Pengukuran Kinerja Laporan Keuangan Menggunakan Analisis Rasio Profitabilitas Pada Perusahaan Go Public

Abstract

Investment in shares is seen from the rise and fall of share prices on the Indonesia Stock Exchange (IDX), therefore, in investing in shares, investors must analyze the condition factors that affect the company. The stock price itself reflects the value of the stock to the public, a high stock price provides capital gains and a better image making it easier for management to get funds from outside the company. To measure and analyze a company, the main measuring tool is needed, namely the company's financial statements. Profitability is the result achieved by a company in a certain period, for example, at a certain level of sales, assets and share capital. This ratio is closely related to the ability and effectiveness of the company's operations in generating profits. Assessment of profitability ratios, namely the income statement and balance sheet (statement of financial position) which aims to measure the company's profit, both in relation to income, assets, and own capital. So the results of the profitability ratios are used as benchmarks or a description of the effectiveness of management performance seen from the profits obtained by the company. From the results of the analysis Profitability ratios in mining companies listed on the BEI can be seen in the company's financial performance based on the categories of very good, good, sufficient, less, and very poor. With the application of profitability ratio analysis, it can be seen how financial performance is, because the system can automatically calculate calculations for Profit Margin, Net Profit Margin, Return on Assets, Return on Equity. Users of this application can find out financial performance in order to minimize company losses in running a business.

Pengaruh Profitabilitas, Likuiditas dan Leverage Terhadap Opini Audit Going Concern dengan Ukuran Perusahaan Sebagai Variabel Moderasi

“…Temuan ini juga sejalan dengan hasil penelitian sebelumnya oleh (N Hidayati 2019) bahwa ukuran perusahaan tidak memperkuat pengaruh profitabilitas terhadap pengungkapan opini going concern yang menunjukkan bahwa besarnya perusahaan bukanlah jaminan terhadap ketidakmungkinan menghadapi masalah kelangsungan usaha.namun Namun tidak konsisten dengan hasil penelitian dari (Wasita 2019), (Suwarji, etc al 2022), (Darwis 2022) yang menyatakanUkuran Perusahaan memperkuat pengaruh profitabilitas terhadap opini audit going concern. Implikasi dari penelitian ini dapat dijelaskan secara teoristis bahwa penelitian ini dapat memberikan wawasan tentang bagaimana faktor-faktor tertentu seperti profitabilitas dan ukuran perusahaan dapat memengaruhi auditor dalam memberikan opini audit going concern.…”

“…Hasil tersebut sejalan dengan penelitian yang dilakukan (Suwarji, etc al 2022) yang menemukan ukuran perusahaan tidak mampu memoderasi pengaruh likuiditas terhadap opini audit going concern, Namun tidak konsisten dengan hasil penelitian dari (Wasita 2019), (Darwis 2022), (Aristya 2019) yang menemukan ukuran Perusahaan mampu memoderasi pengaruh likuiditas terhadap opini going concern. Dengan tidak mampunya ukuran perusahaan memoderasi pengaruh likuiditas terhadap opini gaudit going concern, maka teori signyal tidak dapat dijelaskan melalui tiga variabel tersebut, karena perubahan ukuran perusahaan maupun likuiditas tidak merubah opini audit.…”

Service System Analysis with Reneging at the General Clinic of Green Care

“…Gross Profit Margin is a ratio that shows the company's ability to earn profits that will cover fixed costs or operating costs, in order to find out the company's ability to produce efficiently. According to Meylinda (2022), the GPM formula can be written in equation (2.1)…”

“…Net Profit Margin (NPM) Net Profit Margin is very important for a company, the higher the NPM, the greater and more efficient the company's profit in managing the company because it can reduce operational costs. According to Meylinda (2022), the NPM formula can be written in equation ( 2)…”

Pengaruh Profitabilitas dan Ukuran Perusahaan Terhadap Struktur Modal

“…Sehingga dapat disimpulkan bahwa semakin tinggi profitabilitas maka semakin rendah struktur modalnya Hal ini sesuai dengan penelitian yang menunjukan profitabilitas berpengaruh signifikan terhadap struktur modal. [11]. Hasil penelitian tersebut tidak sesuai dengan penelitian yang menunjukan bahwa profitabilitas tidak berpengaruh signifikan terhadap struktur modal [12].…”