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Analysis of the Financial Performance of the Largest Consumer Goods Company in Indonesia Before and During the Covid-19 Pandemic (Case Study at PT. Unilever Indonesia Tbk) Sukma Annisa Suwadji; Sri Suryaningsum; Noto Pamungkas
Journal of International Conference Proceedings Vol 4, No 3 (2021): 2021 WIMAYA International Conference of Economics and Business
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v4i3.1357

Abstract

This research is case study research at PT. Unilever Indonesia. PT. Unilever Indonesia Tbk is the largest consumer goods company in Indonesia. The novelty of this research is original research, there has never been a case study of financial performance analysis using net profit data for the 2018 to 2021 quarter/interim reports. This research is important to do because of the phenomenon of the COVID-19 pandemic condition in consumer goods companies. This is important considering that in 2020 the COVID-19 pandemic resulted in many sectors being affected by this pandemic, including the Consumer Goods sector. The purpose of this paper is to examine an in-depth analysis of the financial performance of PT. Unilever Indonesia Tbk. The analysis was carried out by comparing the condition of financial performance before and after the Covid-19 condition, with the mean difference analysis technique. Data testing was carried out for the mean conditions of Q1, Q2, Q3 2018 and 2019 before the Covid-19 pandemic with a mean of Q1, Q2, Q3 2020 and 2021 during the Covid-19 pandemic. The hypothesis proposed is that the condition of financial performance conditions before and during the Covid-19 pandemic. The results of this research found that there was no significant difference between the financial performance of PT. Unilever Indonesia Tbk. previous to a pandemic and during the event of pandemic covid-19.
The Effect of Biological Asset Intensity, Ownership Concentration, Public Ownership, and Audit Committee Meeting on Biological Asset Disclosure Arsya Noorfitria Putri; Noto Pamungkas; Agung Satmoko
Jurnal Akuntansi Bisnis Vol 21, No 1: Maret 2023
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v21i1.8602

Abstract

The existence of biological assets is fully regulated in PSAK 69 which is the adoption of IAS 41. This study aims to provide empirical evidence related to the influence of biological asset intensity, ownership concentration, public ownership, and audit committee meetings on biological asset disclosure. The population used in this study is an agricultural company listed on the Indonesia Stock Exchange (IDX) for the period of 2018 to 2021. The sample selection method used in this study was purposive sampling. Based on the predetermined criteria, a total sample of 15 companies was obtained with a total of 60 firm observations. Data were analyzed using multiple regression analysis methods. Results show that biological assets intensity has a positive influence on the biological assets disclosure of agricultural companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021. However, ownership concentration, public ownership, and audit committee meetings have no effect on the biological assets disclosure of agricultural companies listed on the Indonesia Stock Exchange.