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All Journal Riset Akuntansi dan Keuangan Indonesia Al Tijarah Jurnal EMT KITA Journal of Economic, Bussines and Accounting (COSTING) EQIEN - JURNAL EKONOMI DAN BISNIS ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Journal of Economics, Business, and Government Challenges Jurnal Ilmiah Edunomika (JIE) Community Engagement and Emergence Journal (CEEJ) Economic Reviews Journal Prosiding University Research Colloquium Review of Accounting and Business Jurnal Ekonomika Manajemen Dan Bisnis Innovative: Journal Of Social Science Research Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Riset Akuntansi dan Keuangan Indonesia Journal of Ekonomics, Finance, and Management Studies
Suyatmin Waskito Adi
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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INSIDER OWNERSHIP, FREE CASH FLOW, ASSET GROWTH, LEVERAGE, DAN INVESTMENT OPPORTUNITY SET TERHADAP DIVIDEND PAYOUT RATIO Wijaya, Adit Rahmat; Adi, Suyatmin Waskito
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/e95crp50

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Insider Ownership, Free Cash Flow, Asset Growth, Leverage, dan Investment Opportunity Set terhadap Dividend Payout Ratio pada perusahaan manufaktur. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2022–2024. Dengan menggunakan teknik purposive sampling, diperoleh sampel sebanyak 110 data observasi yang memenuhi kriteria. Data sekunder berupa laporan keuangan dan laporan tahunan dianalisis menggunakan metode regresi linear berganda dengan perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa secara simultan, seluruh variabel independen secara bersama-sama berpengaruh signifikan terhadap Dividend Payout Ratio. Secara parsial, Free Cash Flow dan Asset Growth terbukti memiliki pengaruh positif dan signifikan terhadap kebijakan dividen. Hal ini mengindikasikan bahwa ketersediaan arus kas yang tinggi dan pertumbuhan aset yang baik mendorong perusahaan untuk membagikan dividen yang lebih besar kepada pemegang saham. Sebaliknya, variabel Insider Ownership, Leverage (yang diukur dengan Debt to Equity Ratio), dan Investment Opportunity Set tidak menunjukkan pengaruh yang signifikan terhadap Dividend Payout Ratio. Top of Form
Pengaruh Audit Tenure, Audit Opinion, Reputasi Auditor, Auditor Switching, Dan Financial Distress Terhadap Audit Report Lag Annafisah, Rifzika; Adi, Suyatmin Waskito
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 3 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i3.7236

Abstract

This study examines the effect of audit tenure, audit opinion, auditor reputation, auditor switching, and financial distress on audit report lag in food and beverage companies listed on the Indonesia Stock Exchange for the 2018-2023 period. The study employs a quantitative approach with multiple linear regression analysis using secondary data from annual reports. The results show that audit opinion, auditor reputation, and financial distress significantly influence audit report lag, while audit tenure and auditor switching do not have a significant impact. Audit opinion and auditor reputation negatively affect audit report lag, meaning companies with unqualified opinions and reputable auditors tend to complete audits faster. Conversely, financial distress has a positive effect, indicating that financially distressed firms require a longer audit process. The findings highlight the importance of financial stability and audit quality in ensuring timely financial reporting.
Pengaruh Environmental, Social, Governance (ESG) Disclosure dan Struktur Modal Terhadap Tingkat Profitabilitas Perusahaan: Studi Kasus Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023 Nabila Atiqa Ma’ruf; Suyatmin Waskito Adi
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 4 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i4.7703

