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All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ilmiah Raflesia Akuntansi
Nia Angelia
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Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

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The Analysis of Factors Affecting Dividend Policy in Food and Beverage Sector Manufacturing Companies Listed in Indonesia Stock Exchange in 2015-2017 Nia Angelia; Nagian Toni
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 3, No 2 (2020): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v3i2.918

Abstract

Dividend policy is one of the policies in the company that must be considered and considered carefully. The dividend policy determines the amount of profit allocation that can be distributed to shareholders (dividends) and the profit allocation that a company can hold. The greater the retained earnings, the smaller the profits that will be distributed to shareholders. In the allocation of profits, various kinds of problems are encountered. Dividends are considered as a way to reduce the problems that arise between management and shareholders by giving the rights of shareholders. There are several factors that influence dividend policy, but researchers only examine three variables, namely liquidity, profitability and leverage. This study aims to examine the effect of variable liquidity, profitability and leverage on dividend policy both partially and simultaneously. The sample of this study is the food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017 with a total of 25 companies using a purposive sampling method obtained as many as 18 sample companies. The analytical method used is the classic assumption test and hypothesis testing and multiple linear analyses. The results showed that simultaneously all independent variables influence dividend policy. Profitability partially affects dividend policy while liquidity and leases partially do not affect dividend policy. The adjusted R square value of 0.382 indicates the dependent variable (Dividend Payout Ratio) can be explained by the independent variables (liquidity, profitability and leverage) of 38.2%.
Analisis Faktor Yang Mempengaruhi Perusahaan Sektor Perbankan Melakukan Pergantian Kantor Akuntan Publik Periode 2019-2023 Maria Anjeli Hutagaol; Duma Megaria Sihite; Nia Angelia
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i2.1131

Abstract

This research aims to determine the analysis of factors that influence banking sector companies in changing public accounting firms. The type of data used in this research is secondary data in the form of annual financial reports (annual reports) from companies listed on the Indonesia Stock Exchange (IDX). The research method uses descriptive statistical analysis and logistic regression analysis with a population of 40 banking companies listed on the Indonesia Stock Exchange (IDX). Purposive sampling resulted in 16 companies that met the sample criteria using the purposive sampling method. The data obtained was then processed using IBM SPSS 26 analysis tool. The results of this study indicate that partially management change does not significantly influence the change of public accounting firms. Similarly, company growth does not significantly influence the change of public accounting firms, and company size research also does not significantly influence the change of public accounting firms. The independent variables influence the change of the dependent variable by 7.5% and the remaining 92.5% is influenced by other variables outside the research.
Co-Authors Duma Megaria Sihite Maria Anjeli Hutagaol Nagian Toni