysis using secondary data from the company's financial reports. The research results show that although the company's liquidity is said to be liquid, a turnover ratio of more than 500% is considered too high. This indicates inadequate capital utilization. The solvency ratio shows a company's healthy financial position, identifying the company as being able to fulfill its long-term obligations. However, the profitability ratio shows poor financial health with the ratio far below standard, tends to decline, and has low ROA and ROE values. The company's inability to use resources efficiently to generate profits is the cause of this decline. Overall, even though PT Wilmar Cahaya Indonesia is liquid and solvable, its financial health for the 2019-2023 period still needs to be improved, especially in terms of profitability. The analysis shows that to increase profitability, companies must improve the effectiveness of current asset management and maximize resource utilization. This study provides an overview of the company's financial situation and can be used as a reference for future management.

Pengaruh Boikot Besar-besaran Produk Amerika terhadap Peningkatan Jumlah Pengangguran di Indonesia

This research aims to analyze the impact of a large-scale boycott of United States products on the increase in unemployment in Indonesia. The boycott was driven by political tensions and controversial trade policies. Using quantitative analysis with secondary data from the Central Statistics Agency (BPS), company financial reports, and labor market surveys, the research shows a significant impact on sectors dependent on United States products and investments. Declines in sales and production in affected companies led to layoffs and higher unemployment rates. The impact was more pronounced in regions with concentrated industries related to American products. The study concludes that the boycott contributed to higher unemployment in Indonesia, with varying impacts across sectors and regions. These findings suggest important implications for policymakers in mitigating the economic effects of boycotts and highlight the need for economic diversification to reduce reliance on specific imported products.

THE ROLE OF COMPANY FINANCIAL STATEMENT DISCLOSURE TO ANTICIPATE BANKRUPTCY AND ITS IMPACT

Bankruptcy of a company not only harms the founders, shareholders (investors), suppliers and employees. Bankruptcy of a company can have a systemic impact on the economy of a country or even the global economy. Bankruptcy of a company can be caused by management errors and can also be caused by an economic/financial crisis that has hit. In fact, bankruptcy can be detected through analysis using a bankruptcy model. The data analyzed comes from the company's financial reports. This paper aims to examine the role of company disclosure on bankruptcy anticipation and the impact it has. Disclosure of company financial information is very important in anticipating bankruptcy, because early detection can be done to overcome it.

The Influence of Diamond Fraud, Audit Committee and Leverage on Financial Report Fraud

This research aims to explain the influence of fraud diamonds, audit committees and leverage on fraudulent financial reports in financial companies listed on the Indonesia Stock Exchange during the 2019-2022 period. This research uses 144 companies as samples which have been selected using purposive sampling techniques. The data used is secondary data obtained from financial reports. The data obtained was processed using logistic regression analysis techniques with the help of the EViews 10 software application. The results of this research show that fraud diamonds have no effect on financial report fraud, while audit committees have a negative effect and leverage has a positive effect on the practice of financial report fraud in Indonesia. The results of this research indicate that an optimal audit committee will minimize the occurrence of fraud in the company's financial reports.

Pengaruh Rasio Likuiditas, Rasio Solvabilitas, Rasio Profitabilitas, dan Rasio Aktivitas Terhadap Perubahan Laba Pada Industri Farmasi

This study aims to examine how influential the Liquidity Ratio, Solvency Ratio, Liquidity Ratio and Profitability Ratio have on Profit Changes in the Pharmaceutical Industry Listed on the Indonesian Stock Exchange in 2016-2020. This type of research is quantitative by taking data on company financial reports that have been published on the Indonesia Stock Exchange. The theory used in this research is Signaling Theory. The sampling method used purposive sampling technique. The samples used in this study were 10 pharmaceutical companies listed on the Indonesia Stock Exchange. With a total of 50 data with a period of 5 years. The analytical method used is multiple linear analysis supported by IBM SPSS Statistics version 25. The results of this study indicate that the Activity Ratio variable has an effect on earnings changes. However, the Profitability Ratio has a negative effect on Profit Changes, while the Liquidity Ratio and Solvability Ratio have no effect on Profit Changes at all.

Faktor Yang Mempengaruhi Volatilitas Return Saham di Indonesia: Perusahaan LQ45

This article is an empirical article with purpose of providing evidence regarding to factors influence volatility stock return such as dividend policy, leverage and investor sentiment. This study consists of 145 observation year-firm of LQ45 corporate on the Indonesia Stock Exchange for the 2017-2021 period as a research samples based on the purposive sampling method. This study also uses secondary data from company financial report and multiple linear regression analysis as an analytical tool. The result of analysis show that dividend policy doesn’t play a role in influencing stock returns volatility. While, leverage and investor sentiment can positively influence volatility stock returns. This research can be a guide for capital market investors in estimating stock return volatility by considering macroeconomic factors such as dividend policy and leverage as well as through investor sentiment.

Analisis Pengadaan Persediaan Bahan Baku Pada Umkm Otr Laundry Dengan Menerapkan Metode Perhitungan Economic Order Quantity (EOQ)

This study aims to determine and analyze the control of the main raw material inventory at OTR Laundry with an inventory management policy using the Economic Order Quantity (EOQ) method. The study focuses on inventory management at OTR Laundry located at Jalan Ciseke, Jatinangor, Sumedang. This study uses a quantitative approach. Primary data in this study were obtained through in-depth interviews with the owner of OTR Laundry and direct observation in the field. Secondary data were obtained from inventory records and the company's financial reports. Data collection techniques used were interviews, observations, and documentation. Data analysis was carried out by calculating optimal inventory requirements using the EOQ method and comparing them with the inventory policy implemented by OTR Laundry. The calculation results show a comparison between the total cost of fragrance inventory calculated based on the OTR Laundry policy and the EOQ calculation method. Savings using the EOQ method compared to the OTR Laundry policy on inventory cost expenditure amounted to Rp313,764. The results of this study are expected to provide recommendations for OTR Laundry in increasing the efficiency of managing the main raw material inventory and reducing operational costs.

Firm Value Ditinjau Dari Pengaruh Kebijakan Dividen dan Growth Opportunity Serta Peran Moderasi Struktur Modal

Company value plays an important role, especially in the eyes of investors, because company value reflects company performance which can influence investors' behavior and investment desires in a company. This research was conducted with the aim of finding out how debt policy and growth opportunity influence company value which is moderated by capital structure. This research uses a quantitative approach using secondary data in the form of company financial reports. The population in this research is coal sub-sector companies listed on the IDX in 2019-2023. The sampling technique used was purposive sampling to obtain 39 research samples. The analysis in this research uses the analytical technique of Descriptive Statistical Test, Classical Assumption Test and Moderated Regression Analysis (MRA) which is processed using SPSS software. The research results show that partially dividend policy, growth opportunity and capital structure have an influence on company value, while capital structure is able to moderate the relationship between growth opportunity and company value and capital structure is able to moderate the relationship between debt policy and company value.

Fraud Problems in International Company Financial Reports

Fraud Problems in International Company Financial Reports