Articles
<![CDATA[THE IMPACT OF LIQUIDITY, PROFITABILITY, AND ACTIVITY ON SHARES RETURN WITH DIVIDEND POLICY AS CONTROLLING VARIABLE ]]>
<![CDATA[Hastuti, Rini Tri]]>;
<![CDATA[Andrew, Richard]]>;
<![CDATA[P., M. Bintang]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 1 No. 2 (2023): May 2023 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v1i2.465-472
<![CDATA[This study was conducted to examine the impact of liquidity, profitability and activity variables on shares returns which can be controlled by dividend policy. This study uses secondary data with a population of financial report data published on capital market. The sample taken is only the issuers of manufacturing companies. The data obtained were 52 issuers using purposive sampling method. Statistic application programs are programs used in processing and analyzing data. The final conclusion of this study shows that the liquidity and activity variables have an impact on shares returns, while the profitability variable has no impact on shares returns. The test by including the controlling variable Dividend policy concluded that the controlling variable was not able to moderate the relationship between liquidity, profitability, and activity on shares returns.]]>
<![CDATA[THE IMPACT OF FIRM SIZE, ACCOUNTING CONSERVATISM ON EARNINGS QUALITY MODERATED BY INDEPENDENT COMMISSIONER ]]>
<![CDATA[Hastuti, Rini Tri]]>;
<![CDATA[Lusiana, Lusiana]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 1 No. 2 (2023): May 2023 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v1i2.376-385
<![CDATA[This research was conducted with the aim of obtaining real information about earnings quality which is influenced by firm size variable and accounting conservatism with moderated variable, namely independent commissioners in manufacturing companies on the IDX for the 2018-2020 period. Descriptive research design with quantitative data properties where the data used in this study were measured and presented in the form of numbers. The sampling technique used is purposive sampling with a panel data approach followed by 153 sample data from 51 companies for 3 years, from 2018-2020. In addition, in this study, the data collected to test the hypothesis using the panel data regression model was processed using EViews version 11. The results obtained from this test showed that accounting conservatism had no significant effect on earnings quality. While the size of the company has a significant impact on earnings quality. Furthermore, the moderating variable is the independent commissioner in this study cannot moderate the effect of earnings quality and firm size but can moderate the effect of accounting conservatism on earnings quality]]>
<![CDATA[FACTORS AFFECTING DIVIDEND POLICY WITH BUSINESS RISK AS MODERATION VARIABLES ]]>
<![CDATA[Hastuti, Rini Tri]]>;
<![CDATA[Rasyid, Ardhiansyah]]>;
<![CDATA[Pambudi, Ari]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 1 No. 3 (2023): Agustus 2023 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v1i3.1146-1156
<![CDATA[This study aims to determine the effect of liquidity, profitability, growth in assets on dividend policy and also the effect of moderating variables on business risk. The research data is data on manufacturing companies listed on the IDX in the form of financial statements for 2018-2020. The sample was selected using purposive sampling technique and obtained a sample of 38 companies. The research data is panel data which is processed using Eviews 12. The results of this study are profitability has a negative and significant effect on dividend policy. Liquidity and growth in assets have no significant effect on dividend policy. Meanwhile, the moderating variable of business risk can be moderated by weakening the relationship between growth in assets and dividend policy. However, the moderating variable of business risk cannot moderate the relationship between liquidity and profitability to dividend policy.]]>
<![CDATA[FACTORS AFFECTING DIVIDEND PAY OUT RATIO WITH ROE (RETURN ON EQUITY) AS MODERATING VARIABLE ]]>
<![CDATA[Hastuti, Rini Tri]]>;
<![CDATA[Andrew, Richard]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 1 No. 3 (2023): Agustus 2023 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v1i3.1157-1164
<![CDATA[The purpose of this research is to find out whether cash ratio and ATO (asset turnover) have an influence on dividend pay-out ratio by using ROE (return on equity) as a control variable or moderating variable in the manufacturing industry listed on the Indonesia Stock Exchange during the 2018-2020 period. Samples were taken using purposive sampling method, and the data obtained were 39 firms. The data is processed using statistical software applications to analyze into multiple regression equations, namely the EViews program version 12 and Microsoft Excel 2010. This study provides test results that cash ratio and ATO (asset turnover) have an insignificant negative effect on dividend pay-out ratio. ROE (return on equity) cannot moderate cash ratio on dividend pay-out ratio. But ROE (return on equity) can moderate ATO (asset turnover) on dividend pay-out ratio. The conclusion of this study can analyze the factors that influence firm performance in increasing dividend pay-out ratio so that investors are interested in investing.]]>
