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ANALISIS RASIO PROFITABILITAS DAN RASIO LIKUIDITAS DALAM MENGUKUR KINERJA KEUANGAN PT. GUDANG GARAM TBK PERIODE 2014-2018 Listiawati Listiawati; Erni Kurniasari
Banque Syar'i : Jurnal llmiah Perbankan Syariah Vol 5 No 2 (2019): Juli - Desember 2019
Publisher : Departement of Islamic Banking, Faculty of Islamic Economics and Business, The State of Islamic University (UIN) Sultan Maulana Hasanuddin Banten,

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (608.925 KB) | DOI: 10.32678/bs.v5i2.2529

Abstract

Financial performance is one measure that can assess the success of a company in generating profits. Measurement of financial performance using profitability ratios with measures of profit margins, return on assets and return on equity, while liquidity ratios are measured using the current ratio and quick ratio. The purpose of this study was to determine the profitability ratios seen from Profit Margin, Return On Assets, and Return On Equity and liquidity ratios seen from the Current Ratio and Quick Ratio. This type of research conducted in this study is qualitative research. Sources of data taken are secondary data and documentation and data collection techniques by observation, documents, and triangulation. Data analysis procedure with the analysis of financial statements of PT. GUDANG GARAM TBK. The results of research measuring the financial performance of PT. GUDANG GARAM TBK. judging from the profitability ratio and liquidity ratio, the period 2014-2018 can be said to be a company that is not good because the average value of financial performance calculations for five years is below the standard measurement value. The conclusion of this study is that profitability ratios and liquidity ratios are below the standard measure so that companies reduce unnecessary expenses, and delay new investment. Meanwhile, to maintain liquidity the company needs to increase cash flow Referensi: Bambang, Riyanto. 2010. Manajemen Keuangan Teori, Konsep, dan Aplkasi. Bandung: Alfabeta. Conny, R.Semiawan. 2009. Metode Penelitian Kualitatif: Jenis, Karakteristik dan Keunggulannya. Jakarta: Grasindo. Fahmi, Irham. 2011. Analisa Laporan Keuangan. Bandung: Alfabeta. Gibson. 2003. Organisasi, Perilaku, Struktur dan Proses Edisi ke-5. Jakarta: Erlangga. Irawati, Susan. 2006. Analisa Informasi Keuangan. Yogyakarta: Liberty. Jumingan. 2006. Analisis Laporan Keuangan. Jakarta: PT.Bumi Aksara. Kasmir. 2013. Analisis Laporan Keuangan. Edisi I. Cetakan Keenam. Jakarta: PT. Rajawali Pers. Mathis, Robert L. 2006. Analisis Laporan Keuangan. Jakarta: Salemba Empat. Mulyadi. 2006. Sistem Akuntansi. Edisi 3, Jakarta: Salemba Empat 2007. Akuntansi Manajemen: Konsep, Manfaat dan Rekayasa. Edisi II. Jakarta: STIE YKPN. Munawir. 2012. Analisa Informasi Keuangan. Yogyakarta: Liberty. Rambe, Dkk. 2015. Analisis Laporan Keuangan. Jakarta: Salemba Empat. Sartono, R.Agus. 2010. Manajemen Keuangan Teori dan Aplikasi. Yogyakarta: BPEE. Sawir, Agnes. 2005. Analisis Kinerja Keuangan dan Perencanaan Keuangan Perusahaan. Jakarta: PT. Gramedia Pustaka Utama. Sucipto. 2003. Manajemen Keuangan Teori, Konsep, dan Aplikasi. Cetak VIII. Yogyakarta: Ekonisia. Sudana. 2011. Manajemen Keuangan Perusahaan Teori & Praktek. Jakarta: Erlangga. Sugiyono. 2016. Memahami Penelitian Kualitatif. Bandung: Alfabeta. Syafrida, Hani. 2015. Teknik Analisa Laporan Keuangan. Medan: UMSU Press. Syamsudin, Lukman. 2009. Manajemen Keuangan Perusahaan. Jakarta: Rajawali Pers. Sumber dari Jurnal Ilmiah: Suhendro, Dedi. 2018. Analisis Penilaian Kinerja Keuangan Perusahaan Menggunakan Rasio Keuangan pada PT. Unilever Indonesia Tbk yang terdaftar di Bursa Efek Indonesia (BEI). Jurnal Ilmiah Ilmu Manajemen. Desember 2018. Vol 3. Edisi 1: 482-506. Andres Maith, Hendry. 2013. Analisis Laporan Keuangan dalam Mengukur Kinerja Keuangan pada PT. Hanjaya Mandala Sampoerna tbk. Jurnal Akuntansi. September 2013. Vol 1. Edisi 3: 619-628. Nur Khasanah, Khurun. 2017. Analisis Rasio Profitabilitas dan Rasio Likuiditas untuk Menilai Kinerja Keuangan PT. Mayora Indah Tbk. tahun 2010-2015. Jurnal Ekonomi. Desember 2017. Vol 1. Edisi 1: 112-121. Dwi Ramadhan, Kurnia., Syarfan La Ode. 2016. Analisis Laporan Keuangan dalam Mengukur Kinerja Perusahaan pada PT. Ricky Kurniawan Kertapersada (Makin Group) Jambi. Jurnal Ilmu Sosial dan Ilmu Politik. Oktober 2016. Vol 2. Edisi 2: 190-207. Dewa, Yogaswara., Siti Sunrowiyati. 2016. Analisis Rasio Keuangan sebagai Alat Penilaian untuk Mengukur Kinerja Keuangan Perusahaan pada SPBU Gedog. Jurnal Ekonomi. Desember 2016. Vol 3. Edisi 2: 2407-2680. Sumber dari Internet : Bursa Efek Indonesia. Website: www.idx.co.id , ( diakses pada tanggal 25 Juni 2019 ) Syariah Saham. Website:https://www.syariahsaham.com/2018/03/download-ringkasan-kinerja-seluruh.html?m=1, ( diakses pada tanggal 25 Juni 2019).
Profitabilitas Dan Leverage Dalam Mempengaruhi Effective Tax Rate Erni Kurniasari; Listiawati Listiawati
Jurnal Manajemen Vol. 9 No. 1 (2019): Jurnal Manajemen
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (651.6 KB) | DOI: 10.30656/jm.v9i1.1024

