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All Journal Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Akuntansi Bisnis dan Publik Kajian Akuntansi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences JURNAL UMBANUA Jurnal Pengabdian pada Masyarakat International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Mount Hope Global Economic Journal Journal Accounting International Mount Hope
Wenny Anggeresia Ginting
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mechanical Engineering Social Sciences Transportation Other

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THE EFFECT OF RETURN ON ASSETS, CURRENT RATIO, DEBT TO TOTAL ASSETS RATIO, DEBT TO EQUITY RATIO ON DIVIDEND POLICY Sari Dewi R Silaban; Mitraya Banjarnahor; Norsalita Aritonang; Jessy Safitri Sitorus; Wenny Anggeresia Ginting
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 1 (2024): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i1.162

Abstract

The purpose of this study was to determine the effect of Return On Asset (ROA), Current Ratio, Debt to Asset Ratio (DAR), and Debt to Equity Ratio (DER) on Dividend Policy in Consumer Goods Sector Manufacturing companies in Indonesia Stock Exchange. The research method in this study is quantitative, which uses secondary data because data collection comes from existing records at the company. The population in this study were all consumer goods sector companies on the Indonesia Stock Exchange, totaling 75 companies in 2019-2022. The sampling technique used is purposive sampling. The sample used was 20 companies in 4 years. The data analysis technique used is the classic assumption test and multiple linear analysis with the help of the SPSS 21 application. The results of this study show that Return On Asset (ROA), Current Ratio, Debt To Asset Ratio (DAR), and Debt To Equity Ratio (DER) simultaneously affect Dividend Policy. Partially, Return On Asset and Current Ratio have no significant effect on Dividend Policy, Debt To Asset Ratio (DAR) has a positive and significant effect on Dividend Policy, Debt to Equity Ratio (DER) has a negative and significant effect on Dividend Policy.
INFLUENCE AUDIT TENURE, AUDITORS SWITCHING, FINANCIAL DISTRESS, AND COMPANY SIZE ON THE AUDIT REPORT LAG IN MINING SECTOR COMPANIES REGISTERED IN EXCHANGE EFFECT INDONESIA PERIOD 2018-2021 Jochelyn Chu; Triana; Ys.Wandi Lahagu; Teng Sauh Hwee; Wenny Anggeresia Ginting
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 1 (2024): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i1.192

Abstract

This research aims to identify the effect of audit tenure, auditor switching, financial distress, and company size on audit report lag. The method applied in this research is a quantitative method by processing secondary data which is collectedthrough the official website of IDX. The population includes all the mining companies listed on the Indonesia StockExchange (IDX), with a total of 48 companies in 2018-2021. Then, by using a purposive sampling technique to determine the sample, 42 companies were taken as samples with 129 observations data over a period of 4 years. In order to realize the purpose of this research, SPSS application was used to analyze data with multiple linear regression analysis technique. Simultaneous tests resulted that audit tenure, auditor switching, financial distress, and company size together have a significant effect on audit report lag. Meanwhile, the results of partial tests are only financial distress that has a negative and significant effect on audit report lag, while audit tenure has no effect on audit report lag. US well as auditor switching and company size.
Co-Authors Agnes Hesty Demak Panjaitan Angelicca Balqis Gelcya Beby Adilla Bella Sherlia Cindy Veronica Tehresia Cut Shafira Andini Debora J. M Posumah Desta Jess Wijaya Telaumbanua Estrelita V.Y Waney Hermanto Hutabalian Ivoletti Merlina Walukow Jenny Indah Dwisyafitri Jerry Sonny Lintong Jessy Safitri Sitorus Jochelyn Chu Joiceline Yangga Keumala Hayati M. Hafiz Kurniawan maggie Mitraya Banjarnahor Monaliska Simamora Munawarah Munawarah Mutiara Wijaya Nadya Safitri Br Sembiring Norsalita Aritonang Novita Sari Br Sianturi Nursairah Dabutar Olivia V. Lendeng Rahmad Rahmad Sari Dewi R Silaban Siti Dini Susan Cornelya Hermina Teng Sauh Hwee Togiana Situmorang Triana William William Yois Nelsari Malau Ys.Wandi Lahagu