http://repository.kalbis.ac.id/handle/123456789/147 2026-09-30T05:51:21Z http://repository.kalbis.ac.id/handle/123456789/1877 Title: Pengaruh Manajemen Laba, Likuiditas dan Siklus hidup Terhadap Return on Assets pada Subsektor Pertambangan Tahun 2020-2024 Authors: Syahidah, Nisa Asma Abstract: This study aims to analyze the effect of earnings management, liquidity, and life cycle on Return on Assets (ROA) in mining subsector companies during the 2020–2024 period. This research employs a quantitative method. The population consists of mining companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The sample was selected using a non-probability sampling technique, specifically purposive sampling, resulting in 18 companies and a total of 90 observations. The data were analyzed using multiple linear regression with EViews 12. The results of the t-test indicate that, partially, earnings management (t = 3.362, p = 0.0013), liquidity (t = 1.497, p = 0.1388), and life cycle (t = 2.369, p = 0.0206) have varying effects on ROA. Furthermore, the F-test result of 7.172 with a significance value of 0.000 indicates that earnings management, liquidity, and life cycle simultaneously affect Return on Assets. The findings reveal that earnings management and life cycle have a significant effect on Return on Assets, whereas liquidity does not have a significant effect on Return on Assets. 2026-05-08T00:00:00Z http://repository.kalbis.ac.id/handle/123456789/1762 Title: Pengaruh Net Income, Cash Holding, dan Current Ratio terhadap Harga Saham Perusahaan Kesehatan Authors: Carolus, Thomas Abstract: The purpose of this study is to examine how net income, cash holdings, and the current ratio affect the stock price of companies in the health industry between 2018 and 2023. Purposive sampling is the sampling approach used in this quantitative study. Out of 36 companies, 18 are included in the sample. With the use of SPSS software, multiple linear regression is the analysis technique employed. The findings indicate that while net income has no bearing on stock price, cash holdings and the current ratio do. Additionally, stock prices are influenced by net income, cash holdings, and the current ratio all at the same time. 2025-07-01T00:00:00Z http://repository.kalbis.ac.id/handle/123456789/1696 Title: Pengaruh Kinerja Pengelola Keuangan dan Pemanfaatan Teknologi Informasi terhadap Kualitas Pelaporan Keuangan Authors: Setiadi, Jonathan Chaeros Abstract: This study aims to examine the effect of financial manager performance and the utilization of information technology on the quality of financial reporting in PT Indotruck. The quality of financial reporting is one of the important indicators in the transparency and accountability of financial management. This study uses a quantitative approach with a survey design. The data analysis method used is multiple linear regression to test the effect of financial manager performance variables and the utilization of information technology on the quality of financial reporting. The results of the study indicate that financial manager performance and the utilization of information technology have a significant effect on the quality of financial reporting. The utilization of information technology, especially in the form of accounting software, has been shown to increase the accuracy and efficiency of financial reporting. This study provides implications for financial managers and Organizations to further improve the competence of financial managers and maximize the utilization of information technology to produce quality financial reports. 2025-02-24T00:00:00Z http://repository.kalbis.ac.id/handle/123456789/1628 Title: Pengaruh Profitabilitas, Likuiditas, dan Struktur Aset terhadap Kebijakan Hutang pada Perusahaan Sektor Industrial di Bursa Efek Indonesia Authors: Putra, Charli Abstract: The strategy in determining a company’s debt policy must be considered wisely to avoid the risk of bankruptcy in the future. The purpose of this research is to determine the influence of profitability, liquidity, and asset structure on company debt policy. This research use quantitative methods with purposive sampling criteria as the basis for selecting data samples. The data collection method in this research uses observation of published financial report. The number of samples in this research was 66 sample obtained from 16 industrial sector companies listed on the Indonesia Stock Exchange. Later, the data will be processed with IBM SPSS Statistics 23 software as a useful program to assist writers in processing various data. The result of this research show that profitability has a negative and significant influence on debt policy, liquidity also has a negative and significant influence on debt policy, while asset structure apparently does not have a significant influence on debt policy. 2024-05-25T00:00:00Z