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All Journal Jurnal Penelitian Ekonomi dan Bisnis Jurnal Promosi Pendidikan Ekonomi KEUNIS Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Pendas : Jurnah Ilmiah Pendidikan Dasar TERRA : Journal of Land Restoration JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Riset Akuntansi Politala Economics and Digital Business Review Jurnal Revenue : Jurnal Ilmiah Akuntansi ABDIMAS Iqtishadia
Angraini, Dila
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Religion Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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PENGARUH KINERJA KEUANGAN DAN KEBIJAKAN DEVIDEN TERHADAP HARGA SAHAM Arief, Salamun; Angraini, Dila
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 3 (2025): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i3.3195

Abstract

Introduction: This study examines the impact of financial performance and dividend policy on stock prices.Methods: A quantitative research approach is applied, utilising secondary data. The sampling method employed is purposive sampling. The research sample includes 48 real estate and property companies listed on the Indonesia Stock Exchange during the period of 2018 to 2023. Data processing and analysis are conducted using EViews version 9 with a regression analysis method. Results: The findings reveal that both financial performance and dividend policy significantly influence stock prices, both jointly and individually. Keywords: Financial Performance, Dividend Policy, Stock Price
The Effect of Financial Conditions and Disclosure on Going Concern Audit Opinion Annisa, Dea; Utami, Tri; Angraini, Dila
EAJ (Economic and Accounting Journal) Vol. 5 No. 1 (2022): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v5i1.y2022.p72-85

Abstract

The purpose of this study is to determine the effect of financial condition and disclosure on going concern audit opinion. This research is conducted on finance companies listed on the Indonesia Stock Exchange (IDX) in 2015 – 2019. This type of research is quantitative research with sampling using purposive sampling method. The sample used is 70 audited financial statements from 14 companies with an observation period of 5 (five) years. Data analysis techniques used are descriptive statistics, logistic regression analysis and hypothesis testing. The results of the study state that partially the financial condition does not affect the continuity of the audit opinion, and disclosure has an effect on the continuity of the audit opinion. while simultaneously, financial condition and disclosure affect going concern audit opinion.
The Role of Media Exposure in Moderating the Effect of Green Investment, Environmental Performance, and Financial Slack on Carbon Emission Disclosure Utami, Tri; Angraini, Dila; Annisa, Dea
KEUNIS Vol. 14 No. 1 (2026): JANUARY 2026
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v14i1.6676

Abstract

Purpose: The purpose of this study is to investigate and gather empirical data about how media exposure influences the disclosure of carbon emissions in relation to green investment, environmental performance, and financial slack. Companies in the energy and basic minerals sectors that are listed on the Indonesia Stock Exchange were the subject of this study. This study utilized purposive sampling, and there were a total of 17 companies included in the sample. Methodology: Multiple linear regression and moderated regression analyses were employed in this study, while Eviews version 12 was utilized for data processing. Results: According to this study, environmental performance and financial slack have a favorable impact on carbon emission disclosure, whereas green investment shows a marginal effect. Besides, the impact of financial slack, environmental performance, and green investment on carbon emission disclosure was not mitigated by media exposure. Novelty: The moderating variable for carbon emission disclosure in this study was media exposure. Since the media has a significant influence on public perception and legitimacy demands on businesses, media exposure was selected as a moderating variable. The association between internal corporate parameters and carbon emissions is strengthened when firms with strong environmental performance, green investment, and financial capability are encouraged by high media exposure to disclose carbon emissions more transparently.
PENGARUH KEYAKINAN DIRI (SELF EFFICACY) TERHADAP KOMUNIKASI INTERPERSONAL MAHASISWA TAHUN PERTAMA Angraini, Dila; Ninil Elfira; Fitriana
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 01 (2026): Volume 11 No. 01 Maret 2026 Publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i01.41732

Abstract

This study aims to determine the effect of self-efficacy on interpersonal communication among first-year students of the Guidance and Counseling Study Program at Universitas Jambi. This research employed a quantitative approach using an ex post facto method. The population consisted of 109 first-year students, with a sample of 86 students selected through simple random sampling. Data were collected using Likert-scale questionnaires that had been tested for validity and reliability. The self-efficacy instrument consisted of 17 items with a reliability coefficient of 0.737, while the interpersonal communication instrument consisted of 25 items with a reliability coefficient of 0.732. Data analysis techniques included descriptive analysis, normality test, linearity test, and simple regression analysis. The results showed that the level of students’ self-efficacy was in the high category (81.04%), while interpersonal communication was in the moderate category (67.15%). The simple regression analysis indicated a significance value of 0.001 (p < 0.05), which means that self-efficacy has a significant effect on interpersonal communication among first-year students.
Pengaruh Laba Bersih, Arus Kas Operasi, dan Investment Opportunity Set (IOS) Terhadap Kebijakan Dividen Anisa Fitri; Angraini, Dila
Jurnal Riset Akuntansi Politala Vol 9 No 1 (2026): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v9i1.620

Abstract

This research was conducted to evaluate how net profit, operational cash flow, and IOS influence dividend policy, both individually and simultaneously. This research applies a quantitative approach method in its analysis. The research population consists of property and real estate companies listed on the IDX during the period 2019 to 2023. The sample was determined based on a systematic process using a purposive sampling technique applied by considering special criteria. Data processing and analysis was carried out using the panel data regression method supported by EViews version 12 software. Research findings indicate that partially, net profit and operating cash flow have a significant influence on dividend policy. However, the investment opportunity set (IOS) variable does not show a significant influence on the dividend policy implemented by the company. However, when viewed simultaneously, net profit, operating cash flow, and investment opportunity set (IOS) have a significant influence on dividend policy.
Co-Authors Andini, Farah Anisa Fitri Annisa, Dea Arief, Salamun Budiarti Putri Uleng Dwi Wahyuni Ganefianti, Dwi Wahyuni Erwina , Erwina Fitriana Herison, Catur Irawati, Wiwit Kurtusi, Achmad Sadam Maemunah Maemunah Marulak Simarmata Menesi, Tika Wulandari Nurlaeli, Dedeh Qadarti Anjilni, Ratih Rustikawati Tri Utami