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All Journal Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) Jurnal Akuntansi Multiparadigma Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ilmiah Wahana Akuntansi Edukasi Islami: Jurnal Pendidikan Islam Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Mantik Majalah Ilmiah Warta Dharmawangsa Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal of Management and Bussines (JOMB) Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Jurnal Ipteks Terapan : research of applied science and education Jurnal Akuntansi Trisakti Jurnal Ilmiah METHONOMI

Adam Afiezan

Universitas Prima Indonesia

Author-ID : 3312285

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The Influence of Operating Cash, Liquidity, Leverage and Profitability on Financial Distress on Mining Sector Companies Listed on Idx Period 2015-2019 Afiezan, Adam; Gunarsih, Jessica; Salim, Ardiyan; Etania, Cassandra
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2117

This study aims to examine and analyze the effect ofOperating Cash Flow, Liquidity, Leverage and Profitability have an effect on Financial Distress in mining sector companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The research method used in this study uses quantitative research methods with quantitative descriptive research that is explanatory research. The population of this research is allMining sub-sector companyThere are 43 companies listed on the Indonesia Stock Exchange. The sample of this research is 7 companies with purposive sampling technique. The data analysis method used is multiple linear regressions. The results of the f test where f count 416,363 > f table 2.68 with a significant level < 0.05 indicatesOperating Cash Flow, Liquidity, Leverage and Profitability simultaneously has an effect on Financial Distress in mining sector companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The results of the t-test research where Liquidity and Leverage variables do not have a significant effect on Financial Distress in mining sector companies listed on the Indonesia Stock Exchange for the 2015-2019 period and only Operating Cash Flow and Profitability have an effect on Financial Distress in mining sector companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The results of the analysis of the coefficient of determination obtained the Adjusted R2 value of 0.980, meaning that the variation of the variable Operating Cash Flow, Liquidity, Leverage and Profitability in explaining the Financial Distress variable is 98%, while the remaining 2% is explained by othersÂ

Ukuran Perusahaan, Return on Equity (ROE), Debt to Equity Ratio (DER), dan Operating Leverage (DOL) terhadap Perataan Laba pada Perusahaan Food and Beverages yang Terdaftar di Bursa Efek Indonesia Panjaitan, Desy Natalia; Afiezan, H. Adam
Jurnal Penelitian dan Pengembangan Sains dan Humaniora Vol 5, No 3 (2021): Oktober
Publisher : Universitas Pendidikan Ganesha

Perusahaan yang mempunyai operating leverage tinggi akan mengalami peningkatan persentase yang besar dalam labanya jika terjadi sedikit saja peningkatan dalam penjualan Penelitian ini bertujuan untuk menganalisis ukuran perusahaan, return on equity (ROE), debt to equity ratio (DER), serta oeparting leverage pada perataan laba di perusahaan food and beverage pada Bursa Efek Indonesia total 50 perusahaan tahun 2016-2019. Teknik penentuan sampel pada riset ini memakai teknik purposive sampling, maka data akhir digunakan adalah 10 perusahaan. Metode pengumpulan data pada penelitian yaitu studi dokumentasi. Teknik analisis regresi linear berganda dipakai pada observasi ini. Berdasarkan pengolahan data koefisien determinasi, ditemukan nilai Adjusted R Square adalah 49,9%. Hasil studi menggambarkan jika ukuran perusahaan, return on equity, debt to equity ratio, operating leverage serta firm size memiliki pengaruh secara bersamaan serta signifikan pada nilai perusahaan di food and beverage yang tertera pada Bursa Efek Indonesia periode 2016 -2019. Secara parsial ukuran perusahaan berpengaruh positif signifikan terhadap perataan laba, return on equity memiliki pengaruh positif signifikan terhadap perataan laba, debt to equity berpengaruh positif signifikan terhadapn perataan laba, dan operating leverage memiliki pengaruh positif signifikan terhadap perataan laba pada perusahaan food and beverage di BEI tahun 2015-2019. Implikasi penelitian ini diharapkan dapat memberikan dampak pada peningkatan laba perusahaan.

