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All Journal Equilibria Pendidikan : Jurnal Ilmiah Pendidikan Ekonomi International Journal of Social Science and Business
Venina Cindy Kusumawati
Universitas Kristen Satya Wacana
Economics, Econometrics & Finance Social Sciences

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Profitability and Dividend Policy Affects Firm Value in The Infrastructure, Utility and Transportation Sector Venina Cindy Kusumawati; Harijono Harijono
International Journal of Social Science and Business Vol. 5 No. 1 (2021): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v5i1.29822

Abstract

Previous study uses six bank companies which are listed in Indonesia Stock Exchange as the object and using ROE in calculating profitability. The researcher suggests to using a variable other than ROE to calculate profitability, increasing the number of samples and using other sector such as infrastructure, utility and transportation sector as the object. Hence, this study aims to prove the effect of profitability and dividend policy on firm value in the infrastructure, utility and transportation sector. The data were obtained from the financial statements of company listed on Indonesian Stock Exchange. Firm value as a dependent variable were measured by price to book value, profitability and dividend policy as independent variable were measured by return on assets and dividend payout ratio. They were analyzed using Multiple Linear Regression with classical assumption test in Statistical Package for the Social Sciences program. The results indicated that profitability and dividend policy can affect firm value simultaneously, profitability has no effect on firm value while dividend policy can positively affect firm value.
PENGARUH UKURAN DAN LEVERAGE TERHADAP MANAJEMEN LABA DENGAN CSR SEBAGAI VARIABEL INTERVENING Venina Cindy Kusumawati; Robiyanto Robiyanto
Equilibria Pendidikan : Jurnal Ilmiah Pendidikan Ekonomi Vol 6, No 1 (2021): May 2021
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/ep.v6i1.7234

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh ukuran dan leverage terhadap manajemen laba dengan CSR sebagai variabel intervening. Manajemen laba sebagai variabel dependen diukur dengan discretionary accruals. Ukuran, leverage dan CSR (Corporate Social Responsibility) sebagai variabel independen. Ukuran diukur dengan kapitalisasi pasar, leverage diukur dengan debt to equity ratio. Sedangkan Corporate Social Responsibility diukur menggunakan indeks dari penelitian Tong (2017) yang mengacu pada Global Reporting Initiative (GRI) G4. Data pada penelitian ini diperoleh dari laporan tahunan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2015-2019. Analisis yang digunakan adalah regresi variabel intervensi yang diolah menggunakan Smart PLS. Hasil dari penelitian ini adalah ukuran dan CSR berpengaruh positif terhadap manajemen laba sedangkan leverage tidak berpengaruh. Ukuran dan leverage berpengaruh positif terhadap Corporate Social Responsibility. Ukuran perusahaan berpengaruh negatif pada manajemen laba melalui pengungkapan Corporate Social Responsibility, dan leverage berpengaruh positif terhadap manajemen laba melalui pengungkapan Corporate Social Responsibility.
Co-Authors Purwoko, Agus Robiyanto