Claim Missing Document
Check
Articles

Found 2 Documents
Search

Pengaruh Komite Audit, Reputasi Auditor, Likuiditas, Dan Rasio Hutang Terhadap Kebijakan Dividen Dengan Profitabilitas Sebagai Variabel Moderasi Pada Perusahaan Real Estate Dan Building Construction Yang Terdaftar Di Bursa Efek Indonesia Annisa Nauli Sinaga; Catherine Pangestu; Christina Christina
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v5i1.2429

Abstract

The purpose of this study is to see the effect of the Audit Committee, Auditor's Reputation, Liquidity, and Debt Ratio on Dividend Policy with Profitability as a Moderation Variable in Real Estate and Building Construction Companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. This research is a quantitative research. The data used is secondary data obtained from the official website of the Indonesia Stock Exchange www.idx.co.id. The population in this study were all Real Estate and Building Construction companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period as many as 75 companies, with a purposive sampling technique so that the sample that met the criteria was 17 companies. From this research it can be seen that the Audit Committee, Auditor's Reputation, Liquidity and Debt Ratio simultaneously have a significant and significant effect on dividend policy and Auditor's reputation has a partial and significant negative effect on dividend policy, and the Audit Committee, liquidity and debt ratio partially have no effect and not significant to dividend policy. Keywords: Audit Committee, Auditor's Reputation, Debt to Equity Ratio, Dividend Policy, Profitability
EFFECT OF FS, SG, AS AND NDTS TO CAPITAL STRUCTURE ON COMPANY PROPERTY AND REAL ESTATE Angel Novelly; Sauh Hwee Teng; Sherlyn Wijaya; Christina Christina; Cyntia Arianti
Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 16 No. 3 (2022): Jurnal Ipteks Terapan (Research Of Applied Science And Education)
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (535.004 KB) | DOI: 10.22216/jit.v%vi%i.1644

Abstract

Background : Between 2016 and 2020, the population used was 46 listed property and real estate company on the IDX. The sample selection technique is technique purposive sampling and obtained as much 14 sample company multiplied with five year, produce 70 units analysis. Research tested with use linear regression analysis multiple. Method : The data collection method in this research is document. Result : This research proves that Firm Size partially has no effect on the Capital Structure of property and real estate companies. This is due to personnel errors in the company in making decisions so that it becomes a wrong step that can be fatal in managing company funds or capital Conclusion : Firm Size, Sales Growth, Asset Structure, and Non Debt Tax Shield simultaneously have a significant positive effect on the Capital Structure of property and real estate companies listed on the IDX in 2016-2020.