PENGARUH TOTAL ARUS KAS, DEBT TO EQUITY RATIO, UKURAN PERUSAHAAN DAN LABA AKUNTANSI TERHADAP RETURN SAHAM PADA SEKTOR MAKANAN DAN MINUMAN DI BURSA EFEK INDONESIA Pretty; Robby Handoko; Dicky; Adam Afiezan
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 2 No. 2 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to determine and analyze the effect of Total Cash Flow, Debt toEquity Ratio, Firm Size and Accounting Income on Stock jReturns in the Food andBeverage Sector on the Indonesia Stock Exchange. The research approach used isaquantitative japproach. The jsampling method jwas purposive sampling, a sampleof 13 companies in the jfood jand jbeverage sector listed on the Indonesian stockjexchange multiplied by 4 years in the study period. The results showed that totalcash flow, debt to equity ratio, firm size and profit had no effect and were notsimultaneously significant on stock returns in the food and beverage sector on theIndonesian stock exchange. with the test results obtained the calculated F value(0.182) < F table (2.57) and a significance of 0.94 > 0.05. Total cash flow has noeffect and is not partially significant on stock returns in the food and beveragesector on the Indonesian stock exchange, with the test results obtained that thetcount is -0.52 with a significant value of 0.606 while the ttable is 2.011 with asignificant 0.05. Debt to equity ratio has no effect and is not partially significant onstock returns in the food and beverage sector on the Indonesian stock exchange withthe test results obtained that the tcount is 0.123 with a significant value of 0.903while the ttable is 2.011 with a significant 0.05. Firm size has no effect and is notpartially significant on stock returns in the food and beverage sector on theIndonesian stock exchange with the test results obtained that the tcount is -0.264with a significant value of 0.793 while the ttable is 2.011 with a significant 0.05.Accounting income has no effect and is not partially significant on stock returns inthe food and beverage sector on the Indonesian stock exchange with the test resultsobtained that the tcount is 0.356 with a significant value of 0.723 while the ttable is2.011 with a significant 0.05. With the results of testing the value of R Square (R2)the coefficient of determination is 0.015 or equal to 1.5%. This means that 1.5% ofstock returns can be explained by changes in independent variables and theremaining98.5%is influenced by other variables not examined in this study

PENGARUH PERTUMBUHAN PENJUALAN, UKURAN PERUSAHAAN, LEVERAGE (DER) TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR SEKTOR DAGANG BESAR YANG TERDAFTAR PADA BURSA EFEK INDONESIA (BEI) PERIODE 2015-2018 H. Adam Afiezan; Robert Robert; Vincent Valentino Yansen; Putri Pradini Manday; Dewi Chandra; Novi Anggraini
Jurnal Warta Dharmawangsa Vol 14, No 2 (2020)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wdw.v14i2.621

The Effect of Free Cash Flow, Company Size, Profitability and Liquidity on Debt Policy for Manufacturing Companies Listed on IDX in 2016-2019 Periods Adam Afiezan; Giovanni Wijaya; Priscilia Priscilia; Cindy Claudia
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 3, No 4 (2020): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v3i4.1502

The purpose of this research is to analyze and study the effect of Free Cash Flow, Company Size, Profitability and Liquidity on the Debt Policy of manufacturing companies listed on the IDX in 2016-2019. This type of research is a quantitative descriptive one. Of the 169 populations, only 83 samples met the criteria. Data processing with multiple linear regressions. The partial test results are only liquidity that has a negative and significant effect on debt policy, while Free Cash Flow, Company Size and Profitability have no effect on debt policy. Simultaneous test results where Free Cash Flow, Company Size, Profitability and Liquidity have an influence on debt policy with the results of the determination coefficient of 0.589 which means as much as 58.9% of the variation in debt policy that can be explained by variables (FCF, company size, profitability and liquidity) where the remaining 41.1% is influenced by other factors.

Pengaruh Current Ratio, Net Profit Margin, Stabilitas Penjualan dan Struktur Aktiva terhadap Struktur Modal di BEI Periode 2014-2017 Jessica Tanri; Francroyce Zulion Behrry; Liviaty Vandana; Ira Martika Winarno; Adam Afiezan
Owner : Riset dan Jurnal Akuntansi Vol. 4 No. 1 (2020): Owner Vol. 4 No. 1 Periode Februari 2020
Publisher : Politeknik Ganesha Medan

