Erna Listianingsih
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Pengaruh Perputaran Kas, Perputaran Piutang, Perputaran Persediaan Dan Perputaran Total Aktiva Terhadap Profitabilitas Pada Perusahaan Manufaktur Sektor Industri Dasar Dan Kimia Yang Terdaftar Dibursa Efek Indonesia (BED Periode 2009-2013. Benida Sari; Erna Listianingsih; Lestari Wuryanti
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 4, No 2 (2015): Volume 4 Nomor 2
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (149.666 KB) | DOI: 10.33024/.v4i2.1198

Abstract

Abstract, This study aims to determine whether there is influence of cash tumover, receivabletumover, inventory turnover and total asset turnover to profitability (Return On Investment) inCompany Manufacturing Sector of Basic Industry and Chemical Listed Securities Indonesia StockExchange (BEI) Period 2009-2013. This study used secondary data obtained from www.bci.co.id2015. Data analysis method used is the test data normality, classic assumption test and further testingof hypotheses. The results showed that partially (t test) cash turnover partially influence onprofitability (ROT), partially receivable tumover affect the profitability (ROI), inventory turnover ispartially no effect on profitability (ROD), total asset turnover partially influence to Profitability (ROD,the Sector Manufacturing Company and Chemical Industry Association of Registered SecuritiesIndonesia Stock Exchange (BEI) Period 2009-2013. Simultaneously cash tumover, perpuatranreceivable, inventory turnover and total asset tumover together (Test F) affects peofitabilitas (ROD ona firm base and chemical industry sectors listed on the Indonesia Stock Exchange (BEI).
Analisis Kinerja Keuangan Dengan Pendekatan Altman Untuk Memprediksi Tingkat Kebangkrutan Perusahaan Yang Terdaftar Pada Saham Jakarta Islamic Index Di Bursa Efek Indonesia Nurkhayati Nurkhayati; Erna Listianingsih; Nurmala Nurmala
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 3, No 1 (2014): Volume 3 Nomor 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (194.186 KB) | DOI: 10.33024/.v3i1.1148

Abstract

One of the technical analysis of the company's bankruptcy is using discriminant analysis developed by Altman with a model known is the Z-Score. The purpose of this paper is to investigate the possibility of bankruptcy rate in the companies which is included in the Jakarta Islamic Index (Jll) at the Indonesian Stock Exchange by the method of Altman Z-Score. Samples were taken by using purposive sampling technique with a total sample of six companies. The study found that from six companies, five companies declared bankrupt and the rest of them is to be declared bankrupt. It means that the hypothesis is accepted in where the companies which is included in the Jakarta Islamic Index experienced bankruptcy.