Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Ilmu Manajemen dan Akuntansi Terapan JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi
Sri Kawuri
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
PENGARUH KINERJA PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL INTERVENING PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Heni Subekti; Risma Musfiyana; Sri Kawuri
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 4 No 2 (2022): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v4i2.143

Abstract

The value of the company is an important thing that investors consider before they invest. The value of the company can provide maximum shareholder prosperity if the share price increases. The higher the stock price of a company, the higher the prosperity of shareholders. This study aims to determine the effect of liquidity (Current Ratio), profitability (ROE) and leverage (DER) on firm value (PBV) and determine whether dividend policy (Dividend Payout Ratio) can be used as an intervening variable on the liquidity relationship (Current Ratio), profitability (ROE) and leverage (DER) on firm value. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The sample in this study was taken using a purposive sampling technique, totaling 12 companies. The data analysis method used is descriptive analysis and data analysis using multiple linear regression method using SPSS software. The results show that liquidity (Current Ratio) has an effect on dividend policy, while profitability and leverage have no effect on dividend policy. Liquidity (Current Ratio) and leverage (DER) have no effect on the value of manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. On the other hand, profitability and dividend policy have a significant and significant impact on the value of manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. Meanwhile, the dividend policy is able to mediate the relationship between liquidity (Current Ratio) and the value of manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. Likewise, the relationship between leverage (DER) and the value of manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019 can be mediated by dividend policy. On the other hand, dividend policy cannot mediate the relationship between profitability and firm value.
PENGARUH PENGUNGKAPAN CSR DAN KINERJA LINGKUNGAN TERHADAP KINERJA KEUANGAN DENGAN KEPEMILIKAN ASING SEBAGAI VARIABEL MODERASI Sri Kawuri; Riana Sitawati; Sam’ani Sam’ani
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 9 No 1 (2018): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Financial performance becomes a matter of great concern toan investor but must also take into account the social andenvironmental responsibilities of the company. This study aims toanalyze the effect of CSR disclosure and environmental performanceon financial performance with moderation of foreign ownership.Respondents of this research are manufacturing companies listed onthe BEI 2011 - 2015 and registered in PROPER in 2011 - 2015. Thenumber of samples of 85 companies is taken based on PurposiveSampling technique. Data collection using documentation method.The data analysis to test the hypothesis using multiple regression iscompleted with SPSS program.From the results of this study obtained the conclusion that:Disclosure of CSR has a significant positive effect on financialperformance, environmental performance has no effect on financialperformance. In addition, this research finds that foreign ownershipmoderates the effect of CSR disclosure on financial performance withnegative direction and can not moderate the influence ofenvironmental performance on financial performance.
Co-Authors Heni Subekti Riana Sitawati Risma Musfiyana Sam’ani Sam’ani