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Financial distress is a condition whene the company are in a state financial difficultes. Every company must have an early an early warning system to detect the potential for financial distress in order to avoid bankruptcky. The Purpose of this is to analyze and provide empirical evidence regarding the effect profitability (ROA), as a moderating between liquidity (CR), leverage (DAR), sales gowth (SG), in predicting financial distress (Altman Z-Score). The population in this purpose were retail companies on the IDX for the 2016-2020 period, with a sample of 19 companies studied for 5 years so that 95 samples were obtained, using the purposive sampling method. The data used is secondary data in the form of information from the company’s financial statements. The data analysis technique used logistic regression and moderating regretion analysis (MRA). The rsults prove that the variables of liquidity, sales growth and profitability are able to predict financial distress, while leverage cannot predict financial distress, the profitability variable strengthens the influence of liquidity and sales growth in predicting financial distress but weakens leverage in predicting financial distress. The advince given is expected thet the company can increase the effectiveness and efficiency in managing assets and can increase sales so that the profit received by the company increases so that the company can avoid financial distress.

The pharmaceutical sub-sector company is one of the sectors that have benefited from the Covid-19 pandemic that occurred in early 2019 until now. Due to the Covid-19 pandemic, it has an impact on public health. This article aims to provide empirical evidence related to the capital structure with the object of this research being companies in the pharmaceutical sub-sector listed on the Indonesia Stock Exchange for the period 2019-2021. The data used are quantitative data obtained from the Indonesia Stock Exchange or Indonesia Stock Exchange. The secondary data used for this research is the company's financial statements on the Indonesia Stock Exchange. A higher DER means that the company's financial performance is not good because the more it uses debt which allows it to go bankrupt if the company is unable to pay its obligations. also increase the existing assets in the company. ROA states that the greater the ROA owned by a company, the bigger the company is.

This study aims to determine the effect arising from Leverage, Dividend Policy and Working Capital Turnover in the company PT Indofood Sukses Makmur Tbk for the period 2012-2021. This study uses secondary data with a sample of 40 from the quarterly financial statements for 10 years belonging to PT Indofood Sukses Makmur Tbk. The data was obtained from the Indonesia Stock Exchange (IDX) website. The data that has been collected then goes through a prerequisite test, namely the Classic Assumption Test, Validity Test and Reliability Test before testing the hypothesis (multiple linear regression). The conclusion from the results of this study is that partially Leverage has a significant negative effect on company profitability. Dividend Policy Variable partially has a significant negative effect on the company's profitability. Partially, the Working Capital Turnover variable has no significant negative effect on the company's profitability. Leverage, Dividend Policy, and Working Capital simultaneously have a significant positive effect on the company's profitability, while the results of the coefficient of determination with a value of 0.726 which means that Leverage, Dividend Policy and Working Capital have an effect of 72.6% on the Company's Profitability and the remaining 27.4% influenced by other variables not included in this study.

This study aims to determine and analyze how the health comparison of PT. Bank Mandiri (Persero) Tbk and PT Bank Bumi Arta Tbk based on earnings and capital for the 2016-2020 period. The collection technique in this research is using the documentation on financial statements and literature studies of the theories used. Sampling in the form of financial statements, income statements and balance sheets obtained from the Indonesia Stock Exchange (IDX) which is accessed on the website www.idx.The data analysis technique used is quantitative descriptive analysis. Banking soundness level based on Earnings and capital consisting of ROA, ROE, NIM BOPO, and CAR. From the results of this study indicate that the health level of PT. Bank Mandiri (Persero) Tbk is better than PT Bank Bumi Arta Tbk. This is due to differences in the level of supervision of the bank's health performance which give rise to different health management for each bank.

Recording financial transactions is an important activity that must be carried out by a business. In accounting, recording financial transactions is a fundamental thing that must be done. With these records, all business financial transactions can be accounted for and brought to the financial statements. Computerized technology using barcodes in payment transactions has the aim of increasing speed, accuracy, and service quality. In carrying out payment administration activities still using the manual system will have an impact on the Administrative officer having difficulty finding data on students who want to pay and the network (LAN) has not been implemented on the computer is also a problem at the research site, because to share data with the treasurer and principal becomes constrained, data can be damaged, lost or misused because its security is not guaranteed. In solving these problems, the researchers collected data and facts that existed at the research site, then designed a payment administration information that was in accordance with the needs of the school. In making Administrative Information System Integrated With Barcode Reader, researchers used Microsoft Visual Basic 6.0 programming language, MySQL Server database as data storage media and Subtime Text as tools to create source code. In the preparation of this application using object-oriented methods.

