scholarly journals Natural Gas: Moving to Chaos and Complexity in Financial Statements

Author(s):  
Fernando Juarez
2020 ◽  
Vol 19 (10) ◽  
pp. 1916-1944
Author(s):  
O.V. Shimko

Subject. The article reviews the production and proved reserves of the largest public oil and gas companies from 2006 to 2018. Objectives. The purpose is to determine key trends in production and proved reserves indicators and identify the factors, leading to this transformation during the studied period. Methods. The study draws on methods of comparative analysis, as well as the generalization of materials of annual financial statements. Results. The paper establishes a proportional increase in the production of liquid hydrocarbons and natural gas, and determines that most of the total production accounts for liquid hydrocarbons. It reveals that there has been an increase in proved reserves, and that the component of liquid hydrocarbons in the structure has gradually reached almost two thirds. It is found that in terms of pace, the increase in the production of liquid hydrocarbons and natural gas was ahead of the increase in the corresponding proved reserves, as compared to the level of the world's largest public oil and gas corporations, and, therefore, there was a general decrease in the level of reserve life of companies. Conclusions. In conditions of increasing production by leading public oil and gas corporations at available prices for raw materials, it becomes difficult for many independent companies to maintain an acceptable level of availability of proved hydrocarbon reserves.


1886 ◽  
Vol 21 (545supp) ◽  
pp. 8698-8699
Author(s):  
S. A. Ford
Keyword(s):  

2020 ◽  
Vol 3 (2) ◽  
pp. 93-108
Author(s):  
Annisa Siti Fathonah ◽  
Dadang Hermawan

This study aims to determine and analyze how much influence the bank's internal factors such as Equity, Operational Costs per Operating Income (BOPO), Financing Deposit to Ratio (FDR), Non Performing Financing (NPF) as a mediator and external or macroeconomic factors namely inflation and Gross Domestic Product (GDP) on profitability represented by Return on Assets (ROA) at Bank Muamalat Indonesia for the period 2008-2018. The data used in this research are secondary data obtained from the publication of quarterly financial statements from 2008 to quarter 2 of 2018. The method that used in this research is path analysis with SPSS 20.0 as the analytical tool. The results of the study partially test the hypothesis (t-test), in substructure I shows that the capital variable has a significant negative effect on NPF, BOPO and inflation has a significant positive effect on NPF, FDR and GDP do not significantly influence NPF at Bank Muamalat Indonesia. In substructure II partially, Capital, BOPO, significant negative effect on ROA, FDR and NPF has a significant positive effect on ROA, Inflation and GDP does not significantly influence ROA while simultaneously significantly influencing ROA. Based on the sobel test, capital has a significant effect on ROA through NPF, BOPO has a significant effect on ROA through NPF, FDR has a significant effect on ROA through NPF, Inflation has a significant effect on ROA through NPF, while GDP has no significant effect on ROA through NPF.


2019 ◽  
Vol 5 (2) ◽  
pp. 75-88
Author(s):  
M. Shobihin ◽  
Sayekti Suindyah Dwiningwarni ◽  
Supriadi Supriadi

The financial statements serve as a benchmark in assessing the financial performance of the company as the basis for making business decisions. The motivation in conducting this research is to support previous research to see the development condition of one of the oil palm plantation companies. The purpose of this study is to assess the financial performance by using financial ratio analysis and horizontal analysis. The method used in this research is Quantitative Descriptive with analysis design using Term series Analysis. The result of the research based on financial ratio analysis shows the liquidity ratio and solvency ratio in good condition, while the activity ratio and profitability ratio are not good because it is below the industry average of similar companies. Based on horizontal analysis, financial performance fluctuated and influenced internal and external factors such as operational performance and the average price of world palm oil. The limitations of this study are using only two analytical tools and financial statements analyzed only the balance sheet and income statement.


Sign in / Sign up

Export Citation Format

Share Document