Article Per Year (5 Year)
p-Index From 2021 - 2026
0.659
P-Index
This Author published in this journals
All Journal Reviu Akuntansi, Keuangan, dan Sistem Informasi
Wiwik Hidajah Ekowati
Unknown Affiliation
Economics, Econometrics & Finance

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Pengaruh Profitabilitas, Nilai Pasar, Likuiditas, Solvabilitas, Ukuran Perusahaan Terhadap Kebijakan Dividen Tunai Maulidi Muhammad Alizzuhri; Wiwik Hidajah Ekowati
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 3 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2022.1.3.55

Abstract

This study aims to analyze the effect of the profitability, market value, liquidity, solvability and firm size on the company’s cash dividend policy. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange for the period 2016 to 2020. Sampling was done by purposive sampling method so that 38 companies were obtained with 144 research samples. The data analysis method used is multiple regression analysis using Statistical Product and Service Solution (SPSS) version 24. The results showed that profitability with return on investment as the proxy, liquidity with cash ratio as the proxy, and firm size with ln total asset as the proxy had a positive effect on cash dividend policy. However, market value with earnings per share as a proxy and solvability with debt to the total asset as a proxy has no effect on the company’s cash dividend policy. The hypothesis for market value is positive on cash dividend policy and solvability is negative on cash dividend policy. However, the result showed that market value and solvability had no effect on cash dividend policy with a negative correlation direction.   Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, nilai pasar, likuiditas, solvabilitas dan ukuran perusahaan terhadap kebijakan dividen tunai perusahaan. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar dalam Bursa Efek Indonesia periode 2016 sampai dengan tahun 2020. Pengambilan sampel dilakukan dengan metode purposive sampling, sehingga diperoleh sebanyak 38 perusahaan dengan 144 sampel penelitian. Metode analisis data yang digunakan adalah regresi linier berganda dengan menggunakan Statistical Product and Service Solution (SPSS) versi 24. Hasil penelitian menunjukkan bahwa profitabilitas yang diproksikan dengan return on investment, likuiditas yang diproksikan dengan cash ratio, dan ukuran perusahaan yang diproksikan dengan ln total asset berpengaruh positif terhadap kebijakan dividen tunai. Namun nilai pasar yang diproksikan dengan earning per share dan solvabilitas yang diproksikan dengan debt to total asset tidak berpengaruh terhadap kebijakan dividen tunai. Hipotesis untuk nilai pasar adalah berpengaruh positif terhadap kebijakan dividen tunai dan solvabilitas berpengaruh negatif terhadap kebijakan dividen tunai. Akan tetapi, hasil penelitian menunjukkan bahwa nilai pasar dan solvabilitas tidak berpengaruh terhadap kebijakan dividen tunai dengan arah korelasi negatif.
Analisis Perbedaan Financial Distress Sebelum Dan Selama Covid-19 Dengan Menggunakan Model Springate Wulandari, Mery; Wiwik Hidajah Ekowati
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 3 (2024): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2024.3.3.147

Abstract

 This study aims to analyze the financial distress differences of the manufacturing companies in 2018-2021 before and during the Covid-19 pandemic utilizing the Springate Model. The samples include 924 companies selected through the purposive sampling method, and the data are analyzed by the Wilcoxon signed rating test following the normality test. The Springate model analysis reveals that the companies’ financial distress before the pandemic differs from that during the pandemic. Most of the companies, as such, exhibit low Springate model values during the pandemic, indicating a potential bankruptcy.   Abstrak Penelitian ini bertujuan untuk menganalisis apakah terdapat perbedaan atau tidak antara financial distress sebelum dan selama adanya pandemi Covid-19 pada perusahaan sektor manufaktur periode 2018-2021 dengan menggunakan Model Springate. Pengambilan sampel dilakukan dengan metode purposive sampling, dan diperoleh 924 data sebagai sampel. Metode analisis data yang digunakan yaitu wilcoxon signed rank test, yang sebelumnya dilakukan uji normalitas. Hasil analisis data menunjukkan terdapat perbedaan antara financial distress sebelum dan selama pandemi Covid-19 pada perusahaan sektor manufaktur periode 2018-2021 menggunakan model Springate. Sebagian besar sampel perusahaan memiliki nilai model Springate rendah selama pandemi yang dapat mengindikasikan bahwa perusahaan mengalami potensi kebangkrutan.
Pendekatan Fraud Hexagon Theory Untuk Menganalisis Potensi Kecurangan Laporan Keuangan Perusahaan Sektor Keuangan Yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021 Pasaribu, Ruth Christiana; Wiwik Hidajah Ekowati
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 2 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2023.2.2.123

Abstract

This study aims to examine the fraud hexagon theory elements consisting of stimulus, opportunity, rationalization, capability, arrogance, and collusion to analyze potential financial statement fraud. The population of this study includes the entire financial sector companies listed on the Indonesia Stock Exchange from 2019 to 2021, from which 260 samples selected through purposive sampling method and tested by multiple regression method utilizing Statistical Product and Service Solution (SPSS) version 25 software. The findings of this study exhibited that stimulus, opportunity, rationalization, capability, arrogance, and collusion respectively assessed by financial target, ineffective internal company monitoring, auditor changes, director changes, frequent appearances of CEO photos, and market performance had a positive effect on potential financial statement fraud. Whilst, stimulus, opportunity, and collusion respectively assessed by financial stability and external pressure, independent auditor quality, and government projects had no effect on potential financial statement fraud
Co-Authors Maulidi Muhammad Alizzuhri Pasaribu, Ruth Christiana Wulandari, Mery