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Journal : JAKUMA : Jurnal Akuntansi dan Manajemen Keuangan

Pengaruh Merger, Pergantian Manajemen, Ketidakpuasan Perusahaan, Fee Audit, dan Audit Delay pada Auditor Switching Nonik Dia Permatasari; Haifah Haifah; Nanda Widaninggar
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 1 No 1 (2020)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v1i1.374

Abstract

This study was conducted to find the effect of merger, management change, company dissatisfaction, audit fees, audit delay on auditor switching turnover in manufacturing companies listed on the Indonesian Stock Exchange (BEI) in 2014-2018. Data used in this study namely secondary data of companies listed on the Indonesia Stock Exchange in 20142018 with a sample of 76 companies. This study used logistic regression analysis. The results confirmed that (1) the merger variable had no effect on auditor switching (2) management change variable had no effect on auditor switching (3) company dissatisfaction had an effect on auditor switching (4) audit fees had an effect on auditor switching (5) audit delay had an effect on auditor switching.
Analisis Pengaruh Good Corporate Governance Dan Profitabilitas Terhadap Nilai Perusahaan Pada Bank Swasta Devisa Nasional Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2015-2019 Wiwin Indah Sari; Haifah Haifah; Wiwik Fitria Ningsih
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 2 No 1 (2021)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v2i1.513

Abstract

This study aims to analyze the effect of good corporate governance and profitability on firm value in National Private Foreign Exchange Banks listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. Good corporate governance variable is proxied by the board of commissioners, board of directors, and audit committee, while profitability is proxied by net profit margin (NPM). The research sample was selected based on purposive sampling technique, so as to obtain a sample of 14 national foreign exchange private banks. The analytical method used is multiple regression analysi­s. The results showed that partially the board of commissioners, board of directors, audit committee, and profitability had no significant effect on firm value. Simultaneously, all the independent variables, namely the board of commissioners, the board of directors, the audit committee, and profitability have a significant effect on firm value.
Analisis Pengaruh Rasio Keuangan dan Faktor Ekonomi Makro Terhadap Financial Distress Pada Perusahaan Manufaktur Fani Febriana Putri; Haifa Haifa; Nanda Widaninggar
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 3 No 1 (2022)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v3i1.607

Abstract

This study aims to analyze financial ratios and macroeconomic factors on financial distress in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2019. The data used in this study were obtained from the company's annual financial statements. The population in this study are food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange. The sample selection technique used was purposive sampling and obtained 18 food and beverage sub-sector manufacturing companies with the 2016-2019 research period. The data analysis method in this study was logistic regression analysis. Based on the data analysis, it is concluded that the liquidity ratio as measured by the Current Ratio (CR), inflation and exchange rates have no effect on financial distress while the profitability ratio as measured by Return on Equity (ROE) and solvency ratio as measured by Debt to Total Assets Ratio (DAR) has an effect on financial distress.
Pengaruh Pertumbuhan Perusahaan, Ukuran Perusahaan, Struktur Kepemilikan, Profitabilitas Dan Leverage Terhadap Kebijakan Dividen Perusahaan (Studi Kasus Perusahaan Manufaktur Yang Terdaftar di BEI 2017-2021) Wahyuni Lailika; Diana Dwi Astuti; Haifa Haifa
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 4 No 1 (2023)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v4i1.672

Abstract

Dividend is the proportion of profits or profits distributed to shareholders. The value and time of dividend payment is determined by the General Meeting of Shareholders. In distributing profits to shareholders, a dividend policy is implemented, namely the company will determine whether it will be distributed to shareholders as dividends or will be retained in the form of retained earnings to finance investment in the future. The research aims to determine the effect of company growth, company size, ownership structure, profitability and leverage on dividend policy. The population in this study are manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange in 2017-2021. The sampling technique used in this study was purposive sampling and 15 companies were obtained. The data analysis method used is Multiple Regression Analysis. The results showed that company growth, company size, ownership structure, profitability, and leverage simultaneously influence dividend policy. Company growth, Profitability which is proxied by Return On Assets, Leverage which is proxied by Debt to Equity Ratio partially influences dividend policy. Meanwhile, company size and ownership structure, which are proxied by institutional ownership, partially have no effect on dividend policy.