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All Journal Akuisisi : Jurnal Akuntansi Journal of Humanities and Social Studies Dhana
Nita Priska Ambarita
Universitas Mulawarman
Religion Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Pengaruh Free cash flow, Kepemilikan Institusional, Profitabilitas dan Leverage Tehadap Kebijakan Dividen Tunai Pada Perusahaan Property dan Real estate yang Terdaftar di Bursa Efek Indonesia Syelly Wulandari; Nita Priska Ambarita; Mia Dwi Puji Wahyuni Darsono
Akuisisi: Jurnal Akuntansi Vol 15, No 2 (2019)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v15i2.429

Abstract

This research aims to examine and analyze the effect of free cash flow, institutional ownership, profitability and Leverage on dividend policy by using an approach multiple regression model. The proxies used to measure the financial elements are free cash flow, institutional ownership, Return on Assets and debt to equity ratio. The population in this research is property and real estate  companies listed in Indonesia Stock Exchange for six years (2014-2019). Election sample procedure uses purposive sampling and the result are existed 5 companies that fulfill criteria so that amount of data studied by 30 data. The results of this research show that free cash flow, institutional ownership and profitability have a significant effect on dividend policy proxied by Dividend payout ratio. Leverage which is measured by debt to equity ratio hasn’t a significant effect on dividend policy. Free cash flow has a positive effect on dividend policy. Institutional ownership has a positive effect on dividend policy. Profitability which is measured by Return on Assets has a negative effect on dividend policy. The predictive ability of these variabel on dividend policy is 49,6% as shown by the amount of R square, while 50,4% is affected by the other factor which is not included in the research model.
THE EFFECT OF FINANCIAL RATIOS ON STOCK PRICE IN LQ45 Nita Priska Ambarita
JOURNAL OF HUMANITIES AND SOCIAL STUDIES Vol. 1 No. 1 (2023): MAY 2023
Publisher : Media Inovasi Pendidikan dan Publikasi

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Abstract

The stock price is the most important thing. This study aims to determine the effect of financial performance as reflected in financial ratios on the company's stock price. The results of this study indicate that the line of business of a company can influence investor behavior which has an impact on its stock price. profitability has a significant negative effect on stock prices of the main sectors, and no significant negative effect on the manufacturing sector and the service sector (non-banking). Leverage has a significant positive effect on company stock prices in the main sectors, the manufacturing sector and the service sector (non-banking). Market Ratio has no significant positive effect on stock prices of main sector companies, significant positive on stock prices of manufacturing sector companies and a significant negative effect on stock prices of service sector companies (non-banking) and activities have no significant positive effect on stock prices of main sector companies, and negatively significant in the manufacturing and services (non-banking) sectors.
Comparative Study of the Use of FIFO and Average Inventory Accounting Methods in Manufacturing Companies Rahmat Purnomo; Nita Priska Ambarita
Dhana Vol. 2 No. 2 (2025): DHANA - JUNE
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/k0yqgd23

Abstract

Inventory valuation and recording play a crucial role in shaping the quality of financial reporting, particularly in the manufacturing industry where production processes and inventory flow are complex. This study addresses how the use of different inventory accounting methods FIFO (First-In, First-Out) and Average (weighted average) impacts not only net income, but also inventory management efficiency and the company’s strategic positioning in the market. The objective of this research is to conduct a comparative analysis of the effects of these two methods within the accounting practices of manufacturing companies in Indonesia. A qualitative approach was employed through case studies of two large-scale manufacturing firms, using data collected from in-depth interviews and internal financial documentation. The results show that the FIFO method tends to generate higher net profits during periods of rising raw material prices, although it also leads to increased tax obligations. In contrast, the Average method offers more stable reporting outcomes and administrative efficiency, especially in businesses with homogeneous products and high inventory turnover. The discussion draws connections between these findings and PSAK 14, as well as prior literature, highlighting the importance of aligning inventory valuation methods with the operational context and strategic objectives of each company. Ultimately, the study concludes that no single method is universally superior. The effectiveness of implementation depends largely on business characteristics, the company’s internal recording system, and managerial priorities. These findings enhance theoretical understanding by framing inventory accounting choices as strategic financial decisions and offer practical insights for managers seeking to align financial reporting with long-term competitiveness.
Co-Authors Mia Dwi Puji Wahyuni Darsono Rahmat Purnomo Syelly Wulandari