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All Journal Journal of Social And Economics Research Journal of Community Service Ekasakti Pareso Jurnal Akuntansi journal of social and economic research Journal of Global Economic Research
Meri Yani
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Journal of Social And Economics Research

 1 
PENGARUH UKURAN PERUSAHAAN, OPINI AUDIT, DAN UKURAN KOMITE AUDIT TERHADAP AUDIT REPORT LAG (ARL) PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BEI TAHUN 2019 – 2020 Yulia Syafitri; Meri Yani; Sherin Dara Syaenda
Journal of Social and Economics Research Vol 5 No 2 (2023): JSER, December 2023
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v5i2.249

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, opini audit, dan ukuran komite audit terhadap audit report lag (ARL) pada Perusahaan Manufaktur Sektor Industri Dasar Dan Kimia yang terdaftar di BEI tahun 2019 - 2020 Jenis penelitian yang digunakan adalah penelitian kuantitatif Data yang digunakan adalah data sekunder. Populasi dalam penelitian ini merupakan Perusahaan Manufaktur Sektor Industri Dasar Dan Kimia yang berjumlah 78 perusahaan. Teknik pengambilan sampel menggunakan metode purposive sampling, sehingga diperoleh sampel sebanyak 57 perusahaan. Metode analisis yang digunakan dalam penelitian ini adalah metode analisis data statistik deskriptif, uji asumsi klasik, analilsis regresi linier berganda, koefisien determinasi, dan pengujian hipotesisnya menggunakan uji T dan uji F. Hasil penelitian menunjukkan bahwa ukuran perusahaan dan ukuran komite audit secara parsial tidak berpengaruh signifikan terhadap audit report lag, sedangkan opini audit secara parsial berpengaruh signifikan terhadap audit report lag pada pelrusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2020. Adapun secara simultan ukuran perusahaan, opini audit, dan ukuran komite audit berpengaruh signifikan terhadap audit report lag.
REACTION DIFFERENCES GROWTH INVESTOR AND VALUE INVESTOR TO EX-DIVIDEND DATE AND CHANGES IN DIVIDEND: EMPIRICAL STUDY ON LQ45 STOCK PERIOD 2008-2010 Meri Dwi Anggraini; Agus Sutradjo; Meri Yani; Yulia Syafitri
Journal of Social and Economics Research Vol 6 No 2 (2024): JSER, December 2024
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v6i2.792

Abstract

This research analyzes the differences in reactions growth investor And value investor to ex-dividend date and changes in dividend policy on LQ45 shares during the 2008-2010 period. Using approach event study, this study evaluates abnormal return And trading volume activity around ex-dividend date. The research results show that growth investor tend to do profit-taking before ex-dividend date, whereas value investor retain shares to obtain dividends. Dividend increases result abnormal return positive that is more appreciated by value investor, temporary growth investor tend to give neutral to negative responses. Conversely, a decrease in dividends results abnormal return negative which has more impact on value investor, temporary growth investor more tolerant of these changes. These findings support the theories of Dividend Signaling, Tax Preference, and Clientele Effect, which explain how investors with different preferences respond to dividend policy. This research provides insight for investors and companies in developing investment strategies and dividend policies that suit the characteristics of their investor base.
Co-Authors Adolf T Simatupang Agus Sutarjo Agus Sutradjo Andi Syahrum Makkuradde Anggia Febrianty Delori Nancy Meyla Delvianti Fatiha Natasya Mayabi Handayani, Diah Wahyu Meri Dwi Anggraini Nofriadi, Jendri Nova Begawati Noval Dwi Aditya Putri, Meisy Dwi ramsah, Hasnawati Rice Haryati Rina Asmeri, Rina Rizki Wahyu Yunian Putra Safitri, Anisa Eka Salfadri, Salfadri Sherin Dara Syaenda Sulthan Shahril Sunreni, Sunreni Tuti Kelana Sembiring Yulia Syafitri