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All Journal Journal of Applied Accounting And Business (JAAB)
Bambang Wahyudi
Universitas Selamat Sri (UNISS)
Economics, Econometrics & Finance

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The Effect of Dividend Policy and Debt Policy on Firm Value: Empirical Evidence from LQ45 Companies Listed on the Indonesia Stock Exchange (2021–2023) Bambang Wahyudi; Feri Tristiawan; Wahyu Adi Wibowo
Journal of Applied Accounting And Business Vol. 8 No. 1 (2026): JAAB Juni 2026
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/dkcbj464

Abstract

This study aims to examine the effect of dividend policy and debt policy on firm value in LQ45 companies listed on the Indonesia Stock Exchange during the 2021–2023 period. Firm value is an important indicator reflecting investors’ perceptions of a company’s performance and future prospects. Dividend policy was proxied by the Dividend Payout Ratio (DPR), debt policy was proxied by the Debt to Equity Ratio (DER), while firm value was measured using the Price to Book Value (PBV). This study employed a quantitative approach using secondary data obtained from the annual financial statements of LQ45 companies listed on the Indonesia Stock Exchange. The sample was selected using purposive sampling, resulting in 28 companies with a total of 84 observations during the research period. Data analysis was conducted using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method with SmartPLS 4.0.9.9 software. The results indicate that dividend policy has a positive and significant effect on firm value. In addition, debt policy also has a positive and significant effect on firm value. These findings support signaling theory, which explains that dividend distribution and the optimal use of debt can provide positive signals to investors regarding the company’s future prospects. Furthermore, the findings support trade-off theory, which states that optimal debt utilization can increase firm value through tax benefits (tax shield). This study contributes to the development of financial management literature and provides insights for investors and company management in making financial decisions to maximize firm value.
Peningkatan Efektivitas Audit melalui Teknologi Big Data: Tinjauan Literatur Bambang Wahyudi
Journal of Applied Accounting And Business Vol. 6 No. 2 (2024): JAAB - Desember 2024
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v6i2.369

Abstract

Peningkatan efektivitas audit melalui penggunaan teknologi Big Data telah menjadi topik penting dalam literatur audit. Big Data memungkinkan auditor untuk menganalisis data dalam jumlah besar, baik terstruktur maupun tidak terstruktur, dengan kecepatan dan akurasi yang tidak dapat dicapai oleh metode audit tradisional. Teknologi ini memungkinkan deteksi risiko dan kecurangan yang lebih efektif, serta mendukung pengembangan audit berkelanjutan yang berbasis data real-time. Namun, tantangan signifikan muncul dalam adopsi Big Data, terutama di perusahaan audit kecil. Keterbatasan finansial, keterampilan teknis, dan kepatuhan terhadap regulasi, seperti General Data Protection Regulation (GDPR), menjadi penghambat utama bagi perusahaan kecil dalam memanfaatkan teknologi ini. Penelitian ini menyoroti pentingnya pelatihan dan pengembangan keterampilan auditor serta kolaborasi dengan penyedia teknologi pihak ketiga sebagai solusi untuk mengatasi hambatan tersebut. Selain itu, penerapan Big Data juga memerlukan investasi dalam infrastruktur teknologi yang memadai untuk mengelola dan menganalisis data secara efektif. Literatur menunjukkan bahwa meskipun tantangan adopsi Big Data cukup besar, potensi teknologi ini dalam mentransformasi praktik audit tidak dapat diabaikan. Oleh karena itu, penelitian lebih lanjut diperlukan untuk mengeksplorasi bagaimana teknologi ini dapat diterapkan secara optimal di berbagai konteks audit yang berbeda. Kesimpulannya, adopsi Big Data di perusahaan audit kecil perlu didukung oleh kebijakan yang memfasilitasi akses terhadap teknologi dan pelatihan, sehingga mereka dapat tetap kompetitif dalam era digital
Pengaruh Teknologi Blockchain Terhadap Proses Audit Bambang Wahyudi; Milatina Laksmita Dewi; Nurifa Laksmitasari Azizah
Journal of Applied Accounting And Business Vol. 7 No. 1 (2025): JAAB - Juni 2025
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v7i1.463

Abstract

Blockchain technology has a significant impact on audit practices, especially in improving the efficiency, effectiveness, and reliability of financial information. This technology offers advantages in the form of data transparency, transaction immutability, and real-time access that allow audits to be carried out continuously. This study aims to examine the influence of blockchain technology on the audit process and identify the challenges and opportunities for its implementation in the context of audit practices in Indonesia. The method used is a systematic literature review of various accredited scientific publications over the past decade (2014–2024). The results of the study show that blockchain is able to accelerate the data verification process, minimize the risk of errors, and encourage integration between accounting and audit systems. However, the implementation of this technology still faces obstacles in the form of limited technical competence of auditors, uneven infrastructure, and the need to adapt to a digital-based audit approach. Therefore, a capacity building strategy and increasing technological literacy are needed in the accounting profession to support optimal blockchain implementation
Co-Authors Feri Tristiawan Milatina Laksmita Dewi Nurifa Laksmitasari Azizah Wahyu Adi Wibowo