Article Per Year (5 Year)
p-Index From 2021 - 2026
5.749
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Keuangan Jurnal Manajemen dan Bisnis Jurnal EMT KITA Syntax Literate: Jurnal Ilmiah Indonesia Owner : Riset dan Jurnal Akuntansi Jambura Accounting Review Journal of Information System, Applied, Management, Accounting and Research Jurnal Online Insan Akuntan Jurnal Ekonomika Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Ekonomika Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) eCo-Fin Reviu Akuntansi, Manajemen, dan Bisnis CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Artificial Intelligence and Digital Business Innovative: Journal Of Social Science Research International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) International Journal of Economics, Management and Accounting MABUSS: Journal of Management, Business and Social Sciences Nusantara Journal of Multidisciplinary Science International Journal of Economics, Business and Innovation Research E-JURNAL AKUNTANSI
Afrizal Nilwan
Universitas Bandar Lampung
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 42 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 42 Documents
Search

 1   2   3   4   5 
THE EFFECT OF PROFITABILITY AND LEVERAGE ON THE TIMELINESS OF FINANCIAL REPORTING Selvy Anggraini; Afrizal Nilwan
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 1 (2024): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i1.187

Abstract

Punctuality is an important trait that shows the ability of the organization to compile and present financial statements according to the grace period, because information in financial reporting that is in accordance with the deadline is more useful for stock investors when making investment decisions. The purpose of this study is to evaluate how profitability and leverage affect the timeliness of financial statements. In this study, profitability is assessed through return on assets (ROA) and leverage is analyzed using debt to equity ratio (DER). This type of study is a quantitative set that utilizes secondary information in the form of financial statements per year from the company obtained through the www.idx.co.id site. Participants in this study are property and real estate sub-sector business entities listed on the Indonesia Stock Exchange for the period 2020-2022. The respondents of this study were 69 organizations that met 4 respondent requirements using purposive sampling techniques. The test was carried out through the use of logistic regression analysis with SPSS software version 18. The partial presumptive test output shows that profitability and leverage have a significant positive impact on the timeliness of financial statements. The findings of the coefficient of determination test explain that the percentage of the influence of profitability and leverage for the timeliness of financial statements is 10.2% and the remaining 89.8% is impacted by other independent elements that have not been studied in this study
PENGARUH STRUKTUR MODAL, FINANCIAL DISTRESS, RISIKO LITIGASI TERHADAP PRUDENCE ACCOUNTING Rahmadila, Ulfa; Nilwan, Afrizal
Journal of Information System, Applied, Management, Accounting and Research Vol 10 No 1 (2026): JISAMAR (February 2026)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v10i1.2288

Abstract

Penelitian ini mengkaji pengaruh struktur modal, kesulitan keuangan, dan risiko litigasi terhadap kehati-hatian akuntansi pada perusahaan transportasi dan logistik yang terdaftar di Bursa Efek Indonesia (IDX) selama periode 2022–2024. Desain penelitian kuantitatif digunakan dengan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Sampel dipilih melalui purposive sampling, menghasilkan 25 perusahaan dengan total 75 observasi perusahaan-tahun. Struktur modal diwakili oleh rasio utang terhadap ekuitas (DER), kesulitan keuangan diukur menggunakan model Grover (G-Score), risiko litigasi diwakili oleh rasio likuiditas, dan kehati-hatian akuntansi diukur menggunakan konservatisme berbasis akrual. Setelah melewati uji asumsi klasik, data dianalisis menggunakan regresi linier berganda dengan IBM SPSS. Hasil empiris menunjukkan bahwa struktur modal tidak memiliki pengaruh signifikan terhadap kehati-hatian akuntansi. Sebaliknya, kesulitan keuangan memiliki pengaruh negatif dan signifikan terhadap kehati-hatian akuntansi, menunjukkan bahwa tekanan keuangan yang lebih tinggi mendorong perusahaan untuk mengurangi penerapan praktik akuntansi yang hati-hati. Sementara itu, risiko litigasi menunjukkan pengaruh positif dan signifikan terhadap kehati-hatian akuntansi, yang mengindikasikan bahwa paparan yang lebih besar terhadap potensi klaim hukum memotivasi perusahaan untuk mengadopsi pelaporan keuangan yang lebih konservatif. Temuan ini menyiratkan bahwa tekanan eksternal, khususnya risiko litigasi, memainkan peran yang lebih menentukan dalam mendorong kehati-hatian akuntansi daripada faktor internal seperti struktur modal.
Pengaruh Kompensasi Finansial dan Gaya Kepemimpinan Pada Kepuasan Kerja Karyawan di Rumah Kerupuk Arumi 157 Riska Junia Lukita Sari; Afrizal Nilwan
eCo-Fin Vol. 7 No. 2 (2025): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v7i2.2095

