Influence of Activity Ratio to The Performance of Financial Statement of Badan BPJS Ketenagakerjaan Indonesia

Authors(2) :-Sultan, Dr Teddy Oswari

In this study, the writer will analyze the influence of activity ratios on the performance of BPJS Ketenagakerjaan Agency's financial statements with the linear regression model approach. In this research, the author uses the measurement method of Standard Deviation, Historical Simulation and Variance Covariance approaches . The time span used in this research is from 2014 to 2018. This study is to find out how much influence the ratio of activity to return on assets on the BPJS ketenagakerjaan.

Authors and Affiliations

Sultan
Faculty of Economics, Universitas Gunadarma, Jakarta, Indonesia
Dr Teddy Oswari
Faculty of Economics, Universitas Gunadarma, Jakarta, Indonesia

BPJS Ketenagakerjaan, Liquidity Ratio, Leverage Ratio, Activity Ratio, Return on Assets

  1. Keown, Martin, Petty, and Scott (2005).': John Wiley & Sons, Inc
  2. Sutrisno (2003),' Financial Management Theories, Concepts and Applications' , First Edition, Second Printing, Ekonosia, Yogyakarta.
  3. Indonesian Institute of Accountants, 2012,' Financial Accounting Standards' , Jakarta: IAI.
  4. Munawir S., 2010,' Analysis of Financial Statements, Fourth Edition, Thirteenth Printing' , Liberty, Yogyakarta.
  5. Harahap, Sofyan Syafri. 2010.' Financial Accounting Theory, First Edition' . Third edition, PT Bumi Aksara, Jakarta.
  6. Gitman Marbun, Rocky et al (2012).' Complete Law Dictionary' . Jakarta: transmedia library
  7. APB, Statement No.4 (1970).' Basics Concepts and accounting principles underlying financial Statements of Business Enterprice' .
  8. FASB Original (1990 ).' Accounting Standards' Standards . Volume I, Irwin, Homewood, Illinois .
  9. Riyanto, Bambang, ( 2010 ) ,' Fundamentals of Corporate Expenditures' , Fourth Edition, Seventh Printing, BPFE, Yogyakarta.
  10. Munawir S., ( 2010 ) ,' Analysis of Financial Statements, Fourth Edition' , Thirteenth Printing, Liberty, Yogyakarta.
  11. As of OJK.05 / 2018 (2018),' concerning Financial Health for insurance companies'
  12. Wild, Subramanyam, and Halsey. (2005).' Financial Statement Analysis' . Eighth edition. Translated by: Yanivi S. Bachtiar and S. Nurwahyu Harahap. Salemba Empat. Jakarta.
  13. Irawati, S. (2005).' Financial Management' . Bandung: Library Publisher.
  14. Cashmere. (2012),' Analysis of Financial Statements' . Jakarta: PT. Raja Grafindo Persada.
  15. LM Samryn, ( 2011 ) ,' Introduction to Accounting, First Edition' , Publisher Raja Grafindo Persada, Jakarta.
  16. S. Munawir, ( 2004)' Analysis of Financial Statements' , Liberty Publisher. Yogyakarta.
  17. Irham Fahmi , (2012),' Analysis of Financial Statements', 2nd Printing, Bandung: Alfabeta

Publication Details

Published in : Volume 6 | Issue 5 | September-October 2019
Date of Publication : 2019-10-30
License:  This work is licensed under a Creative Commons Attribution 4.0 International License.
Page(s) : 255-258
Manuscript Number : IJSRST196474
Publisher : Technoscience Academy

Print ISSN : 2395-6011, Online ISSN : 2395-602X

Cite This Article :

Sultan, Dr Teddy Oswari, " Influence of Activity Ratio to The Performance of Financial Statement of Badan BPJS Ketenagakerjaan Indonesia", International Journal of Scientific Research in Science and Technology(IJSRST), Print ISSN : 2395-6011, Online ISSN : 2395-602X, Volume 6, Issue 5, pp.255-258, September-October-2019. Available at doi : https://doi.org/10.32628/IJSRST196474    
Journal URL : https://ijsrst.com/IJSRST196474
Citation Detection and Elimination     |      | | BibTeX | RIS | CSV

Article Preview