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Wijaya, I Nyoman Agus
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Journal : Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)

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PENGARUH LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS TERHADAP KEBIJAKAN DIVIDEN DENGAN UKURAN PERUSAHAAN SEBAGAI PEMODERASI Prayogo, Enny; Wijaya, I Nyoman Agus; Handayani, Rini; Maretia, Stella

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.745 KB) | DOI: 10.31955/mea.v5i1.1005

Abstract

This research aims to analyze the influence of liquidity, solvency, profitability and firm size on dividend policies. In addition, this research will also analyze at the same time whether liquidity, solvency and profitability are able to influence dividend policies with firm size variable become variable moderation. The population of this research consists of 100 companies which are registered in index Kompas 100 at the period 2019. The sample from this research consists of 50 companies which is the sampling techniques is census techniques by forming sample frameworks. Hypothetical testing techniques in this research use multiple regression analysis with F and T tests as well as moderation regression analysis are processed using SPSS20. The results of this research show simultaneously liquidity, solvency, profitability and firm size have no effect on dividend policy whereas partially, only variable solvency affects dividend policy. And the results of moderation regression analysis show only profitability variable is capable to influencing dividend policies with firm size become variable moderation.
AUDIT QUALITY IN THE BLOCKCHAIN ERA : AN INVESTIGATION OF THE IMPACT OF INDIVIDUAL AND ORGANIZATIONAL FACTORS Wijaya, I Nyoman Agus; Setiana, Sinta; Rusyana, Finna
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 7 No 2 (2023): Edisi Mei - Agustus 2023
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v7i2.3291

Abstract

This study aims to identifying effect of individual and organizational factors to audit quality in the blockchain technologhy era. Analysis of data uses multiple linear regression. Unit of analysis in this research are auditor in Indonesia. In order to obtain primary data, we use questionnaires. The result of this research is intended to identifying the effect of individual and organizational factors to enhance Audit Quality In The Blockchain Era. We find that the business process knowledge of auditors have positively influence to the audit quality, IT Knowledge of auditors have robust influence to the audit quality, and keep to update accounting standards knowledge.
PENGARUH PROFITABILITAS, SOLVABILITAS, LEVERAGE DAN OPINI AUDITOR TERHADAP AUDIT DELAY DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Stefanus, Stefanus; Wijaya, I Nyoman Agus
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5783

Abstract

This study examines how factors such as profitability, solvency, leverage, and auditor opinion affect audit delay, with firm size considered as a moderating variable. A quantitative research method was employed, focusing on entities listed in the IDX 80 index on the Indonesian stock exchange during the 2021–2023 period. For statistical analysis, moderated regression analysis was conducted using IBM SPSS Statistics version 26. The study's findings reveal that: (1) Profitability and leverage have a significant negative effect on audit delay; (2) Solvency has a significant positive effect on audit delay; (3) Auditor opinion has no significant effect on audit delay; (4) Firm size significantly moderates the effect of profitability and leverage on audit delay; (5) Firm size weakens the influence of solvency and auditor opinion on audit delay; (6) Firm size does not moderate the effect of auditor opinion on audit delay.
Co-Authors Aurora Angela Debbianita Dewi, Sherin Ivana Kambono, Herman Maretia, Stella Nunik Lestari Dewi Oktavianti Oktavianti Prayogo, Enny Putu Ayu Pramitha Purwanti Rini Handayani Rusyana, Finna Sinta Setiana Stefanus, Stefanus Surifran, Vicky Putra Tan , Kwang En Tan Kwang En Verani Carolina Vinny Stephanie Hidayat