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Yuniarwati Yuniarwati
Fakultas Ekonomi Universitas Tarumanagara Jakarta
Economics, Econometrics & Finance

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Keterkaitan Kesehatan Spiritual (Spiritual Well-Being) Dan Orientasi Keputusan Etis (Ethical Orientation Of Decision Making) (Studi Empiris terhadap Para Pembuat Keputusan di Indonesia Tahun 2016) I Cenik Ardana; Elizabeth Sugiarto D; Yuniarwati Yuniarwati
Jurnal Akuntansi Vol. 21 No. 1 (2017): January 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v21i1.136

Abstract

Specifically, the purpose of this studyis: (1)totest thevalidity and reliabilityofthemeasurement modelofFisher'sspiritualwell-being (SWB)construct(2010);(2) to testthevalidity  and  reliabilityofthemeasurement  modelofForsyth’sethicalorientation  ofdecision-making(EDM)construct(1980),  and  (3)toexamine  thecorrelationof  Fisher’sSWBvariables   withForsyth’sEDMvariables(1980).   Testing    instruments   ormeasurement  models    usesconfirmatory  factor  analysis  and  Cronbach  Alpha's  reliabilityandtestingcorrelationusesPerlson'scorrelation. The dataisprocessed with SPSS version22.  The  results  of  this  study  showed  that:  (1)  the  measurment  modelofFisher’sSWBconstructis  valid  and  reliable;  (2)  the  measurment  model  of  Forsyth’sEDMconstruct  isalsovalid  and  reliable.It  is  also  concluded  that  there  is  a  positive  and  significantcorrelation  betweenidealspiritualwell-being  (ISWB)construct,  either  in  whole  (ISWB)and each dimension (ICSWB,  IPSWB,  ITSWB,  IESWB)with ideal  ethical orientationofdecision-making  (IEDM).  There  is  also  a  positive  and  significant  relationship  betweenlivedspiritualwell-being (LSWB)constructas a whole withrelativeethicalorientation ofdecision-making (REDM). In testing thecorrelationof each dimensionofLSWBconstruct(LCSWB, LPSWB, LTSWB, LESWB)withREDMconstruct, despite all the dimensionsofLSWB  shows  positivecorrelationswith  REDM,  but  the  level  ofsignificance  oftheassociation varies.
Pengaruh Corporate Governance, Profitability, Dan Foreign Ownership Terhadap Dividend Policy Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2016 Nurainun Bangun; Yuniarwati Yuniarwati; Linda Santioso
Jurnal Akuntansi Vol. 22 No. 2 (2018): May 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v22i2.353

Abstract

The purpose of this research is to analyze the effect of corporate governance, profitability, and foreign ownership on dividend policy. This research uses manufacturing company listed in Indonesia Stock Exchange for the period 2014-2016 as the population. Using purposive sampling, 95 data are selected as samples. Data processing in this research uses software program IBM SPSS version 23. The result shows that board size have a significant effect on dividend policy. Board independence do not have a significant effect on dividend policy. CEO duality do not have a significant effect on dividend policy. Profitability have a significant effect on dividend policy. Foreign ownership have a significant effect on dividend policy.
Co-Authors Elizabeth Sugiarto D I Cenik Ardana Linda Santioso Nurainun Bangun