Dinamika Akuntansi Keuangan dan Perbankan

DETERMINAN PERTUMBUHAN LABA PADA PERUSAHAAN SEKTOR HEALTH CARE YANG TERDAFTAR DI BEI PERIODE 2019 – 2022

2024-09-13T08:28:41+07:00

The first time the pandemic hit, it impacted the unstable economic crisis in various communities in all world countries. In contrast in the healthcare sector companies can survive due to the soaring demand for drug production and health services. Thus providing an opportunity to get high income in the future, and can even provide an opportunity to get high profits. So in the research period span, it has an impact on increasing or decreasing profits with a high difference. This study was conducted to determine the effect of debt-to-equity ratio, net profit margin, total asset turnover, and current ratio on profit growth in healthcare sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The number of companies sampled in this study was 19 companies with data for each of the 4 periods studied with a total of n = 76. This study uses secondary data and this study uses quantitative data types. The analysis method used is multiple linear regression analysis. The results of this study indicate that partially the debt to equity ratio has a negative and significant effect on profit growth, total asset turnover has a positive and significant effect on profit growth, net profit margin and current ratio have a negative and insignificant effect on profit growth.

THE EFFECT OF GOOD CORPORATE GOVERNANCE ON THE FINANCIAL PERFORMANCE OF MANUFACTURING COMPANIES LISTED ON THE IDX

2024-09-13T08:32:58+07:00

This study examines the effect of good corporate governance represented by gender and age diversity of the board of directors, the size of the board of commissioners, and the frequency of board of directors meetings on the company's financial performance calculated by ROE (Return on Assets). The sample of this study was 62 manufacturing companies listed on the IDX in 2020-2022 which were obtained through purposive sampling techniques. This study uses multiple regression analysis methods. The results of the study indicate that gender diversity of the board of directors has a positive and significant effect on financial performance, age diversity of the board of directors has a positive and significant effect on financial performance, the size of the board of commissioners has a positive and significant effect on financial performance, the frequency of board of directors meetings has a positive and significant effect on financial performance.

DAMPAK PENGUMUMAN PANDEMI COVID 19 DI INDONESIA TERHADAP KINERJA IHSG DAN HARGA SAHAM BUMN BIDANG KONSTRUKSI DI BURSA EFEK INDONESIA

2024-09-13T08:37:44+07:00

Kajian ini bertujuan untuk mengetahui dampak pengumuman pandemi covid 19 di Indonesia. Sebuah peristiwa yang berpengaruh besar dalam kehidupan manusia, yang berpengaruh juga dari sisi sosial ekonomi. Bursa Efek Indonesia di mana banyak perusahaan listing merupakan suatu institusi yang terpengaruh dengan keadaaan penyebaran virus corona. Pengaruh tersebut diketahui dengan adanya kecenderungan penurunan IHSG di akhir tahun 2019. Karena kecenderungan bahwa covid ini menyebar secara masif, maka kajian ini mengkaji dan membandingkan dampak pada IHSG sebelum dan sesudah pengumuman pandemi covid 19 di Indonesia. Selanjutnya juga dikaji dampaknya pada perusahaan BUMN bidang konstruksi yang ada di Bursa Efek Indonesia. Hasilnya bahwa pengumuman terkait cobid 19 di Indonesia tersebut memberikan dampak pada penurunan IHSG dan harga saham BUMN Karya yang ada.