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All Journal Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) Kajian Akuntansi Jurnal Akuntansi dan Keuangan JURNAL AKUNTANSI DAN BISNIS Jurnal Akuntansi, Keuangan dan Perpajakan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Meily Surianti
Politeknik Negeri Medan
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH LITERASI KEUANGAN, GAYA HIDUP, DAN FINANCIAL DISTRESS TERHADAP PERILAKU KEUANGAN MAHASISWA JURUSAN AKUNTANSI POLITEKNIK NEGERI MEDAN PENGARUH LITERASI KEUANGAN, GAYA HIDUP, DAN FINANCIAL DISTRESS TERHADAP PERILAKU KEUANGAN MAHASISWA JURUSAN AKUNTANSI POLITEKNIK NEGERI MEDAN Lili Sri Ayu Harahap; Selfi Afriani Gultom; Meily Surianti; Anita Putri; Davit Andryan Pakpahan
Jurnal Akuntansi dan Bisnis Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v6i1.1679

Abstract

This study aims to analyze the effect of financial literacy, lifestyle, and financial distress on the financial behavior of accounting students at Politeknik Negeri Medan. This research employed a quantitative approach by distributing questionnaires to 100 students as respondents. Data were analyzed using multiple linear regression with SPSS 27. The results indicate that financial literacy, lifestyle, and financial distress have a positive and significant effect on students’ financial behavior. The adjusted R² value of 0.432 indicates that 43.2% of the variation in financial behavior can be explained by the three independent variables, while the remaining 56.8% is influenced by other factors outside the model. These findings highlight the importance of financial literacy in shaping students’ healthy financial behavior, as well as the need to control lifestyle and manage financial conditions to avoid financial distress.
THE EFFECT OF FREE CASH FLOW, INVESTMENT OPPORTUNITY SET, AND SALES GROWTH ON COMPANY VALUE IN THE NON-CYCLICAL CONSUMER SECTOR ON THE INDONESIA STOCK EXCHANGE Citra Tionar Simanjuntak; Meily Surianti; Khanti Listya; Raya Puspita Sari Hasibuan
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): 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: 10.31539/6hsjfg72

Abstract

This research seeks to empirically examine the effects of free cash flow, investment opportunity set, and sales growth on company value within the consumer non-cyclical sector listed on the Indonesia Stock Exchange (IDX). Employing a purposive sampling method, the study analyzes a sample of 75 companies over five years (2019–2023), yielding a total of 375 observations. Data were collected through documentation, specifically from annual reports and audited financial statements of the selected companies, accessible via the official IDX website and the respective companies’ websites. The dataset was analyzed using panel data regression techniques implemented in EViews version 13. Findings reveal that free cash flow (FCF) does not have a statistically significant effect on company value, whereas the investment opportunity set (IOS) positively influences company value. Conversely, sales growth is found to harm company value
Co-Authors Aldryan Barokah Anita Putri Asriyati Citra Tionar Simanjuntak Davit Andryan Pakpahan DELIANA DELIANA Dina A. Siregar Erna Siregar Fretty Nasalina Silalahi Gultom, Selfi Afriani Jojor Lisbet Sibarani Jojor Lisbet Sibarani Khanti Listya Lili Sri Ayu Harahap Muhammad Asrin Jazuli Naomi Yolanda Silalahi Nelly Natalia Purba Putri Wahyuni Rachmani Tarigan Raya Puspita Sari Hasibuan RINI INDAHWATI Roslianna Simatupang Roslina, Roslina Susilawati . Syahriani Mewanti Widopo Hanly