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Journal : Jurnal Eksis

PENGARUH PERANAN AUDIT INTERNAL TERHADAP PENERAPAN GOOD CORPORATE GOVERNANCE PT PUPUK KALIMANTAN TIMUR BONTANG Sailawati Sailawati; Muhammad Suyudi; Gina Selviana
Jurnal Eksis Vol 17, No 2 (2021): Vol 17 No. 2 Oktober 2021
Publisher : Politeknik Negeri Samarinda

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Abstract

This study aims to determine the effect of the role of internal audit on the implementation of good corporate governance at PT Pupuk Kalimantan Timur Bontang. This research used questionnaires to collect primary data. The data quality testing was done by using the validity test and reliability test. Normality test, multicollinearity test and heteroscedasticity test were used for the statistical test. The hypothesis testing examined by the simple regression analysis, t-test and correlation coefficients. Based on the results, the alternative hypothesis (Ha) is accepted. The result of this study indicates that the role of internal audit has a significant effect on the implementation of good corporate governance at PT Pupuk Kalimantan Timur Bontang, indicated by the significance value < 0.05 and tcount > ttable. This result at the same time shows similarities with the previous studies, namely, Putra (2014) and Lubis (2017).Keywords: Internal Audit, Good Corporate Governance.
PENGARUH EARNING PER SHARE, RETURN ON EQUITY, DAN DEBT TO EQUITY RATIO TERHADAP HARGA SAHAM PERUSAHAAN SUBSEKTOR PERKEBUNAN DI BURSA EFEK INDONESIA TAHUN 2014-2018 Sudarlan Sudarlan; Muhammad Suyudi; Muhammad Sainudin Noor
Jurnal Eksis Vol 16, No 2 (2020): Vol 16, No 2 (2020)
Publisher : Politeknik Negeri Samarinda

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Abstract

This research aim to help investors in deciding to invest in the stock market by analyzing the impact of company’s financial ratio on its share price. Finacial ratio used in this research are Earning per Share, Return on Equity, and Debt to Equity Ratio as independent variables, and Stock Price as the dependent variable. The method used in this reseach is purposive sampling with population is 18 plantation companies and sample is 10 companies. Data were tested using the classical asumptiont and multiple linear regression used SPSS 25. The result of this research shown that ROE does not effect significantly to company’s stock price. And EPS effect positif and significantly, and DER effect negatif and significantly to company’s stock price. From F test’s result shown that EPS, ROE, and DER together effect significantly to company’s stock price. Keywords: Earning per Share, Return on Equity, Debt to Equity Ratio, Stock Price.
PENGARUH STRUKTUR KEPEMILIKAN, PAJAK, DAN PERTUMBUHAN PERUSAHAAN TERHADAP PEMBAYARAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2014-2018 Muhammad Suyudi; Nyoria Anggraeni Mersa; Astri Rianti Putri
Jurnal Eksis Vol 16, No 2 (2020): Vol 16, No 2 (2020)
Publisher : Politeknik Negeri Samarinda

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Abstract

The purpose of this study is to examine the effect of ownership structure, tax, and firm growth on dividend payments measured using the Dividend Payout Ratio (DPR). The variable of this study is  Ownership Structure as variables X1, Tax as variables X2 and Company Growth as variables X3 and Dividend Payment as variables Y. This study also used multiple linear regression with f test and t test using SPSS 25 program. This study shows that the ownership structure does not have a significant effect on dividend payments and firm growth does not significantly influence dividend payments, but other tax variables significantly influence dividend payments. Keywords: Dividend, Dividend Payout Ratio, ownership structure, tax, growth