Gala Journal of Accounting and Finance

Pengaruh Current Ratio, Debt To Asset Ratio, Operating Profit Margin Dan Total Assets Turn Over Terhadap Perubahan Laba Pada Perusahaan Food And Beverage Yang Terdaftar Di BEI Periode 2021-2023

Nurul Komariyah, Ratna Wijayanti — Tue, 15 Apr 2025 00:00:00 +0000

The purpose of this study is to determine and analyze the current ratio (CR), debt to asset ratio (DAR), operating profit margin (OPM) and total assets turnover (TATO) on Profit Changes in Food and Beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. The data used in this study are secondary data in the form of annual financial reports of food and beverage companies for the period 2021-2023 via the website www.idx.co.id. Sampling in this study used the purposive sampling method, the samples obtained were 46 food and beverage companies multiplied by 3 years of observation so that the sample data obtained were 138 samples. The number of outlier data was 46 outlier data, so that the sample data in this study was 92 sample data. The analysis technique used in this study was the multiple linear regression analysis method. The results of this study conclude that: current ratio and debt to asset ratio do not affect Profit Changes, while operating profit margin and total assets turnover affect Profit Changes in Food and Beverage companies listed on the IDX for the 2021-2023 period.

Pengaruh Green Accounting Dan Kinerja Lingkungan Terhadap Nilai Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2021-2023

Melya Nur Halizah, Een Yualika — Tue, 15 Apr 2025 00:00:00 +0000

The purpose of this study was to determine and analiyze the influence of green accouting and environmentalperformance on the value of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The phenomenon of environmental degradation has emphasized the importance of sustainable business practices. A quantitative approach was used, eith sample of 23 manufacturing companies multiplied by three years of observation, resulting in 78 sample data uisng a purposive sampling technique. Nineteen outliers resulted in a total of 59 sample data. Secondary data were obtained from annual reports and company sustainability reports. The analytical method used wa multiple linear regression, accompanied by classical assumption test. The results showed that green accounting had no effect on firm value, while environmental performance did affect the value of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period.

Pengaruh Inflasi, Nilai Tukar dan Suku Bunga Terhadap Harga Saham Perusahaan Infrastruktur yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2023

Ulil Maghfiroh, Noviansyah Rizal — Tue, 15 Apr 2025 00:00:00 +0000

Massive infrastructure is a key driver of economic growth. This has fueled increased investor interest in companies in the infrastructure sector, as they are perceived to offer stable growth prospects. This study aims to identify inflation, exchange rates, and interest rates that affect stock prices. A quantitative approach was applied in this study, which included a population of 67 companies. Through purposive sampling, 62 companies were selected as samples, and SPSS version 24 software was used to assist with secondary data processing. The analysis techniques used include classical assumption tests, hypothesis tests, and mulltiple linear regression analysis. The partial results of this study indicate that inflation and exchange rates have a positive and significant influence on stock prices. On the other hand, the interesst rate variable has no effecs on stock prices, indicating that interest rate movements do not influence investor interest.

Pengaruh Good Corporate Governance, Likuiditas, Solvabilitas, Dan Aktivitas Terhadap Kinerja Keuangan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (Bei) Tahun 2021-2023

Farah Alif Fauziyah, Fetri Setyo Liyundira — Tue, 15 Apr 2025 00:00:00 +0000

This study aims to examine the influence of Good Corporate Governance, Liquidity, Solvency, and Activity on the Financial Performance of Manufacturing companies listed on the Indonesia Stock Exchange from 2021 to 2023. This study uses secondary data in the form of financial reports of Manufacturing companies listed on the Indonesia Stock Exchange obtained from the website www.idx.co.id. The sampling technique used is purposive sampling, with a sample size of 115 Manufacturing companies for the 2021-2023 period. The results indicate that Good Corporate Governance (Independent Commissioners), Liquidity (Current Ratio), and Activity (Total Assets Turn Over) have a significant effect on Financial Performance (Return On Assets), while Solvency (Debt to Assets Ratio) has a negative and significant effect on Financial Performance (Return On Assets).

Determinan Income Smoothing pada Perusahaan Properti dan Real Estate di Indonesia

Novinka Putri, Selvia Roos Ana — Tue, 15 Apr 2025 00:00:00 +0000

The aim of this research is to get empirical evidence from testing the influence of cash holding, company growth, financial risk, and political cost on the implementation of income smoothing practices in companies operating in the property and real estate sector listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2023. The study uses a quantitative approach and applies the purposive sampling method in selecting samples. A total of 63 companies were selected based on predetermined criteria. Data were examined using a multiple linear regression technique, the implementation of which was supported by the use of the SPSS application as an analytical aid instrument. The findings of the research indicate that cash holding, financial risk and political cost have a significant positive effect on income smoothing practices. Meanwhile, company growth does not have any effect on the tendency of companies to carry out income smoothing.