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All Journal Jurnal Ilmiah Akuntansi dan Humanika Kompak : Jurnal Ilmiah Komputerisasi Akuntansi EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) Fokus Ekonomi Owner : Riset dan Jurnal Akuntansi Management Studies and Entrepreneurship Journal (MSEJ) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Sri Sudarsi
Fakultas Ekonomika Dan Bisnis, Universitas Stikubank
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Industrial & Manufacturing Engineering Social Sciences Other

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Journal : Fokus Ekonomi

 1 
RASIO KEUANGAN DAN UKURAN PERUSAHAAN DALAM MEMPREDIKSI KEBIJAKAN DIVIDEN Sri Sudarsi; Ika Rosyada Fitriati; Andi Kartika
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 16, No 2: Desember 2021
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.16.2.356 - 371

Abstract

This research aims to provide the empirical evidence of financial ratios and the company size in predicting the dividend policy. The research object was carried out on banking companies that listed on the Indonesian stock exchange for the 2014-2018 period. The sample selection was carried out using the proposive sampling method, in which the sample selection used certain criteria, and obtained a sample of 210 companies. Data analysis techniques using the multiple linear regression. The results of this research prove that the profitability ratio has a positive and significant effect on the dividend policy, the company size has a positive and significant effect on the dividend policy, while liquidity has no effect on the dividend policy.
PERAN PEMODERASI TRANSPARANSI INFORMASI : PENGHINDARAN PAJAK DAN NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur di Indonesia) andi Kartika; Sri Sudarsi; Moch Irsad
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 14, No 2: Desember 2019
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (474.605 KB) | DOI: 10.34152/fe.14.2.407-418

Abstract

This study aims to examine and obtain empirical evidence about the effect of tax avoidance on firm value with transparency as a moderating variable in manufacturing companies listed on the Stock Exchange in 2013-2017. The data used is archived data in the form of annual reports and financial statements of manufacturing companies listed on the IDX. The results of this study indicate that tax avoidance as measured by the Effective Tax Rate (ETR) proxy which has a significant positive influence on firm value measured using Tobins' Q ratio and transparency can weaken the moderation between the effect of tax avoidance on firm value
Co-Authors Andi Kartika Andi Kartika andi Kartika Ardia Pramesti Regita Cahyani Nuswandari Dhimas Ajie Santoso Fatmah Nur Aisyah Fitriati, Ika Rosyada Hardiyanti, Widhian Harjuna Ardi Nugraha Patria Pinandita Indah Solichah Julietta Fariskha Risaani Mega Ayu Wulandari Moch Irsad Monica Sandra Dewi Rizki Faqhurrudin Arrozy Shavania Febriekasari Vicky Aulia Rismita Sari