This research was conducted at Apotek Pelangi Farma Subang, because during the Covid-19 period pharmacies became a very vital business field and were the spearhead between the interests of pharmaceutical supply and the interests of the community to obtain medicines or all kinds of needs to support health. The purpose of this study is to determine the determination of Cost of Goods Sold (COGS) and how much gross profit is obtained, and whether the profit is optimal. This research uses Descriptive Analysis method by calculating quantitative data and analyzing financial statements and expressed with qualitative data to interpret the results of data calculations. The results of this study indicate that gross profit is a change in deduction from sales minus cost of goods sold. While the cost of goods sold is a calculation of the initial inventory plus purchases minus the final inventory, so that the cost of goods sold from 2018 to 2020 has increased and the profit obtained is optimal.

The use of sophisticated technology is very much needed by the company as a support for the success and success of a plan that the company wants. The financial report is an information medium that records, summarizes a company's activities and is used to report the company's state and position to interested parties, especially creditors, investors and the company's management itself. Financial ratio analysis helps determine whether the company's financial performance is good or not. Financial ratio analysis can be classified into various types, some of which are liquidity, solvency, activity, and profitability ratios. The financial management system at the food market eat and eat Paragon Mall still uses a simple and less effective system (Microsoft Excel) because it still uses excel formulas and logic if using the formula incorrectly will result in errors in recording financial statements. The method used really takes a long time so that it is often not timely and the way to analyze it is only with profit and loss and the profits are written in the table. The financial ratio method is the main tool for conducting financial analysis and has several uses. Financial ratios show a systematic relationship in the form of comparisons between estimates (posts) of financial statements. With the existence of a financial reporting system to analyze the health of the company, it can help determine the profit for each period, so that the structure of the company's financial health can provide clearer information.   Keywords: Financial Statements, Financial Ratios, Performance  

Earnings information is often the target of management engineering to maximize its satisfaction because there are parties who pay attention to profits so that it encourages management to take action in managing earnings or earnings management. One of the earnings management actions that are often carried out by several companies to beautify their financial statements is income smoothing. This study aims to analyze the effect of return on assets, debt to equity ratio, bonus plan and income tax on income smoothing. The analytical method used in this research is logistic regression analysis. The results of this study indicate that return on assets has a positive and significant effect on income smoothing, the debt to equity ratio and bonus plan have a negative and significant effect on income smoothing, while income tax has no significant effect on income smoothing.    Keywords: income smoothing; return on assets; debt to equity ratio; bonus plan; income tax

Capital Structure discusses how the company provides capital asstes, either with long-term debt or capital from investors. This research aims to examine and analyze company size, asset structure, and profitability on capital structure in automotive retail and automotive equipment companies listed on the BEI 2011-2020. The data used the company’s financial statements that are sampled. The sampling method used purposive sampling technique and obtained 90 samples. The results of analysis showed company size had a significant positive on capital structure, asset structure had an insignificant negative on capital structure, and profitability was proxied using Debt to Equity Ratio (DER) has no  effect on the capital structure.

The first Covid-19 virus in Indonesia occurred in March 2020. With the virus, it had an impact on the company's financial performance. This study aims to determine whether there are significant differences in the financial performance of transportation companies listed on the Indonesia Stock Exchange before and during the COVID-19 pandemic. The data used in this study is secondary data obtained from the Indonesia Stock Exchange in the form of 2019 and 2020 annual reports. 2019 financial statements for conditions before the COVID-19 pandemic and 2020 annual reports for conditions during the COVID-19 pandemic. The research variables used are Return On Equity (ROE), Quick Ratio (QR), Debt To Equity Ratio (DER), and Total Assets Turn Over (TATO). The results showed that there were significant differences in Return On Equity (ROE) and Total Assets Turn Over (TATO). Meanwhile, for Quick Ratio (QR) and Debt To Equity Ratio (DER) there is no significant difference. Keywords : Kinerja Keuangan, Return On Equity, Quick Ratio, Debt To Equity Ratio, Total Assets Turn Over

This study aims to find empirical evidence about the factors that affect the timeliness of the submission of financial statements. The factors tested in this study are company size, profitability, audit opinion, leverage, liquidity, company age. This study uses a quantitative method. The purpose of sampling was chosen as the sampling technique. The financial statements of manufacturing companies listed on the Indonesia Stock Exchange in 2017 – 2020 are the population in this study. This study consisted of 536 populations and through the specified criteria, 501 companies were selected as samples. From the data that has been collected then tested using logistic regression at a significant level of 5 percent. The results of this study indicate that profitability and company age significantly affect the timeliness of submitting company financial statements, while company size, audit opinion, leverage and liquidity do not significantly affect the timeliness of submitting financial statements of manufacturing companies listed on the Indonesia Stock Exchange in 2017 – 2020.

