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Djuminah, Djuminah
Universitas Sebelas Maret
Economics, Econometrics & Finance

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Studi Bibliografi: Perkembangan Penelitian Kebijakan Dividen Pada Perusahaan Yang Terdaftar di Bursa Efek Indonesia Fathony, Haris Reza; Aryani, Y. Anni; Setiawan, Doddy; Djuminah, Djuminah
Jurnal Akuntansi dan Bisnis Vol 24, No 1 (2024)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v24i1.1160

Abstract

This study aims at providing empirical evidence of research-development on dividend policy in Indonesia Stock Exchange. This study analyzes the dividend policy which consists of 32 articles from 19 nationally accredited journal (Sinta 1 and Sinta 2) taken from 2017 until 2022. The writers of this study do the classification based on the topic, finance variable and non finance variable. The method used in this study is "Charting The Field. " It is found that ROA gives inconsistent impact on dividend policy. Non finance variable, company age and institutional ownership are inconsistent as well. The model of anteseden variable from finance variable and non finance variable use additive model more frequently upon dividend policy. Then, based on consequence variable, it is found that dividend policy has a relation with company value, stock price, earnings smoothing, debt policy leverage, ROA and individual ownership. This implies that dividend policy is used by the management to make a decision in distributing dividends or they are not distributed in the form of retained earnings. There are still many inconsistencies about the result of this kind of research. So, the topic about dividend policy is still being researched by others who are interested in it.
Regional Financial Performance, Audit Function, and Corruption Levels in Indonesia Suhardjanto, Djoko; Djuminah, Djuminah; Agustiningsih, Sri Wahyu
Jurnal Akuntansi dan Bisnis Vol 20, No 1 (2020)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (297.299 KB) | DOI: 10.20961/jab.v20i1.474

Abstract

This study aims to examine the effect of financial performance on the level of corruption of the provincial government in Indonesia is moderated by audit findings. This research is motivated by Indonesia's efforts to fight corruption as an extraordinary crime. The development of corrupt practices has also increased since the implementation of the decentralization program. The phenomenon of increasing the level of regional corruption since the implementation of regional autonomy is the reason that observing the level of regional corruption is still necessary. This research was conducted in all 34 provincial governments in Indonesia, with an observation period of 2011-2015. The sample of this study was 156 sample data, obtained from financial data of 34 provinces for 5 years, and outlier data were 14 sample data. Analysis of the data in this study uses moderated regression analysis (MRA). The research concept was developed to predict the level of audit findings in moderating the effect of financial performance on the level of corruption in Indonesia. Test results in this study indicate that the audit findings moderate the effect of the ratio of operating expenses and the ratio of capital expenditure to the level of corruption. While other results indicate that the audit findings do not moderate the effect of the level of independence of a region on the level of corruption.Penelitian ini bertujuan untuk menguji pengaruh kinerja keuangan terhadap tingkat korupsi pemerintah daerah provinsi di Indonesia dimoderasi dengan temuan audit. Penelitian ini dilatarbelakangi oleh upaya Indonesia untuk memerangi korupsi sebagai kejahatan luar biasa. Perkembangan praktik korupsi semakin meningkat juga sejak diterapkannya program desentralisasi. Fenomena peningkatan tingkat korupsi daerah sejak diimplementasikannya otonomi daerah ini menjadi alasan bahwa pengamatan terhadap tingkat korupsi daerah masih merupakan hal perlu untuk dilakukan. Penelitian ini dilakukan di seluruh 34 pemerintah daerah provinsi di Indonesia, dengan periode pengamatan tahun 2011-2015. Sampel penelitian ini sebesar 156 data sampel, yang diperoleh dari data keuangan 34 propinsi selama 5 tahun, dan data outlier sebanyak 14 data sampel. Analisis data penelitian ini menggunakan moderated regression analysis (MRA). Konsep penelitian dikembangkan untuk memrediksi tingkat temuan audit dalam memoderasi pengaruh kinerja keuangan terhadap tingkat korupsi di Indonesia. Hasil pengujian dalam penelitian ini menunjukan bahwa temuan audit memoderasi pengaruh rasio pengeluaran operasional dan rasio belanja modal terhadap tingkat korupsi. Sementara hasil lainnya menunjukkan bahwa temuan audit tidak memoderasi pengaruh tingkat independensi suatu daerah terhadap tingkat korupsi.
Karakteristik Komite Audit dan Audit Report Lag (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2020) Djuminah, Djuminah; Wijayanto, Agung
Jurnal Akuntansi dan Bisnis Vol 22, No 2 (2022)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v22i2.846

Abstract

This research aims at examining the influence of Audit Committee upon Audit Report Lag. The observation was taken based on 198 sample data in the years of 2019 - 2020. Its source was from listed manufacturing industry in BEI. The results of this study shows that Audit Committee’s Meeting, The Audit Committee’s Financial Skill and Size of Audit Commitee do not affect to Audit Report Lag. There is a control variable: a close geographical position of both auditor and client, gives a positive impact to The Audit Report Lag. Keywords: audit Committee’s meeting, audit committee’s financial skill, size of audit commitee and audit report lag. Penelitian ini bertujuan untuk menguji pengaruh Komite Audit terhadap Audit Report Lag. Pengamatan diambil berdasarkan 198 sampel data pada tahun 2019 - 2020. Sumbernya dari industri manufaktur yang terdaftar di BEI. Hasil penelitian ini menunjukkan bahwa Rapat Komite Audit, Keterampilan Keuangan Komite Audit dan Ukuran Komite Audit tidak berpengaruh terhadap Audit Report Lag. Ada variabel kontrol: posisi geografis yang dekat antara auditor dan klien, memberikan dampak positif terhadap The Audit Report Lag.
Co-Authors Agung Wijayanto Agustiningsih, Sri Wahyu Aryani, Y. Anni Doddy Setiawan Haris Reza Fathony Suhardjanto, Djoko