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Analytics

Mugi Rahayu; Subagyo, Herry

Jurnal Ilmiah Komputerisasi Akuntansi 2020 Universitas Sains dan Teknologi Komputer

This research aims to find out and analyze the factors that are predicted to determine the firm value, the factors are liquidity, debt policy, asset turnover, and profitability. The sample used in the mining sector listed on BEI for the period 2014-2018, the sampling technique using purposive sampling, obtained 118 samples. Data analysis uses multiple regressions using the SPSS program version 23. Hypothesis test results found debt policy and asset turnover positively affected firm value, while it did not prove liquidity and profitability affect firm value.

Hani Krisnawati

Jurnal Ilmiah Komputerisasi Akuntansi 2020 Universitas Sains dan Teknologi Komputer

This study aims to analyze the financial performance of the Salatiga Current Group Expedition, this study uses a descriptive qualitative approach. The research data are in the form of financial reports of the Current Expedition Group from 2014 to 2018. The research was conducted at the Current Expedition Group for 3 months which took place during August to October 2019. The purpose of this study was to look at the company's financial performance of the Current Expedition Group, reviewed in terms of liquidity, solvency and profitability by using descriptive research methods and data collection techniques in the form of documentation / literature in the form of secondary data, namely the annual report of the Current Expedition Group. 

Subagyo, Herry

Jurnal Ilmiah Komputerisasi Akuntansi 2020 Universitas Sains dan Teknologi Komputer

This study examines the relationship of Corporate Governance with Debt Policy, and Profitability, especially in corporate that conduct IPOs on the Indonesia Stock Exchange for the 2018-2019 period. Corporate Governance uses proxies of the Board of Commissioners, Independent Commissioners, Institutional Investors, and Insider Ownership which is predicted to affect Debt Policy and Profitability Using a purposive sampling technique, obtained 108 samples, the analyst uses multiple regression with the IBM SPSS 23 program. The findings show that Insider Ownership and the Board of Commissioners have a positive effect on profitability, Institutional Investors and Independent Commissioners are not proven to affect profitability. Corporate governance variables that are proven to influence Debt Policy are Insider Ownership, Institutional Investors, and Independent Commissioners.

Firda Rismadhani; Kadarningsih, Ana

Jurnal Ilmiah Komputerisasi Akuntansi 2020 Universitas Sains dan Teknologi Komputer

Financial distress is a financial condition of a company that is in a state of crisis. The purpose of this study is to find out the effect of liquidity, leverage, operating capacity, profitability, and firm growth on financial distress. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange in 2017-2018 with the sampling technique using porposive sampling or criteria. Based on the technique, obtained sample of 112 companies. The results of this study indicate that liquidity and profitability has a significant effect on the financial distress of manufacturing companies listed on the Indonesian stock exchange. Meanwhile, leverage, operating capacity, and firm growth have no effect on the financial distress of manufacturing companies listed on the Indonesian Stock Exchange.