RUTJI SATWIKO
STIE Trisakti

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PENGARUH UKURAN KANTOR AKUNTAN PUBLIK, KEPEMILIKAN, LABA RUGI, PROFITABILITAS DAN SOLVABILITAS TERHADAP AUDIT REPORT LAG GRETA JUANITA JUANITA; RUTJI SATWIKO
Jurnal Bisnis dan Akuntansi Vol 14 No 1 (2012): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (48.967 KB) | DOI: 10.34208/jba.v14i1.103

Abstract

The purpose of this study is to analyze the influence of company size, auditors, ownerships, profit or loss, profitability and solvability to audit report lag. This research focused on manufacturing companies listed in Indonesian Stock Exchange from 2007 until 2009. 372 sample selected from pusposive sampling method. The statistical used in this research was multiple regression. The result of this research shows that company size, ownerships, profit or loss, DER significantly influencing audit report lag.
PENGARUH RASIO KEUANGAN TERHADAP DIVIDEND PAYMENT PADA PERUSAHAAN YANG TERDAFTAR DI BEI HANDI HANDI; RUTJI SATWIKO
Jurnal Bisnis dan Akuntansi Vol 19 No 1a-2 (2017): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (121.379 KB) | DOI: 10.34208/jba.v19i1a-2.306

Abstract

The aim of this research is to determine the effect of profitability, liquidity, leverage, firm size, earning per share, and growth on dividend payout ratio.This research uses data from 66 non-financial companies listed on the Indonesia stock exchange (IDX) from the period 2011 to 2014. Data for this study are selected using several criteria and using purposive sampling method. The method of data management involves hypothesis testing in multiple linear regression. The results of this research show that profitability, earning per share, and growth have a significant effect on dividend payout ratio, on the other hand liquidity, leverage, and firm size, do not have a significant effect on dividend payout ratio.