Abstract

Studi ini dimaksudkan untuk menganalisis keterkaitan antara  kompensasi finansial dan gaya kepemimpinan pada kepuasan kerja karyawan di Rumah Kerupuk Arumi 157 yang berlokasi di Natar, Kabupaten Lampung Selatan. Pendekatan yang dipergunakan adalah kuantitatif dengan metode survei, dan teknik pengambilan sampel dengan non-probability melalui metode sampling jenuh, di mana seluruh populasi sejumlah 60 karyawan dijadikan sebagai sampel penelitian. Instrumen berupa kuesioner. Data dianalisis dengan mempergunakan perangkat lunak SPSS versi 30 melalui serangkaian uji, termasuk uji validitas, uji reliabilitas, uji asumsi klasik, analisis regresi linier berganda, uji t, uji F, dan uji koefisien determinasi. Hasil uji mendapatkan bahwa kompensasi finansial (t-hitung = 3,656) dan gaya kepemimpinan (t-hitung = 4,933) berdampak signifikan pada kepuasan kerja (t-tabel = 1,672; p < 0,05). Nilai koefisien determinasi (R²) 0,557 mengindikasikan bahwa kedua variabel independen secara simultan menjelaskan 55,7% variasi kepuasan kerja karyawan. Sisanya dipengaruhi oleh faktor eksternal lainnya yang tidak diteliti dalam model ini.
Pengaruh Struktur Modal, Pertumbuhan Laba dan Likuiditas Terhadap Kualitas Laba Ulfa, Mariya; Nilwan, Afrizal
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.6194

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh struktur modal, pertumbuhan laba, dan likuiditas terhadap kualitas laba pada perusahaan sektor bahan baku yang terdaftar di Bursa Efek Indonesia. Kualitas laba merupakan indikator penting dalam menilai kinerja perusahaan karena mencerminkan kemampuan laba dalam merepresentasikan kondisi ekonomi perusahaan yang sebenarnya. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis regresi linear berganda. Populasi penelitian adalah seluruh perusahaan sektor bahan baku yang terdaftar di Bursa Efek Indonesia selama periode pengamatan tertentu, dengan pemilihan sampel menggunakan teknik purposive sampling. Data yang digunakan berupa data sekunder yang diperoleh dari laporan keuangan perusahaan. Variabel independen terdiri dari struktur modal yang diproksikan dengan Debt to Equity Ratio dan Debt to Asset Ratio, pertumbuhan laba, serta likuiditas yang diproksikan dengan rasio lancar, sedangkan variabel dependen adalah kualitas laba yang diukur menggunakan rasio arus kas operasi terhadap laba bersih. Hasil penelitian menunjukkan bahwa struktur modal berpengaruh signifikan terhadap kualitas laba, sedangkan pertumbuhan laba tidak berpengaruh signifikan terhadap kualitas laba. Likuiditas terbukti berpengaruh positif dan signifikan terhadap kualitas laba. Temuan ini mengindikasikan bahwa pengelolaan struktur modal dan tingkat likuiditas yang baik dapat meningkatkan keandalan informasi laba perusahaan. Penelitian ini diharapkan dapat memberikan kontribusi bagi pengembangan literatur akuntansi keuangan serta menjadi bahan pertimbangan bagi manajemen, investor, dan kreditor dalam menilai kualitas laba perusahaan.
Pengaruh Dividend Payout Ratio dan Earning Per Share terhadap Harga Saham Perbankan di BEI (2020–2024) Repki Saputra; Afrizal Nilwan
Jambura Accounting Review Vol. 7 No. 1 (2026): Jambura Accounting Review - February - Juli 2026
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jar.v7i1.278

