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ANALISIS PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN INFRASTRUKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Amelia Indriani Puspitasari; Virda Susanti; Ananda Mitsa Ghalizha Laksmanta; Ananda Mitsa Ghalizha Laksmanta; Cherli Eka Aprillia; Cherli Eka Aprillia
Jurnal Ekonomi dan Manajemen Vol. 2 No. 4 (2022): Desember : Jurnal Ekonomi dan Manajemen
Publisher : Amik Veteran Porwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1837.411 KB) | DOI: 10.55606/optimal.v2i4.833

Abstract

This study aims to compare the financial performance of companies listed on the Indonesia Stock Exchange: PT. Adhi Karya Tbk, PT. Jaya Konstruksi Manggala Pratama Tbk, PT. Nusa Raya Cipta Tbk, and PT. Waskita Beton Precast Tbk for the 2019-2021 period using liquidity ratios, activity ratios, solvency ratios, and profitability ratios. The data used is qualitative data with descriptive analysis, namely a research method that aims to describe the actual situation by collecting collecting, managing, presenting, and analyzing the various data found and comparing them with existing theories. The results of the study reveal that there are variations or differences in the financial performance of companies listed on the Indonesia Stock Exchange: PT. Adhi Karya Tbk, PT. Jaya Konstruksi Manggala Pratama Tbk, PT. Nusa Raya Cipta Tbk, and PT. Waskita Beton Precast Tbk for the 2019-2021 period.
Pengaruh Good Corporate Governance Dan Struktur Modal Terhadap Kinerja Keuangan Virda Susanti; Tries Ellia Sandari
Akuntansi Vol. 2 No. 3 (2023): September : Jurnal Riset Ilmu Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i3.292

Abstract

This study aims to determine the effect of good corporate governance and capital structure on the financial performance of healthcare sector companies listed on the Indonesia Stock Exchange in 2017-2021. This study uses a quantitative approach with secondary data sources obtained from company financial reports through the IDX and IDN financials websites. The sample used was 8 companies in the healthcare sector using a purposive sampling method. The data analysis technique used SPSS 22 software. Based on the results of the study, it was shown that partially the board of directors indicators with a sig value of 0.503 > 0.05, t-count -0.677 and the board of directors was 0.389 > 0.05, t-count 0.389 had no effect on financial performance (ROA), while the audit committee indicator with a sig value of 0.007 <0.05, t-count -2.868 has an effect on ROA. Capital structure variable with DAR indicator with sig value of 0.324 > 0.05, t-count -1.002 and DER of 0.179 > 0.05, t-count 1.371 had no effect on financial performance (ROA). Simultaneously with a value of 0.016 <0.05, f-count 3.258 the variable good corporate governance and capital structure affect financial performance.