Article Per Year (5 Year)
p-Index From 2021 - 2026
2.255
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Benefit: Jurnal Manajemen dan Bisnis Riset Akuntansi dan Keuangan Indonesia J-MAS (Jurnal Manajemen dan Sains) Majalah Ilmiah Bijak International Journal of Economics Development Research (IJEDR) jurnal syntax admiration Jurnal Pendidikan Nusantara Jurnal Pendidikan Nusantara Jurnal Bina Bangsa Ekonomika International Journal of Social Science, Education, Communication and Economics Prosiding University Research Colloquium Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Atwal Arifin
Universitas Muhammadiyah Surakarta
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Social Sciences

Published : 16 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 16 Documents
Search

 1   2 
Effect of Profitability, Business Size, and Institutional Ownership on Business Value with Capital Structure as a Moderating Variable (Empirical Study on Food and Beverage Companies Listed on The Indonesia Stock Exchange for The 2017-2020 Period) Atwal Arifin; Siti Fauziah; Agus Endro Suwarno
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 2 (2022): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i2.20408

Abstract

The purpose of this study is to analyze the effect of profitability, firm size and institutional ownership on firm value with capital structure as a moderating variable in food and beverage companies listed on the Indonesia Stock Exchange of the period of 2017 – 2020. The sampling method in this study is purposive sampling, where 48 companies were selected as the sample. The data processing technique in this study uses multiple regression analysis using the IBM SPSS Statistics 25 program. The results of this study show that profitability has an effect on firm value, firm size has no effect on firm value, and institutional ownership has no significant effect on firm value. Capital structure can moderate profitability with firm value, but cannot moderate firm size and institutional ownership.
Pengaruh Tingkat Kecukupan Modal, Risiko Bisnis, dan Ukuran Perusahaan terhadap Nilai Perusahaan dengan Profitabilitas Sebagai Variabel Moderating pada perbankkan dari Tahun 2019-2021 Aji Dwi Ardyansyah; Atwal Arifin
J-MAS (Jurnal Manajemen dan Sains) Vol 8, No 2 (2023): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v8i2.1328

Abstract

This study aims to analyze the effect of the capital adequacy ratio, business risk, and company size on firm value with profitability as a moderating variable for banking companies listed on the IDX for 2019-2021. The research population is all banking companies and the selected sample is 81 companies. The secondary data used in this study were taken from the Indonesian Stock Exchange website. The analysis technique uses multiple linear regression. The results of the study partially show that the capital adequacy ratio and business risk have no effect on firm value, while firm size has an effect on firm value. Moderation results show that the capital adequacy ratio and firm size have an effect on firm value which is moderated by profitability, while business risk has no effect on firm value which is moderated by profitability.
PENGARUH HERDING BEHAVIOR, OVERCONFIDENCE DAN RISK TOLERANCE TERHADAP KEPUTUSAN INVESTASI DENGAN FINANCIAL LITERACY SEBAGAI VARIABEL MODERASI: STUDI KASUS PADA MAHASISWA FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MUHAMMADIYAH SURAKARTA Rahma Tusamma Salsabila; Atwal Arifin
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 1 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v17i1.511

Abstract

The global economic crisis due to the Covid-19 outbreak has had an impact on the Indonesian economy. One of the efforts to recover the economy is investment activities. The recent increase in the number of investors must be accompanied by awareness of other risks and losses. Therefore, investors must have the ability to consider organized financial decisions. Considerations in investment decisions are also based on psychological factors of bias and emotions of investors. This study aims to analyze and examine the effect of herding behavior, overconfidence, and risk tolerance on investment decisions moderated by Financial literacy. The population in this study is students of the Faculty of Economics and Business, University of Muhammadiyah Surakarta. The method in this study is quantitative using surveys with questionnaires. The sampling technique used is convenience sampling technique. The data analysis used used multiple linear regression analysis and Moderated Regression Analysis using SPSS version 25. The results of this study show that herding behavior, overconfidence  and risk tolerance have a positive and significant influence on investment decisions. Financial literacy cannot moderate the relationship between herding behavior, overconfidence and risk tolerance
The Influence of Financial Distress, Debt Default, Company Growth, and Company Size on The Going Concern Audit Opinion Hidayatul Nikmah; Atwal Arifin
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 2 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i2.5125