This study aims to assist a non-profit organization in compiling financial reporting automatically through the application of a simple financial reporting system. Orphanage or LKSA is an institution engaged in the social sector which is a non-profit entity. A non-profit organization is an organization that is engaged in community services that does not aim to make a profit (profit) but in its activities also requires funds for its operations so that it requires a financial report. Like other types of non-profit organizations, LKSAs are also required to be able to present reports in an accountable and transparent manner. This research was conducted at LKSA Ananda Seva Dharma which was started by conducting a situation analysis regarding the need for a simple financial application. Furthermore, the researchers designed a simple excel-based financial reporting system and implemented it in the process of preparing LKSA financial reports. The results of the study shows that a simple financial application that has been designed can be used by LKSA Ananda Seva Dharma for the preparation of financial statements so that the preparation of financial statements can be done more easily and efficiently. In addition, the financial statements produced are in accordance with non-profit accounting standards and describe the financial condition of LKSAs in full, so that accountability for the resources provided can be better described through these financial statements.  

Financial statements are very important for investors for making investment decisions. Financial ratios are very useful for predicting the stock price in an enterprise in the future. This is because financial ratios can be used as guidelines for investors regarding the past and future performance. The research data used is secondary data taken from the annual report on the Indonesia Stock Exchange (IDX) for 2018-2020. The population of this research is manufacture companies. Based on the purposive sampling method, the researches obtained 438 samples from 146 companies for 3 years, namely 2018-2020. This study uses panel data analysis techniques and SPPS. The results obtained show that the liquidity variable is a factor that influences the dependent variable in this study. Liquidity has a significant positive effect. And Leverage has a significant negative effect. Meanwhile, the factors that do not affect stock return are profitability and activity variables.

This study aims to examine the effect of tax management, profitability, liquidity, leverage, and firm size on firm value in property and real estate companies listed on the Indonesia Stock Exchange in the 2016-2020 period. The sampling technique in this study used a purposive sampling technique. The data used is secondary data in the form of company financial statements obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The number of samples used in this study were 74 companies. The results obtained in this study are tax management, liquidity, leverage have no effect on firm value. However, profitability and firm size have a positive and significant effect on firm value.

This research was conducted using secondary data on financial statements that have been published through the official website of each bank by downloading financial report data. The population in this study are Islamic commercial banks in Indonesia in 2015-2020. By using non-probability sampling method, the total sample obtained in this study is 36 data from 6 Islamic commercial banks. The analytical method used in this study is multiple regression analysis using Eviews software version 10 and Microsoft Excel 2016. Based on the research, it shows that leverage, profitability, firm size, firm age, and liquidity together have an influence on the disclosure of Islamic social reporting ( ISR).    

This study aims to measure the effect of the variables Return On Asset (ROA), Return On Equity (ROE), Net Profit Margin (NPM) on the Stock Price of Persero Commercial Banks in Indonesia in 2017-2021. The number of samples consists of 4 banks obtained using the total sampling technique. The data used is secondary data obtained from the Quarterly Financial Statements published on the official website of PT Bank Negara Indonesia (Persero) Tbk, PT Bank Mandiri (Persero) Tbk, PT Bank Rakyat Indonesia (Persero) Tbk, and PT Bank Tabungan Negara (Persero) Tbk during of the period 2017-2021. The data analysis model used is multiple linear regression analysis using SPSS 25.00 software. In contrast, hypothesis testing uses data analysis techniques, namely the coefficient of determination (Adjusted R2), F test and t-test. Based on the results of the coefficient of determination test (Adjusted R2), it shows that Return On Assets (ROA), Return On Equity (ROE), and Net Profit Margin (NPM) contribute an influence of 0.36 or 36% to the stock price. In comparison, 0.64 or 64% is explained by other variables outside the research model. F-test results show that Return On Assets (ROA), Return On Equity (ROE), and Net Profit Margin (NPM) simultaneously have a significant effect on stock prices. Based on the results of the t-test shows that the variables Return On Assets (ROA), Return On Equity (ROE), Net Profit Margin (NPM) partially have a significant effect on the Share Price at Persero Commercial Banks in Indonesia for the period 2017-2021.

