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All Journal Widya Akuntansi dan Keuangan
Trisa Inna Fitriyani
Institut Manajemen Wiyata Indonesia
Religion Economics, Econometrics & Finance Social Sciences

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Analisis Common Size dan Rasio Keuangan Perusahaan Sektor Industri Barang Konsumsi di BEI Trisa Inna Fitriyani; Zulkarnain Zulkarnain
Jurnal Widya Akuntansi dan Keuangan Vol 2 No 2 (2020): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v2i2.850

Abstract

This analysis is carried out aiming to see the performance of the consumer goods industry/ CGI sector listed on the Indonesia Stock Exchange (IDX) using common size analysis and financial ratio analysis. The research method used in this research is descriptive research method. The data used is secondary data, in the form of CGI sector financial statements for the period 2017-2018, which are published on the IDX website. The data used is the financial statements of 53 companies. The source of the theory is obtained through library research and similar research obtained from research journals. Financial ratio analysis used is the current ratio, quick ratio, debt to assets, debt to equity, total asset turnover, fixed asset ratio, gross profit margin, return on assets, and return on equity. The analysis shows an increase and a decrease, and a stable number for the results.
R&D Intensity: Peran Board Size, Board Independence, dan Board Participation Zulkarnain Zulkarnain; Trisa Inna Fitriyani
Jurnal Widya Akuntansi dan Keuangan Vol 5 No 01 (2023): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v5i01.3525

Abstract

Indonesia's innovation rate is still low and industry participation in innovation is less than 20%. In a company, the board of directors play an important role in innovation with the greatest power to select R&D projects and to evaluate their effectiveness. Nevertheless, the uncertainty of expected R&D results is a consideration for directors to implement innovation in the company. Then this study aims to examine R&D intensity, and how board size, board independence, and board participation affect it. The manufacturing industry listed on the Indonesia Stock Exchange during the 2017-2019 period were the subject of the study. The sample selection used purposive sampling with the sample used in this study were 48 companies and 144 observation data. The results of this study indicated that board size, board independence, and board participation had no effect on R&D intensity. This showed that the board of directors were not the only party that made decisions related to R&D, its role as an agent made the decisions taken and the policies determined in line with the interests of shareholders.
Co-Authors Zulkarnain Zulkarnain