Abstract

This study aims to determine the influence of profitability and leverage on effective tax ratepartially and simultaneously. The variables used in this study are effective tax rate, profitability, and leverage. This study is an empirical study with sample selection based on criteria. The sample used was 8 pharmaceutical companies listed on the Indonesia Stock Exchange in the period 2013-2017. The results of the study prove that partially profitability has no influence on effective tax rate and leverage has an influence on effective tax rate. Simultaneously it is proven that profitability and leverage have an influence on effective tax rate. Based on the coefficient of determination, it can be interpreted that effective tax rate is influenced by profitability and leverage of 17.3% and other variables of 82.7%.
PENGARUH LIKUIDITAS, PROFITABILITAS, DAN STRUKTUR ASET TERHADAP STRUKTUR MODAL PERUSAHAAN Erni Kurniasari; Listiawati
JURNAL CAFETARIA Vol 2 No 2 (2021): JURNAL CAFETARIA
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51742/akuntansi.v2i2.353

Abstract

This research aims to determine the influence of liquidity, profitability, and asset structure on capital structure partially and simultaneously. The population in this research are pharmaceuticals companies listed on the Indonesian Stock Exchange in the period 2015-2019. The sample selection used purposive sampling method. The sample in this research are 7 pharmaceuticals companies listed on the Indonesian Stock Exchange for 5 years in the period 2015-2019. Based on the results of this research, the researcher concludes that partially profitability and asset structure have a significant influence on the capital structure, while liquidity has no significant influence on the capital structure. Simultaneously, liquidity, profitability, and asset structure have a significant influence on the capital structure. The coefficient of determination is 0,517, showed that liquidity, profitability, and asset structure have 51,7% to the capital structure, while 48,3% are determined by another variables.