Dunia bisnis pada era ini berkembang semakin pesat dan diikuti dengan perkembangan teknologi yang semakin canggih. Perekembangan tersebut tentuya akan menimbulkan masalah-masalah baru dibidang industri salah satunya menguatnya tingkat persaingan. Manajemen yang buruk dalam situasi seperti ini akan menimbulkan ancaman kebangkrutan bagi perusahaan. Penelitian ini bertujuan untuk menguji pengaruh laba dan arus kas terhadap kondisi financial distress pada perusahaan sub-sektor perdagangan eceran yang terdaftar di Bursa Efek Indonesia dari tahun 2014-2018. Data yang digunakan dalam penelitian ini diambil dari website www.idx.co.id sebanyak 20 perusahaan. Metode yang digunakan dalam penelitian ini adalah analisis regresi logistik. Sebanyak 20 perusahaan dalam penelitian ini dijadikan sampel yakni perusahaan sub-sektor perdagangan eceran yang terdaftar di Bursa Efek Indonesia dari tahun 2014-2018, dengan menggunakan purposive sampling dengan kriteria tertentu. Hasil penelitian ini menunjukkan bahwa Laba berpengaruh terhadap financial distress sedangkan arus kas tidak berpengaruh terhadap financial distress pada perusahaan sub-sektor perdagangan eceran yang terdaftar di Bursa Efek Indonesia. Dalam penelitian ini juga menyatakan bahwa laba dan arus kas berpengaruh secara simultan terhadap kondisi financial distress suatu perusahaan. Kata Kunci: Laba, Arus Kas, Financial distress.
Accounting conservatism is a precautionary principle in financial reporting. In this principle, it slows down the recognition of revenue and accelerates the recognition of costs so as to result in lower profits and assets, as well as high costs and debt. This study aims to determine the factors that affect accounting conservatism in the Property Real Estate and Buliding Construction sector manufacturing companies listed on the IDX.The data source used in this research is secondary data. Data is sourced from audited annual reports obtained from the IDX official website, namely www.idx.co.id. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange, with research samples in the Property Real Estate and Buliding Construction sector in the 2013-2017 period. The samples were determined using purposive sampling method. The method of analysis used in this research is multiple regression with the SPSS version 25 program and hypothesis testing is done using multiple linear regression method.The results of this study indicate that leverage has no effect on accounting conservatism with a significance value of 0.554. Financial distress has no effect on accounting conservatism with a value of 0.852. Meanwhile, capital intensity has an effect on accounting conservatism with a significance value of 0.000. As well as Leverage, Financial Distress, and Capital Intensity simultaneously affect accounting conservatism.
<p><em>This study aims to examine and analyze the effect of tax planning, profitability, and liquidity on firm value with board diversity as a moderating variable. The population in this study is manufacturing companies in the consumer goods industry sector listed on the IDX in 2014-2019. The sampling method used purposive sampling with a total final sample of 60 companies. The analytical technique used is Moderating Regression Analysis (MRA). The results of the analysis show that the independent variable, namely profitability, has an influence on firm value. Meanwhile, tax planning and liquidity have no effect on firm value. And board diversity cannot moderate the effect of tax planning, profitability, and liquidity on firm value.</em><em></em></p><p><em>Keywords: tax planning, profitability, liquidity, board diversity, firm value</em></p><p align="left"><em> </em></p>
This study aims to examine and analyze the determinants of firm value with capital structure as a moderating variable, how do the effects of Return On Assets (ROA), Debt Equity Ratio (DER), Debt Asset Ratio (DAR), DAR can moderate ROA and DER in influencing firm value . This research approach employs a descriptive methodology, which involves describing and analyzing research findings without drawing broader conclusions. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) with the consumer goods sector. The sample was determined using purposive sampling method. The analytical method used in this study is multiple regression with the SPSS version 25 program and hypothesis testing is carried out using the moderate regression analysis (MRA) method. The results showed that partially ROE had a positive effect on firm value with a significance value of 0.000, while DER had no negative effect on firm value with a significance value of 0.803. DAR has no effect on firm value with a significance value of 0.156 and capital structure (DAR) can strengthen profitability (ROE) in influencing firm value with a significance value of 0.005. Meanwhile, capital structure (DAR) cannot strengthen Solvability (DER) in influencing firm value. Simultaneously ROA, DER, DAR can affect company value in consumer goods listed on the Indonesia Stock Exchange. The limitations of this study are the limitations of the processed data and the limitations of the variables used. Hopefully this research can be useful for the community, especially investors or investors as a material consideration in investing in companies Keywords: ROA, DER, DAR, ROE
PKM ini bertujuan untuk mendampingi penerapan perhitungan harga pokok produksi dengan menggunakan metode Activity Based Costing (ABC) dan membandingkan dengan perhitungan harga pokok produksi menurut perusahaan dengan menggunakan metode Full Costing. Hasil PKM ini diharapkan akan menjadi acuan dalam penetapan harga pokok produksi dan memberikan informasi yang dibutuhkan mengenai penerapan metode ini dalam perusahaan manufaktur. Metode pelaksanaan PKM ini adalah dengan observasi dan pemaparan secara deskriptif kuantitatif. Hasil perhitungan menggunakan metode Activity Based Costing menunjukkan hasil lebih kecil dibandingkan dengan menggunakan metode Full Costing pada jenis Chicken Karage, kecuali pada jenis Chicken Grilled. Perbedaan yang terjadi ini disebabkan karena pembebanan biaya overhead pada masing-masing jenis ayam.
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