Abstract

This study aims to analyze whether financial distress, debt default, company size, and company growth influence the going concern audit opinion. The population of this study consists of 56 companies in the material sector listed on the Indonesia Stock Exchange during the period 2020-2022 that meet all the specified criteria. Secondary data from www.idx.co.id and relevant company websites were used for this research. The sampling technique employed was purposive sampling, resulting in a total sample size of 159 companies after adjustment with the purposive sampling criteria. Data collection was conducted through documentation methods using logistic regression analysis technique. The results of this study indicate that company growth significantly influences the internal going concern audit opinion in the material sector listed on the Indonesia Stock Exchange during the period 2020-2022, while financial distress, debt default, and company size do not affect the internal going concern audit opinion in the material sector listed on the Indonesia Stock Exchange during the period 2020-2022.
Pengaruh Literasi Wirausaha, Literasi Digital dan Lingkungan Keluarga dalam Dunia Bisnis Digital terhadap Minat Wirausaha di Kalangan Mahasiswa Feb Ums Andrian Maulana Ferdiyanto; Atwal Arifin
Jurnal Syntax Admiration Vol. 6 No. 1 (2025): Jurnal Syntax Admiration
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jsa.v6i1.2035

Abstract

This study aims to analyze the effect of entrepreneurial literacy, digital literacy, and family environment on entrepreneurial interest among students of the Faculty of Economics and Business, Universitas Muhammadiyah Surakarta (FEB UMS). In today's digital era, developing entrepreneurial interest is very important to increase the competence and independence of students as the next generation of the nation. This research uses a quantitative approach with a survey method. Data were collected through questionnaires distributed to 100 respondents of FEB UMS students selected using the slovin method. The independent variables in this study include entrepreneurial literacy (X₁), digital literacy (X₂), and family environment (X₃), while the dependent variable is entrepreneurial interest (Y). Data analysis was carried out using validity test, reliability test, classical assumption test, multiple regression analysis, as well as F test, t test, and coefficient of determination (R²).The results showed that simultaneously, entrepreneurial literacy (X1), digital literacy (X2), and family environment (X3) had a significant effect on student entrepreneurial interest. However, partially, only the family environment variable (X3) has a significant influence on student entrepreneurial interest. Meanwhile, entrepreneurial literacy (X1) and digital literacy (X2) did not show a significant effect individually. This finding indicates that support, encouragement, and parenting from the family play a major role in shaping students' entrepreneurial interest, while the level of entrepreneurial literacy and mastery of digital technology do not make a significant contribution directly.In conclusion, the family environment (X3) is the dominant factor influencing the entrepreneurial interest of FEB UMS students. The results of this study are expected to be a reference for families, educational institutions, and related parties to encourage the development of student entrepreneurial potential by providing support that is more focused on the family environment.
Pengaruh Return On Assets (ROA), Return On Equity (ROE) Dan Loan To Deposit Ratio (LDR) Terhadap Capital Adequacy Ratio (CAR) Bank BUMN Tahun 2019-2023 Dimas Pranoto; Atwal Arifin
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i2.7313

Abstract

This study aims to analyze the impact of Return on Assets (ROA), Return on Equity (ROE), and the Loan to Deposit Ratio (LDR) on the Capital Adequacy Ratio (CAR) in state-owned banks. The method used in this research is panel data regression, with secondary data sourced from the annual reports of state-owned banks from 2019 to 2023. The results of the study show that the best model selected is the Random Effect Model (REM). Based on the data analysis, it was found that ROA, ROE, and LDR variables simultaneously influence CAR. The t-test results indicate that ROA has a significant effect on CAR, while ROE and LDR do not have a significant effect on CAR in state-owned banks. The findings of this study are expected to provide benefits for policymakers as a basis for financial management planning to maintain the bank’s health through CAR, as well as for banking institutions as input for evaluating bank health. Furthermore, these results can also serve as a reference for investors and potential investors in assessing the bank's health before making investments.
Co-Authors Adelia Kusumarini Africo Al-Dua Saputra Agus Endro Suwarno Aji Dwi Ardyansyah Andrian Maulana Ferdiyanto Arrum Safitri Dimas Pranoto Heppy Purbasari Hidayatul Nikmah Mahameru Rosy Rochmatullah Muhammad Sholahuddin Mujiyati Mujiyati Noer Nasongko Rahma Tusamma Salsabila Rudy Hartanto Sindy Shelika Yuntina Siti Fauziah Suyatmin Suyatmin Violita Maharani Anggraini Widowati Dian Permatasari Wiwit Octavia Nia Putri Yuli Tri Cahyono