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All Journal Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Journal of International Conference Proceedings JURNAL ECONOMINA JURNAL AKUNTANSI DAN BISNIS International Journal of Application on Economics and Business AKSIOMA : Jurnal Sains Ekonomi dan Edukasi
Setiawati, Luh Pande Eka
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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IMPACT OF DIVIDEND POLICY ON FIRM PERFORMANCE: MODERATING ROLE OF CREDIT RISK Bagiana, I Kadek; Rengganis, RR. Maria Yulia Dwi; Mirayani, Luh Putri Mas; Setiawati, Luh Pande Eka
Jurnal Akuntansi dan Bisnis Vol. 5 No. 1 (2025): Mei 2025 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v5i1.998

Abstract

This study examines the impact of Dividend Payout Ratio (DPR) on firm performance, measured by Return on Assets (ROA), in Indonesian banking companies, with Non-Performing Loans (NPL) as a moderating variable. Using secondary data from the financial statements of 11 banks listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, this research employs Moderating Regression Analysis (MRA) to test three hypotheses. The results indicate that DPR has a significant positive effect on ROA, supporting the hypothesis that higher dividend payouts enhance firm performance by attracting and retaining investors and signaling financial health. Conversely, NPL does not have a statistically significant direct effect on ROA, nor does it moderate the relationship between DPR and ROA. This suggests that while DPR is crucial for improving firm performance, the role of credit risk, as measured by NPL, does not significantly alter this relationship in the context of the studied banking companies. The R-squared value of the regression model is approximately 0.53, indicating that DPR and NPL explain 53% of the variability in ROA. These findings imply that dividend policies can be pursued independently of the current levels of non-performing loans, simplifying decision-making processes regarding dividend strategies. However, banks must continue to manage NPLs effectively for overall financial health. The study's limitations include a limited sample size and the exclusion of other potential moderating variables, suggesting areas for future research to provide a more comprehensive understanding of the factors influencing firm performance in the banking sector.
Effective Tax Rate as a Reflection of Tax Management: An Analysis of Asset Characteristics and the Moderating Role of Institutional Ownership Karlinda, Yura; Setiawati, Luh Pande Eka; Putri, I Dewa Ayu Oktaviani; Yasmini, Ni Made; Setiani, Ni Made Swinta
Journal of International Conference Proceedings Vol 8, No 2 (2025): 2025 ICPM Thailand Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v8i2.4126

Abstract

Tax management is defined as a company's effort to minimize tax burdens legally and efficiently. This study aims to examine the effect of fixed asset intensity and inventory intensity on tax management using the Effective Tax Rate (ETR) as a proxy, as well as to assess the moderating role of institutional ownership. The research focuses on textile and garment sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The sample was selected using purposive sampling based on specific criteria, resulting in 85 observations. A quantitative approach was employed in this study, using moderated regression analysis. The results show that fixed asset intensity has a significant negative effect on ETR, indicating that companies use depreciation as a legitimate tax management strategy. In contrast, inventory intensity has no significant effect on ETR. Institutional ownership is found to weaken the negative relationship between fixed asset intensity and ETR but does not moderate the relationship between inventory intensity and ETR. These findings contribute to the development of tax accounting literature and offer practical implications for companies and investors in designing effective and regulation-compliant tax management strategies
Analisis Faktor-Faktor yang Mempengaruhi Nilai Perusahaan pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Setiawati, Luh Pande Eka; Putri, Yura Karlinda Wiasa
JURNAL ECONOMINA Vol. 3 No. 5 (2024): JURNAL ECONOMINA, Mei 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i5.1311

Abstract

Company Value is a state that a business has attained as a representation of the public's confidence in the business following a number of years of operations, specifically from the time the business was founded until the present. The purpose of this study is to ascertain how the capital structure, dividend policy, company growth, managerial ownership, profitability, and capital structure affect the value of banking companies that are listed on the Indonesia Stock Exchange between 2019 and 2022. Banking companies that are listed on the Indonesia Stock Exchange between 2019 and 2022 make up the research's population. Using the purposive sampling method, the sample criteria were determined, and 32 companies were observed overall over the course of the 4-year observation period, with a sample size of 8 companies. Multiple linear regression analysis is the method used for analysis. The study's findings indicate that the value of a company is unaffected by profitability, corporate expansion, or dividend policy. The capital structure and managerial ownership both increase the value of the company.
INFLATION VALUE FORECASTING POST COVID-19 IN DENPASAR USING ARIMA Mariati, Ni Putu Ayu Mirah; Setiawati, Luh Pande Eka; Dewi, Ni Luh Putu Sandrya
International Journal of Application on Economics and Business Vol. 1 No. 3 (2023): Agustus 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i3.1165-1169

