Anak Agung Gde Putu Widanaputra
Fakultas Ekonomi Dan Bisnis Universitas Udayana

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Journal : E-Jurnal Akuntansi

The Effect of CEO Overconfidence and Leverage on Dividend Policy. I Gede Dandi Aryadika; Anak Agung Gde Putu Widanaputra
E-Jurnal Akuntansi Vol. 35 No. 11 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i11.p12

Abstract

Dividend policy is an important aspect of corporate financial management, especially for public companies that are obligated to provide returns to shareholders. Dividend policy reflects the company’s strategic decision to distribute profits or retain them for reinvestment. The purpose of this study is to determine and obtain empirical evidence regarding the influence of CEO overconfidence and leverage on dividend policy. The population in this study consists of all manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period, totaling 58 companies. The sample was selected using a non-probability sampling method with a purposive sampling technique, resulting in a sample of 174 observations. There were 27 outlier data points, so the final number of observations used in this study was 147. In this study, the analysis technique used was the multiple linear regression analysis technique with the help of SPSS software. The results show that CEO overconfidence has a positive and significant effect on dividend policy, while leverage has no effect on dividend policy.
The Effect Integrity and Objectivity Auditor Intern to Effectivity Audit Intern with democratic Leadership Style as Variable Moderated on the Inspectorate districts X Dewa Putu Bayu Permadi; A.A.G.P Widanaputra
E-Jurnal Akuntansi Vol. 35 No. 9 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i09.p20

Abstract

The purpose of this study was to determine the effect of integrity and objectivity on the effectiveness of internal audit with democratic leadership style as a moderating variable at the X Regency Inspectorate. This research was conducted at the Office of the Inspectorate of X Regency. The number of samples taken as many as 32 auditors, with saturated sampling method. Data was collected through a survey method with data collection techniques using a questionnaire. The analysis technique used is Moderated Regression Analysis.
Co-Authors Anak Agung Ngurah Bagus Dwirandra Aprilia Fajari Endah R. Astrid Tresnanty Datrini, Luh Kade Dewa Ayu Mirah Satya Dewi Dewa Gede Wirama Dewa Putu Bayu Permadi DODIK ARIYANTO Gayatri Gayatri Gede Widiadnyana Pasek Herkulanus Bambang Suprasto I Dewa Ayu Diah Nirmala Dewi I G A A Prabaningrat Dwi kepakisan I Gede Dandi Aryadika I Gusti Agung Adi Sparsa I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Made Winda Maharani I Kadek Feri Mahardika I Kadek Jati Asmara I Ketut I Ketut Sujana I Ketut Mandi Wira Putra I Ketut Muliartha RM I Ketut Sujana I Ketut Yadnyana I Made Bana Partha I Made Pradnyana Paradila Pradnyana I Made Prasetia Dwikamajaya I Nyoman Wijana Asmara Putra I Putu Ari Darmawan I PUTU SUDANA I Wayan Arya Pastika I Wayan Gde Wahyu Purna Anggara I Wayan Sukardika Ida Ayu Bintang Gesaputri Ida Ayu Putu Damayanti Ida Bagus Putra Astika Ida Bagus Teddy Prianthara Ika Wulan Indah Sari Kadek Fitria Dewi Komang Adi Kurniawan Saputra Komang Arie Pratiwi Krisnadi Wira Suyasa Luh Kade Datrini Luh Noviana Sekar Utami Luh Noviana Sekar Utami Luh Putu Utami Kharismayanti Made Ani Setia Wulan Made Ayu Wilda Sinta Dewi Made Christin Dwitrayani Maria Meiatrix Ratna Sari Mega Nadia Aprilia Ni Kadek Ayu Rusmiani Ni Kadek Candra Kusuma Dewi Ni Kadek Sugiantari Ni Kadek Suparmini Ni Ketut Rasmini Ni Luh Dea Kemuning Ni Luh Putu Diah Kesumawati Ni Luh Putu Mita Miati, Ni Luh Putu Mita Ni Luh Putu Wiagustini Ni Luh Putu Widia Ananda Sari Ni Made Adi Erawati Ni Made Ari Trisna Dewi Ni Made Ari Wahyuni Ni Made Dwi Ratnadi Ni Made Hanny Ariyanti Ni Made Mei Anggreni Ni Made Prapti Anggreni K Ni Made Puspa Pawitri Ni Made Puspa Pawitri Ni Nengah Lisdiyani Ni Nyoman Karina Indraswari Ni Nyoman Sri Rahayu Damayanti Ni Putu Ayu Nirvana Setyawati Ni Putu Linda Yasmita Ni Putu Sri Harta Mimba Ni Wayan Mulyatini Ni Wayan Oka Srimaheni Ni Wayan Sri Karlina Nyoman Ari Widnyani P Iwan Kurniawan P. D'YAN ANIARTHA Partha, I Made Bana Putu Budi Anggiriawan Putu Cindra Permata Dewi Putu Diah Asrida Putu Gede Wisnu Permana Kawisana Putu Kartika Wijayanthi Putu Kevin Yudhia Putu Meilita Halim Putu Noviani Widia Prasanti Putu Pandhu Prabowo putu sri ekantari Rai Dwi Andayani W Rasmini, Ketut Riandewi W, Ni Luh Sayu Aryantini Thanaya Sharon Anastasya Mongkar Sunitha Devi Timothius Tandio Tjokorda Istri Chitra Anandari Pemayun Widhyadanta, I Gede Dirga Surya Arya Yan Pleti Mikhael Yuli Pitaloka Yura Karlinda Wiasa Putri