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All Journal Jurnal Muara Ilmu Ekonomi dan Bisnis International Journal of Financial, Accounting, and Management
Mudzakar, Mochamad Kohar
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Decision Sciences, Operations Research & Management Social Sciences

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ANALISIS PROFITABILITAS TERHADAP KEBIJAKAN DIVIDEN Mudzakar, Mochamad Kohar
Jurnal Muara Ilmu Ekonomi dan Bisnis Vol 3, No 1 (2019): Jurnal Muara Ilmu Ekonomi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmieb.v3i1.1049

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas terhadap kebijakan dividen pada perusahaan manufaktur barang konsumsi sektor industri pada periode 2010 - 2014. Penelitian ini menggunakan metode deskriptif verifikatif. Populasi penelitian dan sampel 11 perusahaan. Alat untuk mengolah data menggunakan eviews 8. Hasil penelitian menunjukkan bahwa profitabilitas dengan nilai thitung > ttabel (-1,272 > -2,008), artinya profitabilitas tidak berpengaruh signifikan terhadap kebijakan dividen This study aims to determine the effect of profitability on dividend policy in industrial goods manufacturing companies in the 2010-2014 period. This research uses descriptive verification method. Study population and sample of 11 companies. Tools for processing data using eviews 8. The results of the study show that profitability with a tcount> ttable (-1,272> -2,008), meaning that profitability does not significantly influence dividend policy 
The influence of abnormal audit fees, independence, and competence on audit quality Ramadhan, Iqbal Deandre; Mudzakar, Mochamad Kohar
International Journal of Financial, Accounting, and Management Vol. 4 No. 1 (2022): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v4i1.234

Abstract

Purpose: The purpose of this study is to determine whether abnormal audit fees, independence, and competence affect the audit quality according to 9 Public Accounting Firms in Bandung. The factors tested in this study are abnormal audit fee, independence, and competence as the independent variables while auditing quality is the dependent variable. Research Methodology: The sampling method used in this study is nonprobability sampling. The reason for choosing the method is the consideration that the selected data sample meets the criteria being tested. The sample selection criteria in this study are auditors in 9 Bandung Public Accounting Firms. In this study, the analysis method was partially (t-test) with a significance of 5%. The data was analyzed by using Version 20 of the Social Science Statistics Package (SPSS). Results: The research results partially and simultaneously indicate that abnormal audit fees, independence, and competence affect audit quality according to the respondent from 9 Public Accounting Firms in Bandung at 52,1%. Limitations: This study only focuses on the effect of abnormal audit fees, independence, and competence on audit quality in only 9 Public Accounting Firms in Bandung. Contribution: The results of the study provide education about audit quality that companies use for the services of auditors and inform future researchers.
Co-Authors Ramadhan, Iqbal Deandre