<![CDATA[ANALYSIS OF FACTORS AFFECTING DIVIDEND DISTRIBUTED WITH COMPANY SIZE AS MODERATING VARIABLE ]]>
<![CDATA[Hastuti, Rini Tri]]>;
<![CDATA[Octaviani, Dian]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 1 No. 3 (2023): Agustus 2023 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v1i3.1474-1485
<![CDATA[This study is to examine the effect of Current ratio, free cash flow, DAR (Debt to Total Asset), on dividend distributed with company size as moderation. The research data was obtained directly from published financial reports for the 2018 – 2020 period for the manufacturing industry sector listed on IDX. Sample data was taken by purposive sampling method, namely data with certain criteria that have been selected for research purposes. The data were processed and analyzed using multiple linear regression with the application of the SPSS 25 statistical program. The results of the processed data test showed that dividend distributed was negatively affected by free cash flow and significant, dividend distributed was negatively and not significantly affected by DAR (Debt to Total Asset), while Current ratio had no positive effect. significant effect on dividend distributed. The moderating variable of company size shows the results of the test that company size cannot moderate the effect of free cash flow, DAR (Debt to Total Asset), and Current ratio on dividend distributed.]]>
<![CDATA[THE EFFECTS OF LEVERAGE, FIRM SIZE, CASH FLOW VOLATILITY, AND TAX AVOIDANCE ON CASH HOLDING IN THE 2020-2021 PANDEMIC PERIOD ]]>
<![CDATA[Hastuti, Rini Tri]]>;
<![CDATA[Rasyid, Ardiansyah]]>;
<![CDATA[Ashianti, Agnes]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 1 No. 4 (2023): November 2023 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v1i4.2577-2589
<![CDATA[This research aims at how the role of the leverage, firm size, cash flow volatility, and tax avoidance on cash holding in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2020-2021 Manufacturing companies listed on the Stock Exchange Indonesia during 2020-2021 and is also available on the eddyelly website. The sample was selected using by 54 companies were included in the valid data when the sample was chosen using the purposive sampling technique. Multiple regression analysis is used during data processing method, using help from Ms. Excel and the Windows version of Eviews version 12 for Windows 10 and Microsoft Excel 2019. The findings of this investigation suggest that leverage has a significant negative effect on cash holding, firm size, cash flow volatility shows an insignificant negative effect on cash holding and there is empirical evidence related to this study while tax avoidance shows an insignificant positive effect on cash holding and there is no evidence empirical research. The implication of this research is the benefit of the company`s internal parties regarding the variable cash holding with independent variables and as relevant new evidence related to liquidity, substantial dependence and the use of complementary liquidity sources.]]>
<![CDATA[BOARD SIZE, BOARD COMPOSITION, LEVERAGE AND ITS EFFECT ON INTELLECTUAL CAPITAL DISCLOSURE ]]>
<![CDATA[Nariman, Augustpaosa]]>;
<![CDATA[Hastuti, Rini Tri]]>;
<![CDATA[Prajogi, M. Bintang]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 1 No. 4 (2023): November 2023 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v1i4.2590-2601
<![CDATA[Disclosure of non-financial information by companies is very important information, such as voluntary disclosures. The most common type of information used by investors is not actually disclosed by managers in annual reports. This causes a social gap between investors and management. It can be concluded from the research that voluntary disclosure is very important to improve the quality of annual reports and satisfy the interests of stakeholders. A management system that can work professionally, honestly and transparently can increase demand from the market and will encourage companies to provide more transparent information. The information disclosed in the financial statements is actually not able to represent the overall condition of the company in order to produce values and make decisions by investors. Therefore, in order to increase value and assist investors in making decisions, companies can disclose information voluntarily. With this obligation, it can encourage companies to disclose more information, because honesty and transparency are the basis of corporate governance, this is what is referred to as disclosure of intellectual capital (intellectual capital disclosure) The main purpose of this research is to find empirical proof about the effect of board size, board composition, and leverage on intellectual capital disclosure. The data used in this research were obtained from manufacturing companies that listed on the Indonesian Stock Exchange (IDX). 