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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi I-ECONOMICS: A Research Journal on Islamic Economics Jurnal Agregasi Bilancia : Jurnal Ilmiah Akuntansi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Akuntansi dan Governance Bima Journal : Business, Management and Accounting Journal Jurnal Ekonomi dan Bisnis
Ruhul Fitrios
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Managerial Ownership And Dividend Policy As Determinants of Company Value in Food and Bevergae Companies on the Indonesia Stock Exchange in 2019-2023 Rahma, Audrey Dwi; Fitrios, Ruhul
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.2.1741-1752

Abstract

Purpose: This study aims to test and analyze the influence of managerial ownership and dividend policy on company value. Methodology: This quantitative study uses a documentation method by collecting secondary data obtained from financial reports and annual reports of food and beverage companies from 2019-2023. The data analysis technique in this study uses descriptive statistical analysis, classical assumption tests, multiple linear regression tests, determination tests and partial tests processed using SPSS 27. Results: The t-test results indicate that managerial ownership and dividend policy have a significant partial effect on firm value. The R2 value in this study is 28.7%, which suggests that managerial ownership and dividend policy can explain the company’s value by 28.7%. Findings: Partially, managerial ownership and dividend policy affect company value. Novelty and Originality: This study uses the period 2019-2023 to examine the impact of the pandemic and the long-term impact of managerial ownership and dividend policy on company value after the pandemic. The sample in this study is more specific, namely, manufacturing companies in the food and beverage subsector. Conclusion: Based on research results, increasing company value can be done by increasing managerial ownership and dividend policy. Type of Paper: Research Article
PENGARUH TEKANAN KETAATAN, KOMPLEKSITAS TUGAS, TEKANAN ANGGARAN WAKTU DAN PENGALAMAN AUDITOR TERHADAP AUDIT JUDGMENT (Studi Empiris pada Kantor Akuntan Publik di Kota Pekanbaru, Medan dan Batam) Hernisa Soleha; Ruhul Fitrios; Mudrika Alamsyah Hasan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 13, No 1 (2026): Januari - Juni (2026)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study examines the effects of obedience pressure, task complexity, time budget pressure, and auditor experience on audit judgment among auditors working at Public Accounting Firms (KAP) in Pekanbaru, Medan, and Batam. A quantitative survey approach was employed using saturated sampling. Data were collected from 88 auditors through a five-point Likert scale questionnaire and analyzed using multiple linear regression. The results reveal that obedience pressure and auditor experience have a positive and significant effect on audit judgment, while task complexity and time budget pressure have a negative and significant effect. These findings indicate that greater pressure from superiors or clients influences auditors’ judgments, whereas increased task complexity and time constraints reduce judgment quality. Conversely, experienced auditors tend to produce more accurate and higher-quality audit judgments. The study highlights the importance of managing work pressure, controlling task complexity, allocating adequate audit time, and enhancing auditor experience to improve audit judgment quality in Public Accounting Firms. Keywords: Audit Judgment, Obedience Pressure, Task Complexity, Time Budget Pressure, Auditor Experience, Public Accounting Firm
Co-Authors Al Azhar L Amarina, Dina Dani Pratama Emrinaldi Nur DP Firdaus AR Gunasanti, Ursula Helmy, Muhammad Ridho Hernisa Soleha Ita, Masita Kamaliah Kamaliah, Kamaliah Lila Anggraini Mudrika Alamsyah Hasan Novita Indrawati Odiatma, Fajar R. Rusli Rahma, Audrey Dwi Restu Agusti Silalahi, Sem Suhendra, Bella Sumbari, Sakina Supriono Supriono Syafitri, Lidya Vince Ratnawati Zakya, Ismon Zulhelmy