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Journal : Jurnal Ilmiah Akuntansi Kesatuan

Analisis Kinerja Keuangan Pada Industri Property dan Real Estate Serta Kontribusinya Terhadap Pendapatan Negara Dari Sektor Pajak Ferina, Veren; Amrulloh, Amrulloh
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 2 (2020): JIAKES Edisi Agustus 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i2.381

Abstract

The global economy is currently experiencing a shocking crisis. Many people, particularly entrepreneurs, are affected by this condition. This compels companies in Indonesia to maintain their good performance in order to be able to compete and survive. Company performance can be identified and assessed through analysis on the company's financial statements. The financial statements consist of the Statement of Financial Position, the Profit and Loss Statement, the Equity Change Report, the Cash Flow Statement, and the Notes to Financial Statements. With the analysis of financial statements, the performance of an enterprise can be assessed by performing a mathematical calculation of the items in the financial statements. In addition to examining the company's performance, financial statement analysis can also predict the company's financial condition in the future. It also serves as the source of information about the company's health condition. This financial statement analysis is very useful as information for various parties, such as the government, investors, and other users of financial statements to assess the financial condition of a company. The purpose of this study was to determine the financial performance of property and real estate companies as well as their contributions to the state from the tax sector. The research was conducted by taking financial statements from property and real estate companies listed on the Indonesia Stock Exchange in 2016-2018. The results show that the property and real estate companies with the best financial performance was Bumi Serpong Damai Tbk. In terms of contributions made by companies from the tax sector, Pakuwon Jati Tbk has contributed increasingly consistent every year. However, if seen from its financial performance, Bumi Serpong Damai Tbk has the best performance and good tax contributions. Key words :Analysis of Financial Performance and Tax Contributions.
Pengaruh Likuiditas, Profitabilitas, Dan Pertumbuhan Perusahaan Terhadap Penerimaan Opini Audit Going Concern Perusahaan Farmasi Zaelani, Muhamad; Amrulloh, Amrulloh
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 2 (2021): JIAKES Edisi Agustus 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i2.877

Abstract

Kelangsungan hidup suatu perusahaan selalu melekat pengaruhnya dengan pentingnya peran manajemen bisnis suatu perusahaan dalam mengelola perusahaan tersebut agar terus bisa berjalan dan berkembang, selain peran manajemen keberlangsungan perusahaan juga melebar pada peran auditor terkait perusahaa tersebut, karena auditor bertanggung jawab untuk selalu mengevaluasi kinerja serta status keberlangsungan hidup perusahaan (Alichia, 2008).. Penelitian ini merupakan penelitian untuk menguji pengaruh Likuiditas, Profitabilitas, dan Pertumbuhan perusahaan terhadap penerimaan opini audit going concern. Penelitian ini merupakan penelitia kuantitatif dengan metode analisis korelasi, dimana peneliti menunjukkan beberapa hubungan variabel tertentu. Hasil dari seleksi data dengan menggunakan metode purposive sampling, yaitu teknik pengambilan sampel dengan menggunakan kriteria tertentu seperti perusahaan Farmasi yang tercatat di Bursa Efek Indonesia (BEI) pada tahun 2017 sampai dengan 2019 dengan sampel perusahaan sebanyak 8 perusahaan dan sample laporan keuangan yang digunakan sebanyak 24 laporan keuangan. Teknik analisis data yang digunakan yaitu teknik analisis regresi logistik, dengan menggunakan program SPSS 26. Hasil dari analisis regresi menunjukkan bahwa dari tiga hipotesis yang diuji menyatakan bahwa variabel Likuiditas, Profitabilitas, dan Pertumbuhan Perusahaan mendukung hipotesis. Jadi, Ketiga Variabel tersebut tidak mempengaruhi auditor dalam pemberian opini audit going concern. Kata kunci: Opini Audit Going Concern, Likuiditas, Profitabilitas, dan Pertumbuhan Perusahaan