288 data were gathered from 144 companies in the year of 2020-2021. Purposive sampling method is used to collect the data and panel data regression model is used for hypothesis testing. Software EViews 9 is used for preparing and processing data. This research reached a conclusion that the number of board composition is positive and have not give a significant effect on intellectual capital disclosure. Variables of board size and leverage have a negative and dont have a significant effect on intellectual capital disclosure.]]>
<![CDATA[THE EFFECT OF FIRM SIZE, LEVERAGE, AND LIQUIDITY ON COMPANY VALUE ]]>
<![CDATA[Yulianson, Willy]]>;
<![CDATA[Hastuti, Rini Tri]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 2 No. 1 (2024): February 2024 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v2i1.3249-3258
<![CDATA[Firm value can also be influenced by the company's ability to meet its short-term obligations or often referred to as liquidity. A company that has good liquidity will be considered by investors and creditors as having good performance. So that investors have an interest in investing in the company. This study aims to show the influence of firm size, leverage and liquidity partially on firm value. This study uses a sample of company data listed on the Indonesia Stock Exchange (IDX) for 2019-2021. The sampling method used is purposive sampling method and the samples used are 26 companies. the sample used was 78 data which was processed and analysed using eviews 12 (econometrics views). but it does not have a significant effect, while the firm size variable has a negative relationship to firm value but has a significant effect.]]>
<![CDATA[SOME FACTORS AFFECTING TAX AVOIDANCE ]]>
<![CDATA[Tan, Richard Bryan]]>;
<![CDATA[Hastuti, Rini Tri]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 2 No. 1 (2024): February 2024 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v2i1.3239-3248
<![CDATA[Companies in Indonesia have indications of committing tax avoidance as seen from the existence of a tax amnesty policy that took effect from 1 July 2016 to 31 March 2017. Tax evasion by companies shows that the mechanism of corporate governance is not working effectively and efficiently. It was indicated that these companies did not apply the principles of Good Corporate Governance. This study aims to obtain evidence of institutional ownership, audit committees, company size and sales growth on tax avoidance in financial sector companies listed on the IDX in the 2019-2021 period. This study uses independent variables, namely institutional ownership, audit committee, company size and sales growth and the dependent variable, namely tax evasion. The method used in this research is purposive sampling. The number of samples obtained by this method is 174 samples. The results of this model estimation test show the use of the Random Effect Model (REM) as a model for regression analysis. The results of the regression analysis with the REM model show that institutional ownership, firm size, and sales volume do not have a significant effect on tax evasion. The audit committee has results that affect tax evasion.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI DIVIDEND POLICY DENGAN BUSINESS RISK SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Indahyani, Devita Noor]]>;
<![CDATA[Hastuti, Rini Tri]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v5i4.26452
<![CDATA[This study aims to determine the effect of liquidity, profitability, growth in assets on dividend policy and also the effect of moderating variables on business risk. The research data is data on manufacturing companies listed on the IDX in the form of financial statements for 2018-2020. The sample was selected using purposive sampling technique and obtained a sample of 38 companies. The research data is panel data which is processed using Eviews 12. The results of this study are profitability has a negative and significant effect on dividend policy. Liquidity and growth in assets have no significant effect on dividend policy. Meanwhile, the moderating variable of business risk can be moderated by weakening the relationship between growth in assets and dividend policy. However, the moderating variable of business risk cannot moderate the relationship between liquidity and profitability to dividend policy.]]>
