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All Journal Owner : Riset dan Jurnal Akuntansi Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan International Journal of Economics, Business and Innovation Research E-JURNAL AKUNTANSI
Afrizal Nilwan
Fakultas Ekonomi dan Bisnis, Universitas Bandar Lampung
Arts Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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ANALISIS FAKTOR YANG MEMPENGARUHI KEPUASAAN PENGGUNA SISTEM INFORMASI AKUNTANSI Indah Nur Safitri; Afrizal Nilwan
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, dan Pendidikan Vol. 1 No. 10 (2022): September
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v1i10.290

Abstract

Accounting information system (SIA) ketika berkembang sebagai system berita berbantuan personal computer bisa menaikkan puasan pemakai gunakan permudah ambilan putusan. Survey ditujukan buat buktikan secara empiris adanya analysis faktor mensugesti puasan pengguna SIA. Disurvey ada tiga variable independent asal sistem info diuji, persepsi gunaan serta kualitas info. Population survey ialah Urip Sumohardjo Hospital. Total respondent pada survey ialah 35. Metode analysis pergunakan ialah linear regression berganda. Akibat survey tertandakan jika system berita terpengaruh pada puasan pemakai SIA, persepsi manfaat tak terpengaruh pada puasan pemakai SIA, dan kualitas isu tak terpengaruh pada puasan pemakai SIA.
Pengaruh Volatilitas Penjualan, Ukuran Perusahaan dan Arus Kas Operasional Terhadap Persistensi Laba Ni Putu Cristina Ananda Putri; Afrizal Nilwan
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2231

Abstract

Earnings persistence has a crucial role in reflecting the quality that refers to the earnings of a related company. This has a probability in the future while avoiding a number of risks related to liquidation. This study has a specific purpose in conducting tests on sales volatility, which is then related to company size as well as operating cash flow, which has an influence on earnings persistence, specifically referring to companies in the property and real estate sectors during the 2020–2022 period. The sample of this research includes 177 data points originating from 67 companies in the sector that are officially listed on the IDX. This research method involves a descriptive method involving a quantitative-based approach. The technique is to use purposive sampling. Then, data analysis is realized by multiple linear regression analysis methods utilizing software, namely SPSS for version 2018. The findings of this research explain the partial effect that leads to operational cash flow, which has a negative and significant effect on earnings persistence in companies engaged in the realm of property and real est ate. As for the sales volatility variable and company size, they do not have a significant influence on earnings persistence in the company.
Pengaruh Good Corporate Governance Terhadap Optimalisasi Aset Perusahaan Perbankan di BEI Tahun 2017-2022 Yulia Andini Andini; Nurdiawansyah; Afrizal Nilwan
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2248

Abstract

Analysis of the impact of Good Corporate Governance represented by institutional ownership, management ownership, board of directors, board of commissioners, and audit committee, on the optimization of bank assets through the measurement of Return on Asset (ROA) is the purpose of this research. Banking companies listed on the Indonesia Stock Exchange (IDX) during the period 2017-2022 are the population of this study. Multiple linear analysis with purposive sampling as the sample size determination method is the method applied in this research. Based on the conclusion of this research, asset optimization of banking companies listed on the IDX between 2017 and 2022 is significantly influenced by the structure of the board of directors, the membership of the board of commissioners, and the quality of the audit committee. Meanwhile, from 2017 to 2022, asset optimization of banking companies listed on the IDX is not significantly influenced by either institutional or managerial ownership.
the determinant of cash holding in property and real estate companies Putu Novitasari; Afrizal Nilwan; Aminah Aminah
International Journal of Economics, Business and Innovation Research Vol. 3 No. 02 (2024): March, International Journal of Economics, Business and Innovation Research (I
Publisher : Cita konsultindo

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Abstract

To ensure the smoothness of the compani’s operational activities and maintain liquidity, the company needs to maintain an optimal cash reserve to meet financing needs. This study investigates the impact of NWC, CapEx and Profitability (ROA) on the level of Cash Holding in Property and Real Estate sector companies during the period of 2020-2022. The research uses 194 data samples from 66 Property and Real Estate sector companies listed on the IDX and selected using purposive sampling method. The type of research used descriptive method through a number-based approach. The data analysis method applied is multiple linear analysis techniques by utilizing the SPSS version 18 apllication. The test show that Net Working Capital and Profitability (ROA) partially have a positive and significant effect on Cash Holding in Property and Real Estate companies. Meanwhile, the Capital Expenditure variable partially does not show a signifiant impact on Cash Holding in Property and Real Estate firm.
Komite Audit, Ukuran Perusahaan, Rasio Keuangan, dan Audit Lag Christina Vinella; Aminah Aminah; Afrizal Nilwan; Tina Miniawati Virgawenda
E-Jurnal Akuntansi Vol 34 No 2 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i02.p16

Abstract

The timeliness of submitting financial reports can be measured using audit report lag (ARL). Various studies observing the factors that influence ARL have shown opposite results so that this research is urgent to emphasize the results of previous research.This study aims to analyze the effect of liquidity, audit committee, leverage and company size on audit report lag in transportation and logistics companies on the IDX during the 2020-2022 period. The data used is secondary data through the results of annual financial reports. Thesample was selected through purposive sampling technique, only 23 companies met the qualifications. The analysis used is multiple linear regression through the SPSS version 25 program. The results of hypothesis testing show that liquidity and leverage have an impact on ARL. Meanwhile, the audit committee and company size have no impact on ARL. All independent variables simultaneously have an impact on audit report lag. The results of this study formulate that the OJK should review the deadline for presenting financial reports regarding monitoring companies registered with the IDX and protecting investors in the Indonesian capital market. Keywords:Audit Report Lag; Liquidity; Audit Committee; Leverage; Company Size
Co-Authors Aminah, Aminah Christina Vinella Indah Nur Safitri Ni Putu Cristina Ananda Putri Nurdiawansyah Putu Novitasari Tina Miniawati Barusman Yulia Andini Andini