Almatius Setya Marsudi
Fakultas Ekonomi dan Bisnis Unika Atma Jaya

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PERAN KEBIJAKAN DIVIDEN PADA PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI INDONESIA TAHUN 2015-2017) Nathalia Kezia Deborah; Almatius Setya Marsudi
Prosiding Working Papers Series In Management Vol 10, No 2 (2018): Prosiding Working Papers Series In Management
Publisher : Prosiding Working Papers Series In Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (219.098 KB)

Abstract

The study attempted to examine the effect of divident  as a moderator of the firm value - profitability relationship. Researchers see moderating effects of divident on the relationship between  profitability and firm value. This paper uses data for fifty seven manufacturing industries in 2015-2017 in Indonesia, moderated regression analysis was conducted to see the role of moderation in the influence of profitability on firm value. We report two primary findings. First, The profitability contribute to the firm value, Second, there was no moderating effect of divident on the relationship between profitability and firm value..Keyword: Dividen Policy, Profitability, Corporate Value
DETERMINAN FRAUDULENT FINANCIAL REPORTING DALAM PERSPEKTIF TRIANGGLE FRAUD Saraswati Ayu Hapsari; Almatius Setya Marsudi
Prosiding Working Papers Series In Management Vol 10, No 2 (2018): Prosiding Working Papers Series In Management
Publisher : Prosiding Working Papers Series In Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (357.692 KB)

Abstract

This research aims to examine determinant of financial fraud reporting. The population in this research is the manufacturing company registered in Indonesia stock exchange in 2014-2016, in which there are 30 companies as the samples of research. The hypothesis be examined with multiple linear regression analysis. The research shows that financial targets effect on fraudulent financial reporting and effectiveness of supervision influences fraudulent financial reporting. Keywords: fraudulent financial reporting, financial target, effectiveness.