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Journal : Indonesian Journal of Applied Accounting and Finance

PENGARUH MANAJEMEN LABA, RASIO KEUANGAN TERHADAP PERINGKAT OBLIGASI Petty Arisanti; Eko Prasetyo; Rini Ratna Nafitasari
Indonesian Journal of Applied Accounting and Finance Vol. 2 No. 1 (2022): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (286.554 KB) | DOI: 10.31961/ijaaf.v2i1.1293

Abstract

Investments are classified into two types, namely investments in ownership certificates (shares) and investments in debt securities (bonds). The Indonesia Stock Exchange defines bonds as transferable medium-long term debt securities containing a promise from the issuing party to pay the imbalance in the form of interest in a certain period and principal at a predetermined time to the buyer of the bonds. The type of data used in this study is secondary data in the form of annual financial statements listed on the Indonesia Stock Exchange (IDX). The results of the study show that: (1) earnings management has an effect on bond ratings; (2) liquidity ratio has an effect on bond rating; and (3) the activity ratio has no effect on bond ratings.
Analisis Likuiditas, Profitabilitas, dan Ukuran Perusahaan terhadap Perubahan Laba pada Perusahaan Manufaktur Sektor Barang Konsumsi yang Terdaftar di BEI Eko Prasetyo; Petty Arisanti
Indonesian Journal of Applied Accounting and Finance Vol. 1 No. 2 (2021): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (535.361 KB) | DOI: 10.31961/ijaaf.v1i2.1347

Abstract

This study was conducted to determine how the effect of liquidity as measured by the Quick Ratio, profitability as measured by Net Profit Margin, and Firm Size on Profit Changes. The type of data used is secondary data obtained from the publication of performance summaries listed on the Indonesian Stock Exchange (IDX). The population in this study are manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange in 2018-2020, totaling 37 companies. The sampling technique used is purposive sampling which is then obtained as many as 25 samples of companies. The data analysis technique in this study is multiple linear regression analysis with a 5% confidence level. The results showed that the variables of profitability and firm size had a significant effect on changes in earnings, while the liquidity variables had no significant effect on changes in profits. Based on the results of the F test, it is known that all independent variables simultaneously have a significant effect on changes in earnings.