Article Per Year (5 Year)
p-Index From 2020 - 2025
1.347
P-Index
This Author published in this journals
All Journal Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences J-MIND (Jurnal Manajemen Indonesia)
Nazaina Nazaina
Faculty Of Economic And Business Universitas Malikussaleh
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Current : Jurnal Kajian Akuntansi dan Bisnis Terkini

 1 
PENGARUH EARNING DAN CASH FLOW OPERATION TERHADAP ARUS KAS MASA DEPAN Naz'aina Naz'aina; Chairunnisa Chairunnisa
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 2 No. 1 (2021): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jc.2.1.108-121

Abstract

This study is an empirical study that aims to analyze the effect of earning and cash flow operation on future cash flow. The type of data used in this study is secondary data from each companies financial statements in consumer goods sector that listed on Indonesia Stock Exchange in 2014-2018. The number of samples in this study were 27 companies that selected by purposive sampling method. The independent variable used are earning and cash flow operation in 2014-2017, while dependent variable is future cash flow in 2015-2018. The analysis model used in this research is multi linear regression analysis using Eviews 11. 11. The result show that the earning variable has negative and significant effect on future cash flow. The cash flow operation variable has positive and significant effect on future cash flow. Thus, earning and cash flow operation simultaneously have positive and significant effect on future cash flow.
PERINGKAT OBLIGASI PADA PERUSAHAAN KONSTRUKSI YANG TERDAFTAR DI BURSA EFEK INDONESIA : BOND RATINGS ON CONSTRUCTION COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Idul Fazri Simatupang; Naz'aina Naz'aina
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 1 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.1.113-123

Abstract

The purpose of this study is to see how profitability, leverage, liquidity, and receivables turnover affect bond ratings for construction companies listed on the Indonesian stock exchange from 2010 to 2020. In this study the sample were 33 construction companies. The sampling method used purposive sampling. Relationship and (or) influence between variable is described by using multiple linier regression analysis. The result indicted that Leverage and Turnover of Receivables had significant positive while Liquidity and Profitability had insignificantly in the bond rating
Co-Authors Andi Prayitno Asnawi Asnawi Chairunnisa Chairunnisa Hendra Raza Idul Fazri Simatupang Khairisma Khairisma Machfud Muhammad Haykal Nilawati Nilawati Niza Bahruna Nurul Ikhwani Ratna Ratna Sapna Biby