Abstract

Tujuan penelitian ini adalah untuk menyelidiki pengaruh Rasio Pembayaran Dividen (DPR) dan Laba Per Saham (EPS) terhadap harga saham bank-bank Indonesia yang terdaftar di Bursa Efek Indonesia antara tahun 2020 dan 2024. Studi ini menggunakan pendekatan kuantitatif dengan desain eksploratif-kausal, berdasarkan data sekunder dari laporan keuangan tahunan dan harga penutupan saham akhir tahun. Sampel terdiri dari 27 perusahaan keuangan yang dipilih melalui seleksi yang disengaja, menghasilkan 135 observasi. Untuk menentukan validitas model regresi, data dievaluasi menggunakan regresi linier berganda, yang didahului oleh pengujian asumsi standar. Statistik menunjukkan bahwa laba per saham (EPS) memiliki pengaruh positif dan signifikan secara statistik terhadap harga saham, artinya EPS yang lebih tinggi meningkatkan kepercayaan investor dan nilai pasar. Sementara itu, DPR tidak memiliki dampak yang nyata terhadap harga saham, menunjukkan bahwa distribusi dividen bukanlah isu utama bagi investor perbankan.
Private University Performance: Leadership Commitment, Intellectual Capital, Collaborative Capability, and Competitive Advantag Irsan Aras; Iskandar A.A; Defrizal Defrizal; Andala Rama Putra Barusman; Afrizal Nilwan
Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 1 (2026): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v5i3.6849

Abstract

Purpose: This study explains how leadership commitment and intellectual capital are converted into private university performance through collaborative capability and competitive advantage. Research Methodology: A quantitative, explanatory, cross-sectional survey was conducted among private higher education institutions supervised by LLDikti Region II in Southern Sumatra, Indonesia. Proportionate stratified random sampling selected 39 institutions from a population of 160. Data from 395 leaders and managerial personnel were collected using five-point Likert scales and analyzed with structural equation modeling in LISREL 8.80. Results: The model explained 80% of the variance in collaborative capability, 84% in competitive advantage, and 88% in institutional performance. Leadership commitment did not significantly predict collaborative capability or competitive advantage, although it had a positive direct effect on performance. Intellectual capital significantly predicted all three outcomes. Collaborative capability strengthened competitive advantage but had no significant direct effect on performance, while competitive advantage was the strongest predictor of performance. Conclusions: Strategic resources generate institutional outcomes when they are organized into stakeholder-valued advantages. Limitations: The cross-sectional, single-source design and regional setting limit causal and broader generalization. Contributions: The study extends resource-based and dynamic-capability reasoning by identifying collaborative capability as a resource-conversion mechanism and offers practical priorities for capability building in private higher education.
Pengaruh Profitabilitas, Struktur Modal, Dan Kualitas Audit Terhadap Nilai Perusahaan (Sub Sektor Pertambangan Pada Tahun 2022-2023) Ahmad Khan; Khairudin Khairudin; Tina Miniawati Barusman Virgawenda; Afrizal Nilwan
Jurnal Akuntansi dan Keuangan Vol 16, No 2 (2025): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v16i2.4499

Abstract

Nilai perusahaan yang tinggi mencerminkan kinerja yang solid dan prospek masa depan yang cerah. Penelitian ini penting dilakukan untuk menguji pengaruh profitabilitas, struktur modal, dan kualitas audit terhadap nilai perusahaan (sub sektor pertambangan pada tahun 2022- 2023). Sampel akhir penelitian ini yang memenuhi kriteria berjumlah 44 sampel. Pengujian dilakukan dengan menggunakan analisis regresi linear berganda. Hasil penelitian ini yaitu profitabilitas dan struktur modal berpengaruh positif dan signifikan terhadap nilai perusahaan sedangkan kualitas audit tidak berpengaruh signifikan terhadap nilai perusahaan.
DETERMINASI PRUDENCE ACCOUNTING PADA PERUSAHAAN TRANSPORTASI DAN LOGISTIK DI BEI Afrizal Nilwan; Ulfa Rahmadila
Jurnal Manajemen dan Bisnis Vol 16, No 1 (2025): Oktober
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jmb.v16i1.4747

