Claim Missing Document
Check
Articles

Found 13 Documents
Search

DEWAN DIREKSI, KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN DAN NILAI PERUSAHAAN Zafar Shidiq Alfatah; Siti Nurlaela; Riana R Dewi
Jurnal Investasi Vol. 6 No. 2 (2020): Jurnal Investasi Nopember 2020
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/investasi.v6i2.88

Abstract

The development of the property and real estate business is projected to continue to increase. The visible growth in the number of houses ready for habitation development, apartments, hotels, office buildings, shopping centers and so on. This study aims to examine and analyze the influence of the board of directors, managerial ownership, institutional ownership, company size on the value of companies property and real estate listed on the Indonesia Stock Exchange (IDX) in 2013-2018. The population in this study are all companies property and real estate listed on the Indonesia Stock Exchange (IDX) in 2013-2018, amounting to 48 companies. The sample selection in this study uses purposive sampling so that 12 companies can be obtained during 6 observation periods. The method of data analysis uses multiple linear regression analysis. The results showed the board of directors had no effect on the value of companies property and real estate listed on the Indonesia Stock Exchange (IDX) in 2013-2018. While managerial ownership, institutional ownership, company size affect the value of companies property and real estate listed on the Indonesia Stock Exchange (IDX) in 2013-2018. This research is expected to be useful information for companies to encourage company performance in increasing company value.
Pengaruh Board Independence, Firm Size, Debt To Equity Ratio, Net Profit Margin Terhadap Kebijakan Dividen Pada Perusahaan (Sub Sektor Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bei 2009 – 2018) Desiana Dinda Nur Aziza; Riana R Dewi; Rosa Nikmatul Fajri
JRAK: Journal of Accounting Research and Computerized Accounting Vol 11 No 1 (2020): JRAK: Jurnal RIset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v11i1.1887

Abstract

Dividend policy is a profit right used by investors where the profit will be shared or retained for reinvestment. The population used by researchers are 8 food and beverage companies listed on the Indonesia Stock Exchange in 2009-2018. Sampling by purposive sampling technique, 8 companies were selected. Data analysis techniques in this study were multiple linear regression. This study obtained the results of board independence and net profit margin affect the dividend policy, while the firm size and debt to equity ratio do not affect the dividend policy. The benefits of research are providing additional information to researchers who will develop knowledge in the field of financial accounting.
Pengaruh Kinerja Keuangan dan Opini Audit terhadap Audit Report Lag pada Perusahaan Perbankan 2014 – 2017 Fitri Ani; Yuli Chomsatu; Riana R Dewi
JRAK: Journal of Accounting Research and Computerized Accounting Vol 11 No 2 (2020): JRAK: Jurnal RIset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v11i2.2023

Abstract

The purpose of this research is to test the influence of profitability, solvency, liquidity, corporate size and opinion of audits on the audit report lag of the company. Researchers use 31 companies listed on the Indonesia Stock Exchange period 2014 – 2017 from the audited company. Based on the results of hypothesis 1 testing which states profitability is approved for auditareports, the company's lag is supported by empirical evidence. Hypothesis testing 2, which was approved as solvency, was approved against the company's audit lag report which was not supported by empirical evidence. The hypothesis 3 test that states liquidity is recognized for the audit lag report is not supported by empirical evidence. Testing the fourth hypothesis stating company size was approved for audit lag reports is not supported by empirical evidence. Whereas the 5th hypothesis stating that audit opinion was approved for the audit lag report was not supported by the police.