Abstract

Forecasting is used to predict something that will happen in the future so that appropriate actions can be taken. ARIMA is a time series forecasting method that was developed where the observation data in a time series data interact. Inflation instability in Denpasar City in the future will make it difficult for the central bank and the government to determine policy. The Covid-19 pandemic has an impact on the value of inflation in Denpasar City. The purpose of this study is to estimate inflation in Denpasar City after Covid using the best ARIMA model. Inflation data was taken from BPS Denpasar City from January 2020 to August 2022. ARIMA analysis was carried out according to the Box-Jenkins procedure, namely searching the data, estimating parameters and significance tests, and determining the best ARIMA model. The results of the analysis show that the best ARIMA model is ARIMA (0,1,1). The results of this study indicate that monthly inflation in Denpasar City is likely to continue to increase. Based on these results, it is hoped that appropriate policies will be made to reduce inflation.
Optimalisasi Nilai Perusahaan: Eksplorasi Indeks Pengungkapan Laporan Keberlanjutan dan Kepemilikan Manajerial Bagiana, I Kadek; Setiawati, Luh Pande Eka; Arizona, I Putu Edy; Dewi, Ni Putu Shinta
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 4 No. 1 (2024): Artikel Riset Maret 2024
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i1.3577

Abstract

Penelitian ini menyelidiki interaksi yang kompleks antara pengungkapan laporan keberlanjutan, kepemilikan manajerial, dan nilai perusahaan pada perusahaan manufaktur di Indonesia. Meskipun pelaporan pengungkapan keberlanjutan dianggap penting bagi informasi pemangku kepentingan, penelitian ini mengungkapkan bahwa indeks pengungkapan laporan keberlanjutan tidak berdampak langsung pada nilai perusahaan, kemungkinan karena ketidakselarasan antara praktik keberlanjutan yang diungkapkan dan ekspektasi pasar. Namun, ditemukan hubungan positif antara indeks pengungkapan laporan keberlanjutan dan kepemilikan manajerial, yang menekankan peran keberlanjutan dalam mempengaruhi tingkat kepemilikan manajerial. Lebih lanjut, kepemilikan manajerial diidentifikasi sebagai pengaruh positif terhadap nilai perusahaan, yang menggambarkan signifikansinya dalam mendorong kinerja perusahaan jangka panjang. Namun, kepemilikan manajerial tidak memediasi hubungan antara indeks pengungkapan laporan keberlanjutan dan nilai perusahaan, menunjukkan adanya faktor eksternal yang membentuk persepsi pasar. Studi ini menggarisbawahi perlunya perusahaan untuk meningkatkan strategi komunikasi untuk pengungkapan keberlanjutan dan mengakui peran konstruktif kepemilikan manajerial dalam menyelaraskan kepentingan dan meningkatkan nilai perusahaan. Jalur penelitian di masa depan mencakup perbandingan antar-industri, pemeriksaan mendalam terhadap pengaruh eksternal, dan eksplorasi dampak regulasi terhadap hubungan antara pelaporan keberlanjutan, kepemilikan manajerial, dan nilai perusahaan.
Dinamika Kinerja Keuangan dan Opini Audit Going Concern pada Perusahaan Manufaktur yang Terdaftar di BEI Setiawati, Luh Pande Eka; Dewi, Kadek Indah Kusuma
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 1 (2025): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/tzv5f941

Abstract

The existence of the capital market requires companies to undergo independent audits conducted by a Public Accounting Firm (KAP) that has obtained permission from the Minister of Finance and is trusted by the company. Auditors must carefully evaluate the company’s situation so that the audit report reflects the true condition of the company and does not mislead investors. A going concern audit opinion is the auditor's assessment of a company's ability to continue its operations. Factors influencing the going concern audit opinion include profitability, liquidity, leverage, company size, and company growth. This study aims to analyze and provide empirical evidence regarding the influence of profitability, liquidity, leverage, company size, and company growth on the going concern audit opinion. The population of this study is all manufacturing companies listed on the Indonesia Stock Exchange (BEI) during the period of 2020-2022, with a sample of 153 companies selected using purposive sampling. The data were analyzed using logistic regression. The results show that company size has a negative effect on the going concern audit opinion, while factors such as profitability, liquidity, leverage, and company growth do not significantly influence the going concern audit opinion. Future studies are recommended to expand the sample size and include additional relevant variables.
Co-Authors I Kadek Bagiana I Putu Edy Arizona Kadek Indah Kusuma Dewi, Kadek Indah Kusuma Luh Putri Mas Mirayani Ni Luh Putu Sandrya Dewi NI PUTU AYU MIRAH MARIATI Ni Putu Shinta Dewi Putri, I Dewa Ayu Oktaviani RR. Maria Yulia Dwi Rengganis Setiani, Ni Made Swinta Yasmini, Ni Made Yura Karlinda Wiasa Putri