Tujuan penelitian ini adalah untuk mengetahui pengaruh Current Ratio,Net Profit Margin, Stabilitas Penjualan dan Struktur Aktiva terhadap Struktur Modal. Populasi penelitian ini berjumlah 69 perusahaan dari sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia Periode 2014-2017. Hubungan likuiditas dan struktur modal yaitu mengukur kemampuan perusahaan saat membayar hutang jangka pendek dengan melihat aset lancar yang ada di perusahaan. Net profit margin akan memperoleh tambahan modal untuk perusahaan baik yang akan dimasukkan ke dalam laba ditahan maupun langsung digunakan untuk investasi. Stabilitas penjualan dapat mempengaruhi struktur modal, dengan kenaikan tingkat pertumbuhan penjualan maka dapat meningkatkan aset lancar dan meningkatkan modal yang ada di perusahaan. Hasil penelitian ini adalah Current ratio dan struktur aktiva berpengaruh dan tidak signifikan terhadap struktur modal. Net profit margin dan stabilitas penjualan tidak berpengaruh dan signifikan terhadap struktur modal. Current ratio, net profit margin, stabilitas penjualan dan struktur aktiva berpengaruh dan signifikan terhadap struktur modal.

Analisis Faktor – Faktor yang Mempengaruhi Nilai Cash Holding Pada Perusahaan Sektor Industri Konsumsi yang Terdaftar di BEI Mhd. Hafiz Maulana; Monica Cheria; Connie Halim; Wilfrida Windra Sari Gea; H.Adam Afiezan
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.526

The consumption industry is a type of business that is developing quite rapidly in Indonesia which results in quite tight competition in the business industry in Indonesia so that it requires business people to be able to run their business and maintain their existence. This study intends to examine the effect of cash flow, growth opportunity, leverage, net profit/loss on cash holding in consumption industry companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The research uses descriptive quantitative methods. The data used is secondary data obtained from the IDX through the https://www.idx.co.id site and obtained a sample of 36 companies that meet the criteria. The data analysis techniques used are: classical assumption test, multiple linear regression and hypothesis testing which includes t test and f test. The conclusion obtained from this study is that cash flow has a positive and significant effect on cash holding, leverage has a negative and significant effect on cash holding, growth opportunity, and net profit/loss has no and no significant effect on cash holding. Based on the coefficient of determination test, it was found that the dependent variable in this study was influenced by all independent variables as much as 34.7% and the remaining 65.3% was influenced by other variables apart from this study

Pengaruh Likuiditas, Leverage dan Ukuran Perusahaan terhadap Financial Distress pada Perusahaan Properti dan Perumahan Stephanie Stephanie; Lindawati Lindawati; Suyanni Suyanni; Christine Christine; Efvina Oknesta; Adam Afiezan
COSTING : Journal of Economic, Business and Accounting Vol 3 No 2 (2020): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v3i2.1122

At present the development of property and housing companies is very rapid. The purpose of this research is to be able to determine the effect of Liquidity, Leverage and Company Size on Financial Distress in Property and Real Estate Companies listed on the Indonesia Stock Exchange Period 2013-2017. The approach used is quantitative research. Researchers use secondary data types and sources. The population of this research is 48 Property and Real Estate Companies listed on the Indonesia Stock Exchange in the period 2013-2017. The sample is 29 Property and Housing Companies listed on the Indonesia Stock Exchange for the period 2013-2017 with 145 observational samples. The sampling technique is a purposive sampling method. Data Analysis Technique used is Logistic Regression. The results of this study are liquidity affecting financial distress in Property and Real Estate companies listed on the Indonesia Stock Exchange. Leverage does not affect financial distress in Property and Real Estate companies listed on the Indonesia Stock Exchange. The size of the company does not affect financial distress in Property and Real Estate companies listed on the Indonesia Stock Exchange. Liquidity, leverage and company size affecting financial distress in Property and Estate companies listed on the Indonesia Stock Exchange. Keywords: Liquidity, Leverage, Company Size and Financial Distress

Pengaruh Aktiva Tetap, Persediaan, Hutang dan Beban Penjualan terhadap Laba Bersih pada Perusahaan Perdagangan Besar Yang Terdaftar di Bursa Efek Indonesia Periode 2016-2019 Adam Afiezan; Minar Register Sitorus; Juwita Melissa Lumbantobing
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v5i1.2588

The present study is a quantitative one aimed at determining the effect of fixed asset, inventory, liability and sale cost on net profit of large trading companies. The population includes 62 large trading companies listed on Indonesia Stock Exchange within period of 2016-2019. The sampling method used a purposive sampling method with certain criteria by which there were 15 companies obtained so that there were 60 emittent for 4 years. The data is secondary data obtained from www.idx.co.id. The collected data were then analyzed by using a multiple linear regression analysis. The result of the study shown that fixed assets, inventories, liabilities and selling expenses simultaneously have a significant effect on net income. It is indicated by F-Count (27.256) > F- table (2.38) and sig-p (0,000) < 0,05. Fixed asset partially has a significant effect on net income. Inventory partially has a significant effect on net income. Liability partially does not have a significant effect on net income. Selling expenses partially has a significant effect on net income. It is suggested to the trading companies to pay more attention to aspects that affect good profit so that Net Profits can be further increased. Keywords : Fixed Asset, Inventory, Liability and Sale Cost.

