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Tarsisius Renald Suganda
Fakultas Ekonomi dan Bisnis, Universitas Ma Chung (Villa Puncak Tidar N-01, Malang 65151)
Economics, Econometrics & Finance

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Dampak Kualitas Laporan Keuangan Perusahaan Badan Usaha Milik Negara Terhadap Efisiensi Investasi Novita Sherla Hariyanto; Tarsisius Renald Suganda; Putu Indrajaya Lembut
Jurnal Akuntansi Vol. 12 No. 2 (2020)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v12i2.2525

Abstract

This study aims to investigate the effects of financial statements’ quality towards over/under investment, the internal controls’ implementation towards over/under investment, and moreover the internal control as a moderating variable to strengthen the financial statements’ quality to over/under investment on state-owned listed companies in Indonesia Stock Exchange and state-owned non-listed companies as well. The data analysis techniques namely logistic regression analysis is used to measure the research problems. There are 96 listed and non-listed state-owned companies (not including financial services and insurance) used as research sample during period from 2015 to 2018. The findings of this study reject first and third hypotheses stating that the financial statements’ quality does not affect over/under investment and moreover, internal control as a moderating variable could not strengthen the effect of financial statements’ quality towards over/under investment. However, on the other hand, the second hypothesis in this study is accepted proofing that the implementation of internal control has positive effect on over/under investment. Keywords: Quality of Financial Statements, The Internal Control, Investment Efficiency, State Owned Enterprises
Permintaan Investor dan Karakteristik Keuangan terhadap Keputusan Pembayaran Dividen Imelia Carolina Tedja; Tarsisius Renald Suganda; Fitri Oktariani
Jurnal Akuntansi Vol. 12 No. 2 (2020)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v12i2.2528

Abstract

Dividend payment decision is an essential policy of companies to provide investors’ expectation of investment returns. This research is aimed to prove the catering theory of dividend and financial characteristics affecting corporate decisions in dividend payments. The study was conducted on a manufacturing company published on the Indonesia Stock Exchange (IDX). Analyzing the prediction of catering theory and financial analysis of companies in making dividend payments is conducted using the logistic regression method. This research is a quantitative research and moreover manufacturing companies as research sample were used from 2014 to 2018. Financial statements were obtained from the Indonesia Stock Exchange (IDX). The result of this study indicated that investors’ demand has positive effect on dividend payment decisions. Hence, companies consider catering in dividend payment decisions. While corporate financial characteristics such as free cash flow have positive effect on dividend payment decisions, profitability has no influence on dividend payment decisions and moreover, leverage has a negative influence on dividend payment decisions. Keywords: Catering Theory, Investor Demand, Free Cash Flow, Profitability, Leverage
Co-Authors Imelia Carolina Tedja Lembut, Putu Indrajaya Novita Sherla Hariyanto Oktariani, Fitri