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All Journal Diponegoro Journal of Accounting Jurnal Eksplorasi Akuntansi (JEA)
Chintya Fadila Laksmitaningrum
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Economics, Econometrics & Finance

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ANALISIS PENGARUH KARAKTERISTIK PERUSAHAAN, UKURAN DEWAN KOMISARIS DAN STRUKTUR KEPEMILIKAN TERHADAP PENGUNGKAPAN CSR (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2011) Laksmitaningrum, Chintya Fadila; Purwanto, Agus
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (410.047 KB)

Abstract

This study aimed to analyze the effect of firm characteristics and ownership structure of a company, namely profitability, liquidity, leverage, firm size, board size, institusional ownership structure, managerial ownership structure, and foreign ownership structure of broad disclosure of corporate social responsibility.The population of this study is manufacturing company listed on the Indonesia Stock Exchange in the period 2009-2011. Sampling by using purposive sampling method,samples obtained amounted to 148 companies. Types of data used are secondary data with the method of documentation and literature method. The analytical tool used is multiple regression.This study  found that profitability, liquidity, board size and structure of foreign ownership has a positive effect on disclosure of corporate social responsibility. However, leverage,  firm size, institutional ownership structures and managerial ownership structure did not affect on disclosure of corporate social responsibility.
Factors Influencing Dividend Policy Moderated by Market Share in Non-Financial Companies in Indonesia Laksmitaningrum, Chintya Fadila; Joice, Sally; Muchtar, Susy
Jurnal Eksplorasi Akuntansi Vol 7 No 3 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i3.3357

Abstract

This study analyzes the effect of cost of debt, cost of equity, weighted average cost of capital (WACC), firm size, and return on assets (ROA) on dividend policy in non-financial companies listed on the Indonesia Stock Exchange for the 2022–2024 period, and examines the role of market share as a moderating variable. Dividend policy is measured using the dividend payout ratio, dividend coverage ratio, and dividend yield. The analysis method uses panel data regression with a series of statistical tests, including the Chow test, Hausman test, descriptive test, Adjusted R², F-test, and T-test. The results show that cost of debt has a significant negative effect on dividend yield, while cost of equity has a significant positive effect on dividend yield and dividend payout ratio. WACC, firm size, and ROA do not significantly influence the three dividend policy indicators. Market share is shown to have a dualistic moderating role, strengthening or weakening the relationship between internal company factors and dividend policy, depending on the indicators used. The implication of these findings is the importance of companies designing flexible dividend policies and considering the cost of capital structure and market share dynamics in making profit distribution decisions.
Co-Authors AGUS PURWANTO Joice, Sally Susy Muchtar, Susy