Abstract

This study aims to analyze the effect of Environmental Disclosure, Social Disclosure, Governance Disclosure, and Capital Structure on the profitability of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period of 2021-2023. Using a quantitative approach, secondary data obtained from financial and sustainability reports of companies were analyzed through multiple linear regression. The results indicate that Environmental Disclosure and Social Disclosure significantly affect profitability, with significance values of 0.022 and 0.004, respectively. However, Governance Disclosure does not have a significant effect on profitability, with a significance value of 0.809, while Capital Structure has a significant effect with a significance value of 0.000. This study has limitations in the sample, which only includes manufacturing companies on the IDX, as well as a limited observation period from 2021 to 2023. Therefore, it is recommended that future research expands the sample and observation period and adds other variables that may influence company profitability.
Pengaruh Profitabilitas, Likuiditas, Leverage dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Yuna Oktawida; Suyatmin Waskito Adi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.7467

Abstract

Firm value measures the amount of a company's stock market price against its book value as an illustration of investors' perceptions of their confidence in the company for good performance prospects in the future. This study aims to analyze the effect of profitability, liquidity, leverage, and managerial ownership on firm value in manufacture companies on the Indonesia Stock Exchange for the period 2020–2022. The sampling technique used in this study was purposive sampling. This research sample consists of 46 companies that meet the criteria as a unit of analysis. The results provide empirical evidence that profitability has effect firm value, Meanwhile liquidity, leverage, and managerial ownership have no effect on firm value.
Pengaruh Literasi Keuangan, Persepsi Kemudahan Penggunaan, Dan Persepsi Manfaat Terhadap Minat Penggunaan Fintech Lending (Studi Kasus Pada Mahasiswa Universitas Muhammadiyah Surakarta) Ingreanida Agya Saputri; Suyatmin Waskito Adi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 6 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i6.8583

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan, persepsi kemudahan penggunaan, dan persepsi manfaat terhadap minat penggunaan fintech lending pada mahasiswa Universitas Muhammadiyah Surakarta. Pendekatan yang digunakan adalah kuantitatif dengan metode survei. Data diperoleh dari 100 responden yang dipilih secara purposive dan dianalisis menggunakan regresi linier berganda dengan bantuan SPSS. Instrumen pengumpulan data diuji validitas dan reliabilitasnya, serta dilakukan uji asumsi klasik untuk memastikan kelayakan model. Hasil penelitian menunjukkan bahwa literasi keuangan berpengaruh signifikan terhadap minat penggunaan fintech lending. Sebaliknya, persepsi kemudahan penggunaan dan persepsi manfaat tidak memiliki pengaruh signifikan. Temuan ini mengindikasikan bahwa pemahaman mahasiswa tentang keuangan lebih menentukan dalam membentuk minat terhadap penggunaan layanan fintech lending dibandingkan persepsi terkait kemudahan atau manfaat yang dirasakan.
Co-Authors Anggraeni, Putri Pangestika Annafisah, Rifzika Arifah, Novia Berliani Astuti, Sabrina Kurnia Aswanta Wisnu Pradhana Badarudin, Dieon Agatha Castro, Fowler El Santri Edy Purwo Saputro Esa Aldila Fasifah Hanim Gita Andini Saputri Gustarinda, Evi Heppy Purbasari Ingreanida Agya Saputri Intan Veronica Laksana, Adhika Ha’qi Lilis Indrawati Lufikasari, Ratna Luh Putu Ratna Sundari Mayang Puspita Dewi Saraswati Mei Puspitasari Misfalah, Khoiri Adha Muhammad Abyan Shafly Muhammad Azis Aprian Afi Luqman Nabila Atiqa Ma’ruf Novia Berliani Arifah Novitri, Revista Williya Oktaviana Dwi Mawarni Puspitasari, Septi Maharani Putri, Aulia Prilla Harnisha Putri, Wulanditya Anggun Permata Rahmawati, Arwinda Ramadhan, Muhammad Okan Safina Fatmawati Sanyika, Atantya Wahyu Sari, Lely Oktavia Septina Rahma Darmayati Setyaningrum, Dewi Probowati Silverio, Paradito Tama, Fekysan Alya Utami, Clarisa Dzikri Antini Putri Widowati Dian Permatasari Wijaya, Adit Rahmat Yuna Oktawida