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All Journal Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi Riset Akuntansi dan Keuangan Indonesia JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship Jurnal Akuntansi dan Bisnis JIA (Jurnal Ilmiah Akuntansi) Jurnal Abdi Masyarakat (JAM) Budimas : Jurnal Pengabdian Masyarakat Indonesian Journal for Social Responsibility Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal of Community Service Kontigensi: Jurnal Ilmiah Manajemen MOVE: Journal of Community Service and Engagement Jurnal Ilmu Ekonomi dan Sosial (JIES) International Journal of Social Science, Education, Communication and Economics Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Lamahu: Jurnal Pengabdian Masyarakat Terintegrasi Journal of Accounting and Finance Management (JAFM) JIPkM Journal of Social Science DEDIKASI : Jurnal Pengabdian Kepada Masyarakat Riset Akuntansi dan Keuangan Indonesia Jurnal Pena-Mas Akuntansi
Erna Setiany
Universitas Mercu Buana
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mechanical Engineering Physics Public Health Social Sciences Other

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Journal : Journal of Accounting and Finance Management (JAFM)

 1 
The Importance of Traits of Board of Commissioners, company Size, Profitability and Free Cash Flow in Affecting the Dividend Policy Ari Wibowo; Erna Setiany
Journal of Accounting and Finance Management Vol. 3 No. 6 (2023): Journal of Accounting and Finance Management (January - February 2023)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v3i6.168

Abstract

This study aims to investigate further relates to dividend policy that utilize in company which affected by characteristics of board of commissioners, business size, profitability as well as free cash flow. Secondary data has been used as source of information that obtained by the publication of financial reports that submitted by the Indonesia Stock Exchange (IDX). This study implemented the purposive sampling strategy to select 180 manufacturing companies which have been registered on the Indonesia Stock Exchange between 2018 and 2$020 as research samples. Normality test, heteroscedastic test, autocorrelation test, multicollinearity test, coefficient determination test, linear regression analysis and t-test, those are analysis methods used in this research. The t-test revealed that the characteristics of the commissioners has impact to the company’s dividend policy. While gender representative on the board of commissioners has negatively impacts on dividend policy, number of commissioners and free cash flow both positively affect the dividend policy. The policy relates to dividend distribution did not influence the proportion of independent commissioners, firm size or profitability. However, dividend policy has greatly affected by free cash flow. The research outcomes showed that the proportion of independent commissioners in a company usually lower than the total of commissioners owned by the company. Those Companies tends to allocate retained earnings to develop more profitable projects to get maximum profits. Companies that generate large inflows of free cash are more likely to make large dividend payments to reduce waste on unprofitable projects.
The Effect Local Ownership, Audit Quality, Audit Committee, And Financial Performance on Company Value Fita Dwi lestari; Erna Setiany
Journal of Accounting and Finance Management Vol. 4 No. 1 (2023): Journal of Accounting and Finance Management (March - April 2023)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v4i1.184

Abstract

Corporate value is used by management in running the business to maximize shareholder wealth. Local ownership, audit quality, audit committee, and financial performance have prospects in the future so that investors will be interested in investing. This population is in manufacturing companies that pay dividends during the period 2016 to 2021 which are listed on IDX so the sample used is 222 companies. The method used is panel data regression. Findings of local ownership, size audit, audit tenure, audit committee, total asset turnover, and return on assets have a significance on company value, on the contrary debt to assets has no significance on company value. It is suggested that companies can improve local ownership and audit quality in making corporate strategy decisions to increase company value, in addition to financial performance to maximize profits that reflect the company internally
Co-Authors Achmad Jamil Adhy Purnama, Adhy Andi Adriansyah Anees Janee Ali Angela Dirman Annisa Hakim Annisa Hakim Zamzami Ari Wibowo Ari Wibowo Arief Bowo Prayoga Kasmo Awwalul Fajri, Nofal Charly Malinda Dafit Feriyanto Darma, Nasya Saniyah Deden Tarmidi Djuminah Djuminah Dwi Santoso DWI SANTOSO Elly Yuliawati Endang Dwi Amperawati etiadi, Iwan S Febrianingsih Putri Fita Dwi lestari Fita Dwi Lestari G A Arwati, I Hari Setiyawati Hesti Fitriani Indriani, Saskia Irma Novia Iwan Setiadi Julpri Andika Khozaeni Bin Rahmad Lucky Nugroho M. Rudianto Meryana Nahda Meiriza Narita Pravitasari Niki Lukviarman, Niki Nur Aisah Nurul Hidayah Pratiwi, Riri Puji Rahayu Rahayu, Muthia RAHMAWATI RAHMAWATI Ramadhan, Kurnia Ramli, Ramsey Rismawati Rismawati Rispantyo Rispantyo Rita Noviani Rizki Briandana Safira, Safira Santriafi, Radhika Siti Choiriah Sri Hartoko Sri Purwaningsih Sri Wahyu Agustiningsih Suharmadi Suharmadi Suryani, Cindy Syamsudin Syamsudin Syamsudin Syamsudin Syamsudin, S Tin Budi Utami Vicky Firmando Villany Golwa, Gian Wiwik Utami Wiwit Suprihatiningsih Yananto Mihadi Putra Yudhi Herliansyah Zubir Azhar