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All Journal Akuisisi : Jurnal Akuntansi Journal of Economic, Bussines and Accounting (COSTING) Scientific Journal of Reflection : Economic, Accounting, Management and Business J-MAS (Jurnal Manajemen dan Sains) JURNAL LENTERA BISNIS JIIP (Jurnal Ilmiah Ilmu Pendidikan) Enrichment : Journal of Management RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) SENTRI: Jurnal Riset Ilmiah Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
M. Hendri Yan Nyale
Universitas Esa Unggul, Jakarta
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Journal : Journal of Economic, Bussines and Accounting (COSTING)

 1 
Pengaruh Struktur Modal, Profitabilitas, Dan Struktur Aset Terhadap Cash Flow Shock Liana Anjelina; M Hendri Yan Nyale
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.9260

Abstract

To find out directly how capital structure, profitability and asset structure impact cash flow shocks in food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange from 2020-2022. To understand the correlation between independent and dependent variables, this research uses quantitative methods. This study uses secondary data in the form of financial reports of food and beverage sector manufacturing companies listed on the IDX in the 2020-2022 period by applying a purposive sampling method. There are 20 companies that can meet the criteria, resulting in a sample size of 60 data. Research findings show that Cash Flow Shock is significantly and negatively influenced by capital structure variables. Meanwhile, Cash Flow Shock is influenced positively and significantly by profitability and asset structure. Keywords: Capital Structure, Profitability, Asset Structure, Cash Flow Shock
Pengaruh Profitabilitas, Likuiditas, Dan Leverage Terhadap Prediksi Financial Distress Aline Zelika; M Hendri Yan Nyale
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.9261

Abstract

This research aims to analyze publicly listed Indonesian firms' financial health in 2020 and 2022 in terms of profitability, liquidity, and leverage. A quantitative method is used to describe the numerical data in this investigation. Using a purposive sample technique, this research uses financial reports of BUMN Go Public firms traded on the IDX between 2020 and 2022 as secondary data. The data acquired is 64 data points, as 16 firms may match the criterion. This study's findings show that liquidity (CR) significantly affects financial distress, but profitability (ROA) and leverage (DER) only marginally do so. Keywords: Profitability, Liquidity, Leverage, Financial Distress.
Analisis Prediksi Praktik Shenanigans Pada Laporan Keuangan Farah Difa Aulia; M Hendri Yan Nyale
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.9300

Abstract

This study aims to show directly how changes in receivables, revenue manipulation and audit committee effectiveness impact operational cash flow in publicly traded state-owned companies listed on the Indonesia Stock Exchange from 2020-2022. To understand the correlation between independent and dependent variables, this research uses quantitative methods. This study uses secondary data in the form of financial reports of publicly traded state-owned companies listed on the IDX in the 2020-2022 period by applying a purposive sampling method. There are 16 companies that can meet the criteria, resulting in a sample size of 46 data. The results of this research prove that the change in receivables variable has a negative and significant effect on operational cash flow. Meanwhile, income manipulation has a positive and significant effect on operational cash flow, and audit committee effectiveness has a positive and significant effect on operational cash flow.
Co-Authors Aline Zelika Atrianingsih, Shela Farah Difa Aulia Fransisca Amalia Sari Manurung Henni Rolita Gultom Iriyanti Iriyanti Jeany Berty Tylova Keisha Alvera Herwina Sadie Liana Anjelina Muhamad Rifki Fadillah Naziah, Rida Nur Cahyani pamela, yovani melin camelita Ramerlin, Ramerlin Rezza Anggraini Yohana Yohana Yudha Aditya