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PERAN AUDIT INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PADA SUATU PERUSAHAAN Yuni Sukandani; Atiqoh Qurrotu Aini; Lisa Andriani; Alifia Sri Wahyuni; Rizki Hidayanti
Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Vol. 1 No. 6 (2024): Juli
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jemb.v1i6.1832

Abstract

Penelitian ini bertujuan untuk menunjukkan dampak audit internal terhadap evaluasi pelaporan keuangan suatu perusahaan. Penelitian ini dilakukan dengan mengambil informasi dari buku, jurnal, dan artikel penelitian terdahulu yang menggunakan metode deskriptif. Penelitian ini juga melibatkan penelitian kepustakaan yang meliputi inferensi, penyajian, dan analisis data. Tujuannya adalah untuk menghasilkan representasi materi pelajaran yang sistematis dan tepat. Penelitian yang dilakukan dalam jurnal ini menunjukkan bahwa audit internal mempunyai pengaruh yang signifikan dalam menilai pengaruh audit terhadap kualitas laporan keuangan. Setelah dilakukan pemeriksaan terhadap enam jurnal, ditemukan satu jurnal yang menyimpulkan bahwa fungsi audit internal tidak berdampak terhadap kualitas laporan keuangan, sedangkan lima jurnal lainnya menyimpulkan bahwa peran audit internal memang berdampak terhadap kualitas laporan keuangan. Hal ini sangat mempengaruhi kualitas laporan keuangan.
PERAN KEBIJAKAN DIVIDEN DALAM MEMODERASI PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP NILAI PERUSAHAAN Regita Cahyani Febrianti; Sukandani, Yuni; Mipta, Miptaqul Rohma
Majalah Ekonomi Vol 31 No 1 (2025): Juni 2025
Publisher : Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/majeko.vol31.no1.a10167

Abstract

Finding out how much of an impact Dividend Policy has on reducing or amplifying the effects of Profitability and Leverage on Company Value is the primary motivation for this study. Quantitative descriptive research is what this study is all about. The sample is comprised of 30 firms chosen using purposive selection methods. The entire population consists of 84 food and beverage subsector companies listed on the BEI for the 2021–2022 timeframe. Financial report documentation is used as a data collecting approach. Multiple linear regression analysis, the coefficient of determination test, Moderated Regression Analysis (MRA), the t-test, and the F-test are all part of the data analysis approach. It may be inferred that Dividend Policy moderates the simultaneous impact of Profitability and Leverage on Company Value, as the F test results show a significant value of 0.000 < 0.05. Meanwhile, the results of the t-test research show that Profitability influences Company Value with a significant value of 0.007 < 0.05, Leverage influences Company Value with a significant value of 0.000 < 0.05, Dividend Policy has a substantial impact on two variables: profitability and leverage. While dividend policy cannot mitigate the effect of profitability on company value (p = 0.145, > 0.05), it may limit the influence of leverage on company value (p = 0.026, < 0.05). Investors and would-be investors may use this research's findings as a basis for their decision-making process.
Co-Authors Aida Dwi Anggraini Aikisna Dwi Utami Aisyah Devi Irawati Aji Prasetyo, Aji Akhmad Yody Kurniawan Alifia Sri Wahyuni Anggraeni, Nofiah Dwi Ardhiani, Mutiara Rachma Aristha Purwanthari sawitri Artikadewi , Rosy Yuni Atiqoh Qurrotu Aini Binti Wulandari Christina Menuk Sri Handayani Cintya Dwi Setyo Pratiwi Della Ayunda Prameswari Diajeng Cantika Triciyana Diva Maulidiyah Annizar Fachrudy Asj’ari Fakihatul Fuadah Fani Wahyu Ramadhani Faridatun Fathonah Fathonah, Faridatun Fatimah, Mia Febbyandika Bathari Kusuma Fina Novita Sari Fitrarina Maharani Githa Pramudia Kharisma Putri I Made Bagus Dwiarta Indah Ayu Permatasari Indah Sri Wahyuni Intan Widiyaningsih Istikhoroh, Siti Kaka Kurnia Lestari , Stifani Dwi Lestari Febrianti Lisa Andriani Liviana Dwi Rahmadhani Marisa , Dana Marta, Dessy Dwi Maya Deviana Mipta, Miptaqul Rohma Mohammad Afrizal Miradji Muchammad Chafidhul Ilmi Muh. Faradhillah Zakkia Abdi Muhammad Fauzi Ilmi Munir Rachman Mutiara Inka Femilia Nabila Maulidya Putri Nadia Alifianti Imanda Nanda Fauziah Anggraini Nendia Eka Putri Pringgadani Nur Laili Rakhmawati Nurdina Nurdina Oktavia Dwi Candraningtyas Oktaviana Putri Wulandari Jehomat Praduanita , Efi Yusfri Purwanto, Teguh Qosasi Kholifatul Arsy Radita Septiyani Mardhotila Ramadani Meta Pertiwi Regita Cahyani Febrianti Relinda Puspita Sari Reza Akhusmiya Amrulloh Rifda Aliyatul Bilbina Achmadi Risma Ainun Jariyah Rismaul Khoiro Ni’mah Rizki Hidayanti Rodiatam Mardiah Sarah Putri Aurellia Shirin Hafiya Sigit Prihanto Utomo Siti Ayu Pramudita Siti Nur Sholikha Siti Nurhamidah Subakir subijantoro, didik subijantoro, didik Sugijanto Sugijanto Sutama Wisnu Dyatmika Tarisya Maulidya Wati Teguh Purwanto Tian Allodya Allica Uci Rebeka Tumewu Utomo, Sigit Prihanto Very Ferdiansyah Eka Putra Widiar Onny Kurniawan Wina Aditya Putri Wibowo wira yudha alam Yasmine Dwi Cahyani Yonantha Surya Brahmastra Zahro, Annisa Fatimatuz