Abstract

This study aims to analyze the effect of capital structure, financial distress, and litigation risk on prudence accounting in transportation and logistics companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The study uses a quantitative approach utilizing secondary data sourced from the companies' annual financial reports. The sample was determined through a purposive sampling technique, resulting in 25 companies with a total of 75 company-year observations. Capital structure is proxied by the debt-to-equity ratio, financial distress is measured using the Grover model (G-Score), litigation risk is represented by the debt ratio, and prudence accounting is measured using accrual-based conservatism. Data that have met the classical assumption test are then analyzed using multiple linear regression with the help of IBM SPSS. The results show that capital structure does not significantly affect prudence accounting. Conversely, financial distress has a negative and significant effect, indicating that the higher the financial stress experienced by a company, the lower the level of prudence in its accounting practices. Meanwhile, litigation risk has been shown to have a positive and significant effect on prudence accounting, indicating that the increased potential for lawsuits encourages companies to prepare more conservative financial statements. This finding suggests that external pressures, particularly litigation risk, play a more dominant role in driving accounting prudence than internal factors such as capital structure.
DETERMINANTS OF FINANCIAL PERFORMANCE IN COAL MINING INDUSTRY COMPANIES LISTED ON THE BEI IN 2021-2022 Danu Prayogo; Luke Suciyati Amna; Afrizal Nilwan
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 2 (2024): JANUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i2.1085

Abstract

The reason for this research is to test the effects of financial ratios such as Current Ratio, Debt to Equity Ratio, SIZE, and Return on Equity on the financial work of companies listed on the IDX in 2021-2022. Current Ratio, Debt to Equity Ratio, Return on Equity and SIZE as independent variables are used in this study, with ROA as the dependent variable. The population in this study is coal companies listed on the IDX in 2021-2022 using participants as many as 60 companies. The technique used in this study is known as purposive sampling (the process of determining the sample based on certain conditions). The type of information utilized in his research is secondary information obtained on the Indonesia Stock Exchange (IDX) for 2021-2022. The results of this study show that the Current Ratio has a positive insignificant impact on financial performance, the Debt to Equity Ratio variable has a negative insignificant impact on financial performance, the Return On Equity variable has a significant positive impact on financial performance and the SIZE variable has a positive insignificant impact on financial performance.
Comparison of Financial Performance Before and After the Merger of PT. Bank Syariah Indonesia, Tbk (BSI) Anna Maria; Aminah Aminah; Imanuriea Annisa Putri; Afrizal Nilwan
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 8 (2024)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i8.98

Abstract

The Minister of State-Owned Enterprises announced that three state-owned sharia banks consisting of BRI Syariah, BNI Syariah and Mandiri Syariah will be integrated to form Bank Syariah Indonesia, which will be established on February 1, 2021. The unification of three sharia commercial banks under state ownership is a long wait. to create the largest sharia commercial bank with large capital is answered in this case. Finding variations in financial performance before and after the merger is the aim of this research. Capital adequacy ratio (CAR), non-performing financing (NPF), return on assets (ROA), total operating expenses and total operating income (BOPO), and loan savings ratio (FDR) are the five ratios used in this study. Quarterly financial reports from Q1 2021 to Q3 2023 after the merger, and Q2 2018 to Q4 2020 before the merger are used as samples for this research. Research findings show that Bank Syariah Indonesia's financial performance varied before and after the merger. This difference shows an increase in financial performance after the merger.
Co-Authors Afifah Yohanna Agesta, Dinda Ahmad Khan Aminah Aminah Aminah, Aminah Andini, Yulia Andini Anggraini Saputri Anna Maria Ara, Igga Yolanda Arif Irawan Asya Desva Fitrilia Barusman, Andala R P Budhi Waskito Christina Vinella Danu Prayogo Dedi Irawan Defrizal Defrizal Fransiska, Benna Goenawan GOENAWAN HABIBURRAHMAN, Habiburrahman Haninun Imanuriea Annisa Putri Indah Nur Safitri Irsan Aras Iskandar A.A Jason Tandani Khairudin Khairudin Luke Suciyati Amna Luthfiatun Niswah Marcell Gilbert Immanuel Maria, Anna Muhammad Fadilah Ilham Muhammad Ridhwan Novriansyah, Erwin Nurdiawansyah Putri Safitri Putri, Ni Putu Cristina Ananda Putu Novitasari Rahmadila, Ulfa Repki Saputra Riska Junia Lukita Sari Risna Shafa Amelia RISWAN, Riswan Sandy Gunawan Sartono Sartono Selvy Anggraini Serina Serina Serina Siswahyudianto Suhandi, Sherinka Suprayogi, Bambang Tina Miniawati Barusman Ulfa Rahmadila Ulfa, Mariya Widya Anzelina Yanuarius Yanu Dharmawan Yindi Angelina Yunita Sofyandy