Analisis Kinerja Keuangan Sebagai Dasar Investor Dalam Menanamkan Modal Pada PT. Bukit Asam,TBK (Study Kasus pada PT. Bukit Asam,TBK)

Efriyanti, Farida; Anggraini, Retno; Fiscal, Yunus

doi:10.36448/jak.v3i2.236

Cited by 5 publications

(5 citation statements)

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“…Bertujuan untuk mengukur prestasi yang dicapai oleh suatu organisasi dalam suatu periode tertentu mencerminkan tingkat keberhasilan pelaksanaan kegiatannya. Selain itu melihat kinerja organisasi secara keseluruhan, maka pengukuran kinerja juga dapat digunakan untuk menilai kontribusi suatu bagian dalam pencapaian tujuan keseluruhan maka financial performance dapat digunakan untuk menilai kontribusi suatu bagian dalam pencapaian tujuan secara keseluruhan (Efriyanti et al, 2012) Firm size menunjukkan nilai besar kecilnya suatu perusahaan dapat dilihat dari seberapa besar total asset, nilai pasar sahan, dan lain-lain. Financial leverage menunjukkan penggunaan proporsi utang untuk membiayai investasinya.…”

Section: Pengaruh Firm Size Dan Financial Leverage Terhadap Financialunclassified

Pengaruh Firm Size Dan Financial Leverage Terhadap Financial Performance Pada Pt. Japfa Comfeed Indonesia

Nano

Ponirah

Falah

2021

FJSFM

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The company's financial performance is the first benchmark to build investor confidence. Describes the state of the company and can be a reference for investment decisions. This article aims to increase the influence of firm size and financial leverage on financial performance of PT.Japfa Comfeed Indonesia firm size shows the size of a company. While financial leverage the proportion of debt usage to finance its investment. This article also uses descriptive methods and quantitative approaches, namely to describe the results of research whose data is presented in numerical form. The data in this article is secondary data taken from financial statements PT. Japfa Comfeed Indonesia, Tbk. and supported by literature and documentation studies, which are processed statistically and quantitatively. The results of this study concluded that partially firm size has an insignificant influence on financial performance. But for financial leverage has a significant influence on financial performance. Simultaneously, firm size and financial leverage have a significant influence on financial performance with a contribution of 66.8% meaning that 33.2% of financial performance is influenced by other factors that are not examined in this study.

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Section: Pengaruh Firm Size Dan Financial Leverage Terhadap Financialunclassified

Pengaruh Firm Size Dan Financial Leverage Terhadap Financial Performance Pada Pt. Japfa Comfeed Indonesia

Nano

Ponirah

Falah

2021

FJSFM

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“…Effective management of business activities can improve a company's financial performance, leading to higher profits. Investors can evaluate a company's financial performance to make informed investment decisions (Efriyanti et al, 2012). The objectives of measuring financial performance include assessing a company's liquidity, solvency level, profitability, and stability (Asmadi & Rahmawati, 2021).…”

Section: Literature Reviewmentioning

confidence: 99%

Performance of Sharia Public Companies During the Covid-19: An Altman Z-Score Analysis

Asmadi

Rahmawati

Ihsan

2023

SJEKI

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This research aims to assess and analyze the financial performance of public companies operating under the Sharia category during the Covid-19 pandemic. The Altman Z-Score method, which utilizes four parameters and secondary data, was employed to investigate the 2020 financial statements of 30 companies listed in the Sharia category in JII. The study findings indicate that three companies exhibited potential bankruptcy as their Z-Score value was less than 1.1, while three other companies were susceptible to bankruptcy with a Z-Score value between 1.1 and 2.6. In contrast, 24 companies were classified as financially healthy since their Z-Score value was greater than 2.6. To mitigate the risk of bankruptcy, management is advised to implement effective debt restructuring and management strategies while examining best practices from companies that thrived during the pandemic. This research underscores the effectiveness of the Altman Z-Score method in assessing financial performance, identifying financial issues, predicting bankruptcy, and evaluating a company's financial health level.======================================================================================================== ABSTRAK – Kinerja Perusahaan Publik Syariah Pada Masa Pandemi Covid-19: Analisis Altman Z-Score. Penelitian in bertujuan untuk mengetahui dan menganalisis kinerja perusahaan terbuka kategori syariah pada masa pandemi Covid-19. Penelitian ini menggunakan metode Altman Z-Score dengan empat parameter dan data sekunder yaitu laporan keuangan tahunan perusahaan periode 2020, dengan sampel penelitian berjumlah 30 perusahaan terbuka kategori syariah dalam JII. Hasil penelitian menunjukkan 3 perusahaan berpotensi bangkrut karena nilai Z-Score kurang dari 1,1, dan 3 perusahaan berpotensi rawan bangkrut karena nilai Z-Score antara 1,1 dan 2,6, serta ada 24 perusahaan dalam kategori sehat karena Z-Score lebih dari 2,6. Untuk mengantisipasi potensi kebangkrutan, manajemen diharapkan dapat menerapkan strategi rekstrukturisasi manajemen dan utang serta melihat praktik baik perusahaan yang mampu bertahan dimasa pandemi. Penelitian ini juga menunjukkan bahwa metode Altman Z-Score mampu mengevaluasi kinerja, mendeteksi masalah keuangan, memprediksi kebangkrutan, dan dapat mengukur tingkat kesehatan keuangan perusahaan.

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“…Company performance can be formulated as work results obtained from the implementation of activities over a certain period of time in order to obtain a profit. Meanwhile, profit is used as an important measure of the performance appraisal of a company (Efriyanti, Anggraini, & Fiscal, 2012). It can be concluded that the company's financial performance is the management of financial operational activities effectively and efficiently as an effort to generate optimal operating profits (Budiyono & Arum, 2020).…”

Section: Financial Performancementioning

confidence: 99%

The influence of intellectual capital, good corporate governance and accounting conservatism on company’s financial performance

Regina

2021

JIAFR

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Purpose - This research aimed to determine the effect of intellectual capital, good corporate governance (board of commissioners, independent commissioners and managerial ownership) and accounting conservatism on company financial performance (study of companies listed on the Jakarta Islamic Index (JII) in 2017-2019).Method - The population in this research was 42 companies registered in JII 2017-2019. Purposive sampling method was used for sample selection and 16 companies were selected. This research used secondary data with multiple regression model data analysis.Result - The results of this research stated that intellectual capital had a positive and significant effect on the company's financial performance. Good corporate governance as measured by the board of commissioners, independent commissioners and managerial ownership had a negative but insignificant effect on the company's financial performance, and accounting conservatism had a positive but insignificant effect on the company's financial performance.Implication - Companies registered in JII are advised to improve the financial performance of their companies, especially those listed in 2017-2019.Originality - The secondary data sources used in this research were obtained from the official website of the Indonesia Stock Exchange (BEI), namely www.idx.co.id.

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Analisis Kinerja Keuangan Sebagai Dasar Investor Dalam Menanamkan Modal Pada PT. Bukit Asam,TBK (Study Kasus pada PT. Bukit Asam,TBK)

Cited by 5 publications

References 0 publications

Pengaruh Firm Size Dan Financial Leverage Terhadap Financial Performance Pada Pt. Japfa Comfeed Indonesia

Pengaruh Firm Size Dan Financial Leverage Terhadap Financial Performance Pada Pt. Japfa Comfeed Indonesia

Performance of Sharia Public Companies During the Covid-19: An Altman Z-Score Analysis

The influence of intellectual capital, good corporate governance and accounting conservatism on company’s financial performance

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