IFRS 16 was issued to overcome the criticism of IAS 17, especially regarding the fact that many lease transactions on lessee are not included in the statement of financial position (off-balance-sheet), making it difficult for users to get an accurate view of the assets and liabilities of the leasing company, as well as being difficult to estimate the amount that is off-balance-sheet. After the adoption of this standard, companies with significant operating leases are likely to experience an increase in assets, an increase in liabilities, and a decrease in equity, which can significantly affect their financial ratios. This research objective was to determine the impact of the application of IFRS 16 (PSAK 73) on the financial statements and key financial ratios of an airline company in Indonesia. This research focused on the airline operator company, PT Garuda Indonesia Tbk, which utilizes a lot of lease financing in the procurement of their aircraft fleets. This research has a very appropriate momentum considering that 2020 is the beginning of the implementation of IFRS 16 (PSAK 73) for all public companies in Indonesia. This research used a case-study approach. The results show that the level of profitability (ROA), solvency, and efficiency in the use of assets experience a decline, but the liquidity ratio and profitability (ROE) increase.
The current study proposes to search the relationship between work overload, burnout, and job satisfaction for lecturers. The questionnaires were distributed among 69 lecturers at the faculty of economics and business using convenience sampling. Data were processed using Partial Least Square-Structural Equation Modelling (PLS-SEM). The finding indicates that work overload has a positive effect on burnout, but work overload and burnout do not have a negative effect on job satisfaction.
This research is to determine the effects of current ratio, cash turnover, inventory turnover and working capital turnover on consumer goods industry, basic industry and chemicals’ profitability that listed on Indonesian Stock Exchange during the period 2016, 2017, 2018 and 2019. Sample was selected using purposive sampling method and 82 companies were chosen with total of 328 data in the mean time of four years. This research used EViews 11 to processed the collected data. Results of this research shows that current ratio and inventory turnover have a positive effect but no significant influence on profitability, while cash turnover and working capital turnover has negative effect but no significant influence on profitability. The implication of this study is the need to know the role of each variables and to increase considerations for interested parties. It is expected that the company can increase its profitability because it can attract investors to invest at the company.
The purpose of this research is to examine the effect of firm size, leverage, profitability, net working capital, and growth opportunities towards cash holding of manufacturing companies listed in the Indonesia Stock Exchange from 2017-2019. The dependent variable used in this research is cash holding. The independent variables used in this research are firm size, leverage, profitability, net working capital, and growth opportunities. The research used 72 manufacturing companies as sample that were selected using purposive sampling method. Data processing techniques using multiple regression analysis with Eviews 11. The result of this research shows that firm size, leverage, and profitability has non-significant effect on cash holding and net working capital and growth opportunities has a significant negative effect on cash holding. The implication of this study is companies still need to pay attention to the amount of cash they have for the continuity of their company.
The purpose of this study is to determine the effect of company’s growth, fixed asset intensity, company size, operating cash flow, and leverage to fixed asset revaluation in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period of 2018-2020. This study tested the classical assumption, namely the multicollinearity test before testing the hypothesis using logistic regression analysis techniques. This study used 444 data obtained from 148 manufacturing companies that have met the established criteria. The data then inputted and calculated using Microsoft Excel and processed using the SPSS version 24 program. The results of this study indicate that company growth and operating cash flow have no significant effect and positive effect on fixed assets revaluation, fixed asset intensity has a significant and positive effect on fixed assets revaluation, and firm size and leverage have no significant and negative effect on fixed assets revaluation.
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