Liquidity: Jurnal Riset Akuntansi dan Manajemen

Efek Kualitas Integrated Reporting Terhadap Biaya Modal Ekuitas Yang Dimoderasi Dengan Kompleksitas Organisasi

Amanda Galuh Pitaloka, Ika Permatasari — Wed, 09 Jul 2025 17:19:58 +0000

This study aims to obtain empirical evidence regarding the effect of Integrated Reporting (IR) quality on the cost of equity capital, with organizational complexity as a moderating variable. This research sample includes all companies listed on the Indonesia Stock Exchange ESG index consisting of ESGLEADERS, ESGSKEHATI, and ESGQKEHATI. This research was conducted during the period 2019 to 2023 with a total of 117 observations. The method used is multiple linear regression analysis with the Moderated Regression Analysis (MRA) approach. The results showed that IR quality had no effect on the cost of equity capital, and organizational complexity did not moderate the relationship. This is due to several factors, including the limitations of measuring organizational complexity which is only represented by leverage, the observation period which includes disruptions due to the COVID-19 pandemic, and the relatively limited number and diversity of samples. In addition, the utilization of IR information by domestic investors is still low, due to market orientation that still focuses on conventional financial information and short-term performance. The absence of regulations that require the implementation of IR and the inconsistency of disclosure quality between companies are also factors that hinder IR in functioning as a signal of reducing information asymmetry. This study has implications for investors and policies that support the standardization of integrated reporting, so that IR can function optimally in reducing the cost of capital and increasing market efficiency.

Analisis Rasio Laporan Keuangan Untuk Menilai Kinerja PT. Indofood

Salsabila Avrillia, Dia Nur Aini, Anastasia Br Subakti, M. Alkirom Wildan — Mon, 28 Apr 2025 02:22:44 +0000

This study aims to analyze the financial performance of PT Indofood Sukses Makmur Tbk using the financial ratio analysis method, including liquidity, solvency, activity, and profitability ratios based on the 2020-2021 financial statements. The results of the analysis show that PT Indofood has quite good financial performance, as evidenced by the high liquidity ratio and significant profitability. The Current Ratio of 134.106% and Quick Ratio of 102.713% indicate the company's ability to meet short-term obligations. Meanwhile, the Debt to Equity ratio of 157% indicates the dominance of debt in the capital structure, which has the potential to increase financial risk. In terms of operational efficiency, the Inventory Turnover ratio of 8 times and Total Assets Turnover of 0.65 indicate good asset management. In addition, the Net Profit Margin of 11.3% and Return on Equity (ROE) of 19% indicate solid profitability. However, the company needs to pay attention to debt management and strengthen its liquidity structure to minimize financial risks. By maintaining operational efficiency and product innovation, PT Indofood Sukses Makmur Tbk has the potential to continue to grow and compete in the food and beverage industry.

Dampak Brand Awareness, Loyalitas Pelanggan, dan Saluran Distribusi Terhadap Volume Penjualan Pupuk Pada CV. Artho Moro

Irfan Jaya, Fauzia Afriyani, Roswaty — Mon, 28 Apr 2025 00:00:00 +0000

This study aims to examine the influence of brand awareness, customer loyalty, and distribution channels on the sales volume of fertilizers at CV. Artho Moro. These three variables were analyzed both individually and collectively to evaluate their contribution to improving sales performance. The study employs a quantitative approach using survey methods, with data collected through questionnaires distributed to the company’s consumers. Data analysis was conducted using multiple linear regression techniques to identify relationships among the variables. The findings reveal that brand awareness, customer loyalty, and distribution channels collectively have a significant impact on sales volume. Individually, customer loyalty has the greatest effect on increasing sales volume, followed by distribution channels and brand awareness. The study recommends that the company develop an integrated marketing strategy to strengthen brand awareness, enhance customer loyalty, and manage distribution channels optimally to maintain competitiveness in the market.

Liquidity Management as an Effect to Operational Performance and Firm Value

Rony Uncok Cahyadi — Wed, 26 Feb 2025 06:12:23 +0000

Classical theory affirms that effective liquidity management will increase operational performance and firm value. The purpose of this research is to verify the correctness of the theory, by examined the effect of liquidity management to operational performance and firm value. Liquidity management which is examined in this research using the measurement variable of Cash Conversion Cycle (CCC), while the variable for measuring operational performance using ROA, and for the measurement variable of firm value using Tobin's Q ratio. The sample used in this research is 102 firms listed on the IDX, from the manufacturing industry. The data from this research were obtained from the company's annual financial statements for the period of 2023. The analyze method in this research using multiple linear regression model to examining the data variables. The results of this research find that liquidity management is negative, but not correlation and not effect to operational performance, while on firm value it is negative and has a weak correlation and may be effected by liquidity management. The result of examines the effect of liquidity management to operational performance in this research not match the expected result, which is due to the small average of the ROA ratio, this shows that the firm sampled in this research are able to manage their liquidity well, indicated by ability to shorten the Cash Conversion Cycle time, but not equal with the firm’s ability to maximize the utilization of its own assets to earn profits.

Investigasi Lanjutan Faktor Sosiodemografi Dengan Tindakan Swafoto Sebagai Indikator Kepuasan Konsumen Restoran di Kota Tangerang Selatan

Tito Siswanto, Suparman, Lia Survika, Arfah Hanum — Thu, 06 Feb 2025 16:48:35 +0000

The act of taking selfies and sharing photos through social media is believed to be influenced by the satisfaction consumers feel regarding the services they receive. This research aims to: (a) Identify consumer sociodemographic factors associated with selfie behavior as an expression of satisfaction; (b) conduct further investigation into sociodemographic factors and selfie behavior as an indicator of consumer satisfaction. The study focuses on restaurant consumers in South Tangerang City who have visited and engaged in selfie activities. A total of 92 respondents were sampled using purposive sampling techniques. The analysis of the relationship between consumer characteristics and satisfaction levels involves cross-tabulation and chi-square tests to determine the degree of association between consumer characteristics and selfie behavior as an indicator of restaurant consumer satisfaction. The research identifies age and education variables as significantly related to selfie behavior as an expression of satisfaction, while gender and income do not show significant associations. Further details regarding the research findings can be found in this article.