To be successful in the financial world, you must know how the public disclosure of business information affects stock prices. Specifically for Pakistan, this research will help us better understand the relationship between corporate governance, disclosure quality, and equity cost The Sys-GMM model has been employed by 167 non-financial enterprises listed on the Pakistan Stock Exchange since 2017. (PSX). Research shows it was in use between 2018 and 2020. The Sys-GMM technique for estimating may be used to account for endogeneity in corporate governance problems. We discovered that GMM projections failed to account for endogeneity, resulting in inaccurate conclusions, using pooled OLS and fixed-effect estimates. According to the research, the cost of equality and financial transparency are mutually incompatible. All of these factors contribute to the PSE's stock price decline, including board size, concentrated ownership, and CEO duality. The research es-tablishes a relationship between independent audit committees and high-quality audits and reduced equity expenses. Independent directors and competent auditors command a premium on the PSX. The duration of the approval process for financial statements has no bearing on the board's independence. Due to the scarcity of information disclosed in annual reports, investors anticipate a higher rate of return. The conclu-sions of the research may be beneficial to Pakistan's corporate govern-ance authorities and investors.

Companies that have been listed on the Indonesia Stock Exchange are required to submit audited annual financial reports to the public, which information will then be used by interested parties for consideration in making decisions. However, in fact not all issuers are able to publish their annual financial reports on the Indonesia Stock Exchange. So that this study aims to determine the effect of financial performance on the delay in the publication of audited financial statements mediated by audit report lag. The object of research is issuers with consumer cyclicals and consumer non-cyclicals sectors and late in publishing their audited financial reports, observation period 2017-2021. The sampling technique used purposive sampling and resulted in 46 samples. The research method used is statistical t test, path analysis and Sobel test using the help of the IBM SPSS version 26 program. The results of this study indicate that profitability has an effect on audit report lag, profitability has no effect on delays in the publication of audited financial statements, audit report lag affects delays publication of audited financial statements, and audit report lag succeeded in mediating profitability against the delay in publication of audited financial statements.

Abstract. This study aims to find out and analyze whether there are differences in financial performance before and after Covid-19 at Primkop Kartika Wira Yudha Mechanical Brigif 16/Wira Yudha in the 2018-2021 period. The sampling technique in this research is to use the technique of collecting financial report data documentation. Sampling in this study is the financial statements of Primkop Kartika Wira Yudha Brigif Mekanis 16/Wira Yudha. Data obtained through interviews and documentation. The data analysis technique used is quantitative descriptive analysis, difference test and Wilcoxon test. The financial ratios used are Current Ratio, Quick Ratio, Cash Ratio, ROA and ROE. The results of the study indicate that there is no significant difference between the Current Ratio (X1), Quick Ratio (X2), Cash Ratio (X3), ROA (X4) and ROE (X5) before and during the Covid-19 pandemic. This is because the company is still effective in managing company assets during the Covid-19 period and can still generate net profit for the cooperative   Keywords: Covid-19, Current Ratio (X1), Quick Ratio (X2), Cash Ratio (X3), ROA (X4) and ROE (X5)   Abstrak. Penelitian ini bertujuan untuk mengetahui dan menganalisis apakah terdapat perbedaan kinerja keuangan sebelum dan setelah adanya Covid-19 pada Primkop Kartika Wira Yudha Brigif Mekanis 16/Wira Yudha pada periode 2018-2021. Teknik pengambilan sample dalam penelitian ini adalah menggunakan teknik pengumpulan dokumentasi data laporan keuangan. Pengambilan sample dalam penelitian adalah laporan keuangan Primkop Kartika Wira Yudha Brigif Mekanis 16/Wira Yudha. Data diperoleh melalui wawancara beserta dokumentasi. Teknik analisis data yang digunakan adalah Analisis Deskriptif Kuantitatif, Uji Beda dan Uji Wilcoxon. Rasio keuangan yang digunakan adalah Current Ratio, Quick Ratio, Cash Ratio, ROA dan ROE. Dari hasil penelitian menunjukkan bahwa tidak ada perbedaan secara seignifikan antara Current Ratio (X1), Quick Ratio (X2), Cash Ratio (X3), ROA (X4) dan ROE (X5) sebelum dan saat pandemi Covid-19. Hal ini disebabkan karena perusaahan masi efektif dalam mengelola aset perusaahan di masa Covid-19 dan juga masih dapat menghasilkan laba bersih pada koperasi. Kata kunci: Covid-19, Current Ratio (X1), Quick Ratio (X2), Cash Ratio (X3), ROA (X4) dan ROE (X5)

This study aims to find empirical evidence about the effect of corporate governance on tax aggressiviness with the disclosure of corporate social responsibility as a moderating variable seen from the financial statements listed on the IDX. The sampel data is 193 annual financial reports in 2016-2020. The analysis was carried out using multiple linear regression analysis and Moderated Regression Analysis (MRA) with the SPSS version 21 program. Based on the results of data analysis and discussion conducted, it can be concluded that corporate governance has a positive effect on tax aggressiviness. Corporate social responsibility can weaken the negative influence of corporate governance on tax aggressiveness.