DETERMINASI HARGA SAHAM SYARIAH MELALUI ANALISIS TERHADAP FAKTOR FUNDAMENTAL DAN MAKRO EKONOMI Taufiq Akbar; Adam Afiezan
Jurnal Ilmiah Wahana Akuntansi Vol 13 No 1 (2018): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

In the globalization era, Investment becomes something that should be prepared to face the future. Investment instruments in Indonesia were initially conventional. With its predominantly Muslim population, Indonesia must have investment instruments in accordance to sharia principles. In line with the demands of globalization, sharia investment instruments also developed including investment instruments in Indonesia such as sharia-based investment. Sharia stocks in Indonesia show growth. It can be swon bythe sharia stock market capitalization that continues to increase throughout the year. But behind it, there are many things that should be observed. Such as the fundamental factors of the company and what macroeconomic factors affect the growth rate of Sharia stocks. This study aims to analyze and obtain empirical evidence about the influence of fundamental factors and macroeconomic factors on Islamic stocks listed in the Jakarta Islamic Index. Sample is chosen by using purposive sampling method. Companies that become sample as many as 22 companies listed in JII in the second quarter period 2015 until second quarter of 2016. The regretion analysis is used and the hypothesis is tested by t-test, f-test and r-square. The results show partially only debt to equity ratio that significantly influence the stock price, while return on assets, inflation and Bank Indonesia interest rates has no effect on stock prices. Simultaneously all variables affect the stock price. The proportion of indepen variables influence on the stock price is 48.5%, while 51.5% is influenced by other variables that not examined in this research. So, the investor in JII should be concern with fundamental factor of company's share stock especially of debt to equity ratio. Keywords: Internal and external factor, Investment instrument, Sharia share.

Co-Authors Angelica Angelica Beatrice Beatrice Belinda, Erin Christine Christine Cindy Cindy Cindy Claudia Connie Halim Dena Viona Br Kembaren Denny Wijaya Dewi Chandra Dicky Efvina Oknesta Elisa Fransiska Girsang Enda Noviyanti Simorangkir Erin Belinda Etania, Cassandra Evalin Ginting Faridamai Ndruru Francroyce Zulion Behrry Frendy Fangestu Gilbert Herodion Sigiro Giovanni Wijaya Gunarsih, Jessica Hendri Hendri Ira Martika Winarno Jenny Jenny Jesica Jesica Jessica Jessica Jessica Jessica Jessica Tanri Jesslyn Anggara Joselyn Joselyn Joselyn Joselyn Junita Simanjuntak Juwita Melissa Lumbantobing Keulana Erwin Laura Liawardi Lefrando Agustinus Saragih Lindawati Lindawati Liviaty Vandana Lorencia, Meirike Louis Howard Louis Howard Meirike Lorencia Melysa Melysa Mettania Kirana Mhd. Hafiz Maulana Milanie, Feby Minar Register Sitorus Monica Cheria Morita Malau Muammar Khaddafi Muhammad Reza Nagian Toni Novi Anggraini Panjaitan, Desy Natalia Patricia Fancella Pesta Maria Pasaribu Pretty Priscilia Priscilia Putri Noviana Putri Noviana Putri Pradini Manday Regina Tota Angelina Sigiro Renni Veronika Marpaung Riska Monalisa Sitompul Robby Handoko Robert Robert Robin Robin Ronaldo Tandrean Rosalie Lionar Salim, Ardiyan Silvi Tannitri Silvia Maria A. Manik Sri Lasmaria Siregar Sri Wahyuni Stephanie Stephanie Suyanni Suyanni Syvania Eyeline Tannitri, Silvi Tasya C. Marpaung Taufiq Akbar Tulus Manurung Vanesa Julieta Angga Vincent Valentino Yansen Virna Natasya Angeli Siburian Vivi Cresia Wilfrida Windra Sari Gea Yosephin Ade Putra

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