Faktor-faktor yang mempengaruhi kebijakan dividen pada perusahaan non keuangan di Indonesia

Permanasari, Meiryananda

doi:10.34208/jba.v19i1.62

Cited by 10 publications

(12 citation statements)

References 0 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Profitabilitas perusahaan merupakan indikasi keberhasilan operasional perusahaan untuk menghasilkan profit dimasa depan (Prajitno and Junitania 2019). Dalam penelitiannya, Tjahjono and Wijaya (2022) Jumlah aset yang dimiliki perusahaan dapat menjadi suatu indikator dari ukuran perusahaan (Ramadhan and Rahayuningsih 2019). Berdasarkan penelitian Sembiring dan Trisnawati (2019), ukuran usaha diukur dengan menggunakan rumus :…”

Section: Profitabilitas Dan Nilai Perusahaanunclassified

Ownership, Firm Size Dan Rasio Keuangan Terhadap Earnings Management

Fadhillah,

Tjahjono

2023

EJATSM

View full text Add to dashboard Cite

This study aims to obtain empirical evidence and analyze the factors that influence earnings management. The independent variables used in this research are institutional ownership, leverage, firm size, firm age, growth, liquidity, profitability. The dependent variable used in this study is earnings management. The data collection method used in this study is a quantitative method using secondary data. The data used in this study are the annual financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2019-2021 period. The research data was obtained through the Indonesia Stock Exchange website (www.idx.co.id). The technique used in sampling is by using purposive sampling method. The number of samples in this study were 71 companies with a total of 213 data. Hypothesis testing used in this study is multiple regression. The results of this study indicate that leverage, firm age, profitability has an effect on earnings management. Whereas institutional ownership, firm size and financial ratio which consist of growth and liquidity have no effect on earnings management.

show abstract

Section: Profitabilitas Dan Nilai Perusahaanunclassified

Ownership, Firm Size Dan Rasio Keuangan Terhadap Earnings Management

Fadhillah,

Tjahjono

2023

EJATSM

View full text Add to dashboard Cite

show abstract

“…Likuiditas merupakan rasio keuangan yang mengukur kemampuan perusahaan untuk membayar kewajiban jangka pendeknya pada saat jatuh tempo dengan asumsi bahwa aktiva lancar merupakan sumber uang utama untuk memenuhi kewajiban jangka panjangnya (Ramadhan, Joninho Arima, dan Rahayuningsi, 2019). Jenis rasio likuiditas yang digunakan dalam penelitian ini adalah Current Ratio karena rasio ini dianggap dapat membandingkan penilaian likuiditas antara satu perusahaan dengan perusahaan lain.…”

Section: Liquidity Dan Firm Valueunclassified

Faktor-Faktor yang memengaruhi Nilai Perusahaan pada Perusahaan Non Keuangan di Indonesia

Liana¹,

Sanjaya²

2022

EJATSM

View full text Add to dashboard Cite

This research aims to analyse and obtain empirical evidence about the influence of independent variables on Firm value. The independent variables tested in this research were Managerial Ownership, Institutional Ownership, Company Growth, Return on Asset (ROA), Debt to Asset Ratio, Liquidity and Firm Size. The sample of this research consisted 103 non-financial company that had been listing in Indonesia Stock Exchange from 2018 to 2020. The sample chosen is by using purposive sampling method and the hypothesis is tested by using multiple regression analysis. The result showed that ROA and Debt to Asset Ratio had influence on Firm value. Meanwhile, the other five variables namely Managerial Ownership, Institutional Ownership, Company Growth, Liquidity and Firm Size had no influence on Firm value.

show abstract

“…Menurut Permanasari (2017), kebijakan dividen adalah kebijakan yang ditetapkan oleh suatu perusahaan pada saat RUPS (Rapat Umum Pemegang Saham), apakah dividen akan didistribusikan kepada para pemegang saham atau dijadikan sebagai cadangan investasi untuk proyek di masa yang akan datang. Dividen adalah laba bersih perusahaan yang didistribusikan kepada pemegang saham secara proporsional sesuai dengan kepemilikan saham mereka di perusahaan.…”

Section: Kebijakan Dividenunclassified

Financial Distress: Rasio Keuangan Dan Struktur Kepemilikan Pada Perusahaan Non-Keuangan

2021

Jurnal Bisnis Dan Akuntansi

View full text Add to dashboard Cite

The purpose of this research is to analyze if the factors in this research can influence the occurrence of financial distress. This research analyze about liquidity, leverage, profitability, firm performance, dividend policy, firm size, managerial ownership, and institutional ownership which to test how far they affected the occurrence of financial distress. Data for this research was taken from annual report of non financial companies listed in Indonesia Stock Exchange in period 2016 to 2018. This research has 49 companies that fulfilled the criteria as the final sample. Hypothesis in this research were tested by multiple linear regression analysis method. The results showed that profitabilty, firm performance, firm size, and managerial ownership that has an effect on financial distress. Besides, liquidity, leverage, dividend policy, and institutional ownership has no effect on financial distress.

show abstract

Faktor-faktor yang mempengaruhi kebijakan dividen pada perusahaan non keuangan di Indonesia

Cited by 10 publications

References 0 publications

Ownership, Firm Size Dan Rasio Keuangan Terhadap Earnings Management

Ownership, Firm Size Dan Rasio Keuangan Terhadap Earnings Management

Faktor-Faktor yang memengaruhi Nilai Perusahaan pada Perusahaan Non Keuangan di Indonesia

Financial Distress: Rasio Keuangan Dan Struktur Kepemilikan Pada Perusahaan Non-Keuangan

Contact Info

Product

Resources

About