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All Journal AFRE Accounting Financial Review JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Agris Haryanto Prakasa
Universitas Esa Unggul
Economics, Econometrics & Finance

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Analisis Keputusan Pembagian Dividen yang Dipengaruhi oleh Investment Opportunity Set, Free Cash Flow, Kebijakan Hutang dan Collateralizable Assets Agris Haryanto Prakasa; Agus Munandar
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 5, No 1 (2022): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v1i1.y2022.p89-106

Abstract

The background of this study is begins with the high intensity of competition that occurs in go public companies in the Bursa Efek Indonesia. The purpose of this study is to find out the amount of dividends distributed by the company and find out what factors affect the distribution of company dividends. Samples used in this study are obtained 20 companies, the company's sample consists of secondary data collected for data processing. 20 companies are samples that selected from index LQ45 population and constantly listing in index LQ45 since 2018-2020. The process of data processing using statistica tools Eviews-10. The final result of this study are simultaneously IOS, FCF, Leverage, and CA has significant affect to dividend policy; while the variable of leverage has negative affect but IOS, FCF, CA has no affect toward the dividend policy.
The Role of Commissioners and Audit Committee to Firm Value Mediated by Risk Management Disclosures Agris Haryanto Prakasa; Yanuar Ramadhan
AFRE (Accounting and Financial Review) Vol. 6 No. 3 (2023)
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v6i3.10506

Abstract

This research originated from the phenomenon of competition that occurred between public companies listed on the Indonesia Stock Exchange (IDX). The intense competition that occurred encouraged each company to be adaptive to changes in the economic situation that often changed. 56 samples of Indonesian public companies were selected based on their presence on the IDX, which operates in the property and real estate sector in 2019-2021. The background for choosing this sector is because the property and real estate sector experienced a contraction in stock prices during 2021 to 2023. This research uses 56 companies as samples and a 3-year observation period, resulting in 168 data that became the source of data for this study. This study obtained results that the size of the board of commissioners and audit committee partially influenced the risk management information disclosed by the company. Positive results were obtained for the size of the board of commissioners and risk management disclosure partially affecting firm value. The presence of risk management disclosure was able to mediate the indirect relationship between the board of commissioners and firm value. Meanwhile, the audit committee does not affect the firm value either directly or indirectly.DOI: https://doi.org/10.26905/afr.v6i3.10506
Co-Authors Agus Munandar Yanuar Ramadhan