Article Per Year (5 Year)
p-Index From 2021 - 2026
1.704
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Akuntansi Manajemen Jurnal Ilmu Manajemen Profitability Al-Mal:Jurnal Akuntansi dan Keuangan Islam Tangible Journal Jurnal Ar-Ribh Enrichment: Journal of Multidisciplinary Research and Development Jurnal Akuntansi
Razak, Linda Arisanty
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Neuroscience Social Sciences Other

Published : 11 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Jurnal Akuntansi

 1 
Cash Flow and Net Working Capital as Determinants of Cash Holdings: A Case Study of Mining Companies Listed on the Indonesia Stock Exchange Armelia, Rifka Resti; Razak, Linda Arisanty; Ramly, Ramly
Jurnal Akuntansi Vol. 17 No. 2 (2025): Vol. 17 No. 2 (2025)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v17i2.12430

Abstract

Purpose – The purpose of this research is to investigate how cash holdings in mining businesses listed on the Indonesia Stock Exchange (IDX) is influenced by cash flow and net working capital. Design/Methodology/Approach – A quantitative approach was adopted using explanatory research methods. The data consist of financial statements from mining sector companies covering the period 2020–2024. Hypothesis testing and data analysis were conducted using EViews 12 software. Findings – Research results show that cash flow and net working capital have a significant influence on cash holding. Therefore, an increase in both of these variables can increase the company's cash holding. Research limitations/Implications – Company management should place greater emphasis on managing cash flow and net working capital effectively toenhance financial stability and mitigate liquidity risks. The findings of this research are expected to serve as a valuable reference for financial decisionmaking among practitioners and academics within the mining industry. Keywords: Cash Flow, Cash Holding, Liquidity, Mining Companies, Net Working Capital
Sustainability Reporting and Good Corporate Governance: The Key to Financial Performance in Indonesia’s Mining Sector 2021–2023 Putri, Ila Fadila; Razak, Linda Arisanty; Ismawati, Ismawati
Jurnal Akuntansi Vol. 17 No. 1 (2025): Vol. 17 No. 1 (2025)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v17i1.11622

Abstract

Purpose – To determine the effect of sustainability reports and good corporate governance on financial performance. Design/Methodology/Approach – This study uses a causal associative quantitative approach, using panel data regression analysis and Eviews 12 data analysis tools. This study uses a sample of 20 companies determined based on the purposive sampling method, namely the selection of samples with certain criteria. Findings – The results of this study show that sustainability reports do not have a significant effect on financial performance. Good corporate governance with audit committee indicators does not have a significant effect on financial performance, and independent board of commissioners indicators have a significant positive effect on financial performance. Research Limitations/Implications – The limitation in this study is the lack of indicators used in measuring good corporate governance. Researchers can then develop and research other determinants that are likely to affect financial performance. Keywords: Financial Performance, Good Corporate Governance, Mining Companies, Sustainability Report
Co-Authors A Ifayani Haanurat Amirullah -, Amirullah Ansar, Nurafni Armelia, Rifka Resti Awaliah, Eni Versary Basri, Rizha Utami Dewi, Putri Annisa Febrianggi, Ayu Ismawati Ismawati Ismi, Nur Majid, Rifal Alfaridzy Mande, Henni Mayasofa, Ira Muh Arham, Muh Muhammad Khaedar Sahib Naidah, Naidah Nur Yanti, Nur Nurhikmah Nurhikmah Putri, Ila Fadila Ramly, Ramly Shabila, Yusri Azisah Syakilah, Inayah Wa Ode Rayyani wahyuni wahyuni