Article Per Year (5 Year)
p-Index From 2019 - 2024
0.408
P-Index
This Author published in this journals
All Journal E-journal Field of Economics, Business and Entrepreneurship (EFEBE)
Agrianti Komalasari
Fakultas Ekonomi dan Bisnis, Universitas Lampung
Religion Economics, Econometrics & Finance Environmental Science Public Health Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Pengaruh Asset Tangibility, Profitability, dan Growth Terhadap Leverage Saat Pandemi Covid-19 Riska Tiara Putri; Agrianti Komalasari; Widya Rizki Eka Putri
E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Vol. 1 No. 3 (2022): Vol.1 No.3 (2022)
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1357.114 KB) | DOI: 10.23960/efebe.v1i3.33

Abstract

This study aims to examine the effect of asset tangibility, profitability, and growth on leverage which is reflected in the debt to asset ratio (DAR). This study used a sample selection method which was carried out using a purposive sampling method. This study uses a data sample of 57 infrastructure, utilities, and transportation companies listed on Indonesia Stock Exchange for period 2020-2021. The analysis statistic utilized to test the hypothesis is multiple linear regression analysis. The test showed that statistically the independent variable asset tangibility, profitability, and growth simultaneously have positive and significant effect on leverage. The testing partially asset tangibility has a positive effect on leverage, profitability had a negative effect on leverage. While the independent variable growth had no effect on leverage.
Analisis Perbandingan Kualitas Laba Sebelum dan Sesudah Implementasi Psak 71 pada Perbankan yang Terdaftar Di Bursa Efek Indonesia Siti Khusfatun Khasanah; Agrianti Komalasari
E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Vol. 1 No. 4 (2022): Vol.1 No.4 (2022)
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1192.996 KB) | DOI: 10.23960/efebe.v1i4.54

Abstract

This research is motivated by the implementation of a new financial accounting standard, namely PSAK 71, the adoption of IFRS 9 revision 2017 which has just begun to be effectively implemented in Indonesia starting in early 2020. This study aims to analyze the comparison of earnings quality between before and after the implementation of PSAK 71 in banks that listed on the Indonesia Stock Exchange. By using quantitative methods. Data were collected by purposive sampling method. The population in this study are banks listed on the Indonesia Stock Exchange in 2019 and 2020 as many as 47 banks. The sample used in this study were 41 banks that met the criteria. Data analysis in this study was conducted using the paired-samples t-test. Based on the results of the paired-samples t-test in this study, it shows that there is no significant difference in earnings quality between before and after the implementation of PSAK 71
Co-Authors Riska Tiara Putri Siti Khusfatun Khasanah Widya Rizki Eka Putri