Penilaian Profitabilitas Perusahaan dalam Kajian Akuntansi (Studi Kasus pada Perusahaan yang Terdaftar di Indeks Saham Syariah Indonesia)

  • Heny Rofizar IAIN Lhokseumawe
    (ID)
  • Husna Hayati IAIN Lhokseumawe
    (ID)
  • Angga Syahputra IAIN Lhokseumawe
    (ID) http://orcid.org/0000-0002-6609-0622
  • Asmah Savitri IAIN Lhokseumawe
    (ID)

Abstract

The Companies are generally founded with certain activities to generating profits. The company's ability to generate profits is called profitability. The assessment of the company's profitability is not only assessed based on the profit account presented in the financial statements. In this case, it is important to do further analysis of profitability in order to describe the profitability and its development as well as the company's financial performance. This study aims to provide a study in the scope of accounting on the assessment of company profitability by combining financial ratios and trend analysis. This study used a quantitative descriptive approach. The researcher first describes the theory or related studies, then applied it to the company, one of constituents of Indonesia Sharia Stock Index (ISSI), PT. Media Nusantara Citra, Tbk by using financial ratios and trend analysis to see the level and development of the company's profitability. From the results of the profitability assessment using financial ratios in the form of Returns on Assets (ROA) and Net Profit Margin (NPM) and trend analysis, the results obtained are that based on ROA and NPM, the profitability of  PT Media Nusantara Citra Tbk for the 2017-2020 period is considered good means the company's financial condition or performance is considered good, where the average ROA is 10.83% and NPM 23.87%, then based on trend analysis, the company's profitability has a tendency that tends to fluctuate.

Downloads

Download data is not yet available.

References

Anggraeni. (2019). Analisa Kinerja Keuangan Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia. Jurnal eCo-Buss, 1(3), 203-209.

Brigham, E.F & L.C. Gapenski. (2006). Intermediate Financial Management, 7th Edition. Sea Harbor Drive: The Dryden Press.

Bursa Efek Indonesia. (2021). Indeks Saham Syariah Indonesia. Diakses pada https://www.idx.co.id/idx-syariah/indeks-saham-syariah/.

Fakhruddin, M. & M.S. Hadianto. (2001). Perangkat dan Model Analisis Investasi di Pasar Modal. Jakarta: Elex Media Komputindo.

Gitman, L.J (2006). Essentials of Managerial Finance, Fourth Edition. United States: Pearson Education.

Hery. (2015). Pengantar Akuntansi, Comprehensive Edition. Jakarta: PT Grasindo-Gramedia.

International Federation of Accountants (IFAC). (2014). IFAC handbook of International Public Sector Accounting Pronouncements Vol. 1. IFAC Publications

Kasmir. (2008). Analisis Laporan Keuangan. Jakarta: Rajawali Pers.

Lukviarman, N. (2016). Corporate Govermance. Solo: Era Adicitra Intermedia.

Mahdaleni. (2017). Analisis Rasio Profitabilitas Dalam Menilai Kinerja Keuangan Pada PT. Hanjaya Manadala Sampoerna, Tbk. Jurnal Apresiasi Ekonomi, 5(2),83-90.

Munawir, S. (2007). Analisa Laporan Keuangan, Edisi Keempat. Yogyakarta: Liberty.

Purnamasari. (2017). Analisis Pengaruh Laverage Terhadap Profitabilitas Perusahaan Yang Termasuk LQ45 Periode Agustus 2015 – Januari 2016 Di Bursa Efek Indonesia.

Rofizar, H. & M. Arfan. (2013). Nilai Perusahaan dalam kaitannya dengan Arus Kas Bebas dan Pertumbuhan Perusahaan. Jurnal Riset Akuntansi, 6(1), 14-30.

Rofizar, H., M. Arfan & Faisal. (2020). Pengaruh Arus Kas Bebas, Pertumbuhan Perusahaan dan Profitabilitas terhadap Financial Leverage. Jurnal Perspektif Ekonomi Darussalam, 6(1), 1-14.

Sartono, A. (2010). Manajemen Keuangan: Aplikasi dan Teori. Yogyakarta: BPFE

Sujoko, S. & U. Soebiantoro. (2007). Pengaruh Struktur Kepemilikan Saham, Leverage, Faktor Intern dan Faktor Ekstern terhadap Nilai Perusahaan. Jurnal Manajemen dan Kewirausahaan, 9(1), 41-48.

Soemarso. (2004). Akuntansi Suatu Pengantar, Buku 1, Edidi 5. Jakarta: Salemba Empat.

Suwarjono. (2008). Teori Akuntansi Pelaporan Keuangan, Edisi Ketiga. Yogyakarta: BPFE.

Vidada, I.A. (2018). Mengukur Kinerja Keuangan PT Adaro Energy Tbk Melalui Perhitungan Rasio. Jurnal Administrasi Kantor, 6(2), 142-152.

Warren, C.S, J.M. Reeve, J.E. Duchac, N. Suhardianto & Et. al. (2015). Pengantar Akuntansi, Berbasis PSAK Terbaru. Jakarta: Salemba Empat.

Winarno, L.N Hidayati, & A. Darmawati (2015). Faktor-faktor yang Mempengaruhi Profitabilitas Perusahaan Manufaktur yang Listed di Bursa Efek Indonesia. Jurnal Economia, 11(2), 143-149.

Published
2021-09-09
How to Cite
Rofizar, H., Hayati, H., Syahputra, A., & Savitri, A. (2021). Penilaian Profitabilitas Perusahaan dalam Kajian Akuntansi (Studi Kasus pada Perusahaan yang Terdaftar di Indeks Saham Syariah Indonesia). Jurnal Iqtisaduna, 7(2), 104-114. https://doi.org/10.24252/iqtisaduna.v7i2.23545
Section
Volume 7 Nomor 2 (2021)
Abstract viewed = 231 times