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All Journal Sodality: Jurnal Sosiologi Pedesaan ETIKONOMI Jurnal Pendidikan Akuntansi (JPAK) Jurnal Keuangan dan Perbankan Journal of Economics, Business, & Accountancy Ventura Jurnal TIMES Jurnal Penelitian Ekonomi dan Bisnis Journal of Aquatropica Asia Business UHO: Jurnal Administrasi Bisnis Jurnal Dimensi Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Sebatik Martabe : Jurnal Pengabdian Kepada Masyarakat Jiko (Jurnal Informatika dan komputer) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan YUME : Journal of Management Indonesian Journal of Economics, Social, and Humanities Jurnal Administrasi dan Manajemen Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi JURNAL PERIKANAN TROPIS Prosiding National Conference for Community Service Project Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Abdi Insani Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ekonomi Bisnis Manajemen Prima Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal of Computer Networks, Architecture and High Performance Computing STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Journal of Industrial Engineering & Management Research (JIEMAR) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Journal Economic and Strategy (JES) Jurnal Pengabdian Perikanan Indonesia Journal of Global Sustainable Agriculture Jurnal Pengabdian Masyarakat (ABDIRA) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Pendikdas: Jurnal Pendidikan Dasar AKADEMIK: Jurnal Mahasiswa Humanis Jurnal WIDYA LAKSMI (Jurnal Pengabdian Kepada Masyarakat) JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Borneo : Journal of Islamic Studies Innovative: Journal Of Social Science Research Journal of Vocational in Aquaculture (JAVA) Jurnal Rekayasan Lingkungan dan Biosistem Journal of Technology and Data Science
Robin Robin, Robin
Universitas Sumatera Utara
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THE INFLUENCE OF ACCOUNTING UNDERSTANDING, WORK EXPERIENCE AND THE ROLE OF INTERNAL AUDIT ON THE QUALITY OF FINANCIAL REPORTS FOR REGIONAL DEVICES WITH INTERNAL CONTROL SYSTEMS AS INTERVENING VARIABLES (Study of Karimun Regency Government) Saputra, Adi; Satriawan, Bambang; Robin, Robin; Khaddafi, Muammar
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 1 No. 11 (2022): OCTOBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v1i11.69

Abstract

This study aims to determine and analyze the effect of accounting understanding, work experience and the role of internal audit on the financial statements of regional officials with the internal control system as an intervening variable in the Karimun Regency Government. This study uses a quantitative analytic survey method by distributing questionnaires to employees in the OPD (Regional Organizational Organization) Karimun Regency. The population and sample in this study were employees at 33 OPDs in Karimun Regency which consisted of OPD Financial Administration Officers (PPKeu), expenditure treasurers, revenue treasurers and Budget Users (PA) as well as staff who were directly related to the preparation of financial statements totaling 109 people. Data were analyzed using Descriptive Statistical Analysis and Partial Least Square Analysis (SEM-PLS) with Smart PLS 3.0 software program. The results of this study indicate that work experience and the role of internal audit partially have a positive and significant effect on the quality of financial reports, while accounting understanding has a positive and insignificant effect on the quality of financial statements in Karimun Regency and accounting understanding and work experience mediated by the internal control system have a positive effect. and significant to the quality of financial reports, while the role of internal audit mediated by the internal control system has a positive and insignificant effect on the quality of financial reports.
THE INFLUENCE OF TAX KNOWLEDGE, UNDERSTANDING OF TAX REGULATIONS, AND IMPLEMENTATION OF E-FILLING SYSTEMS, TOWARDS MSMEs TAXPAYER COMPLIANCE WITH TAX SOCIALIZATION AS A MODERATING VARIABLE (SURVEY ON UMKM AGENCY WP REGISTERED AT KPP PRATAMA BATAM SELATAN Silaban, Amon; Robin, Robin; Satriawan, Bambang; Irfan, Irfan; Khaddafi, Muammar; Wibisono, Chablullah
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 1 No. 12 (2022): NOVEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v1i12.84

Abstract

This study aims to analyze and provide empirical evidence about the effect of tax knowledge, understanding of tax regulations, and the application of the e-filling system on taxpayer compliance with taxation socialization as a moderator. The population of this study is umkm corporate taxpayers registered at KPP Pratama Batam Selatan with a total population of 14,483 taxpayers. This study uses the Slovin formula to obtain a total sample of 99 taxpayers. This study uses primary data and secondary data with a quantitative approach. The primary data collection method is through a questionnaire which is measured using a Likert scale, while the secondary data is obtained from the Directorate General of Taxes through the application of e-research data. Data analysis method using Partial Least Square (PLS) with SmartPLS application. The test results show that tax knowledge has a significant effect on taxpayer compliance with a P-Value of 0.003 <0.05. Understanding of tax regulations has a significant effect on taxpayer compliance with a P-Value of 0.000 <0.05, but the implementation of the e-filling system has a significant negative effect on taxpayer compliance. Tax socialization moderates the relationship between tax knowledge and the implementation of the e-filling system on taxpayer compliance. Meanwhile, socialization of taxation does not moderate the relationship between understanding of tax regulations and taxpayer compliance. This moderating effect is called predictor moderation. Understanding of tax regulations has a significant effect on taxpayer compliance with a P-Value of 0.000 <0.05, but the implementation of the e-filling system has a significant negative effect on taxpayer compliance. Tax socialization moderates the relationship between tax knowledge and the implementation of the e-filling system on taxpayer compliance. Meanwhile, socialization of taxation does not moderate the relationship between understanding of tax regulations and taxpayer compliance. This moderating effect is called predictor moderation. Understanding of tax regulations has a significant effect on taxpayer compliance with a P-Value of 0.000 <0.05, but the implementation of the e-filling system has a significant negative effect on taxpayer compliance. Tax socialization moderates the relationship between tax knowledge and the implementation of the e-filling system on taxpayer compliance. Meanwhile, socialization of taxation does not moderate the relationship between understanding of tax regulations and taxpayer compliance. This moderating effect is called predictor moderation. socialization of taxation does not moderate the relationship between understanding of tax regulations and taxpayer compliance. This moderating effect is called predictor moderation. socialization of taxation does not moderate the relationship between understanding of tax regulations and taxpayer compliance. This moderating effect is called predictor moderation.
THE INFLUENCE OF EMPLOYEE COMPETENCE, ORGANIZATIONAL COMMITMENT AND IMPLEMENTATION OF ACCOUNTING SYSTEMS ON THE QUALITY OF FINANCIAL REPORTS WITH EMPLOYEE MOTIVATION AS VARIABLE MODERATING IN BAPPEDA KEPRI PROVINCE Wahyuni, Sri; Wibisono, Chablullah; Robin, Robin; Satriawan, Bambang; Irfan, Irfan
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 2 No. 1 (2022): DECEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v2i1.98

Abstract

This study aims to examine the effect of employee competence, organizational commitment and accounting system implementation on the quality of financial reports with motivation as a moderating variable in Bappeda Riau Islands Province. This study uses secondary data. This study used a saturated sampling technique with a total sample of 104 companies. The data analysis technique used is the SEM method with the help of the PLS program with Smartpls 3.0 software. Based on the test results, it is known that employee competency with respect to the variable quality of financial statements obtained a path coefficient of 0.185 with a statistical value of 2.519 (> 1.64) and a p-value of 0.012 (<0.05). Because the t-statistic value must be more than 1.64 and the p-value <0.05, the first hypothesis (H1) is accepted. The next result is organizational commitment to the quality of financial reports obtained by a path coefficient of 0.101 with a statistical value of 1.081 (<1.64) and a p-value of 0.280 (> 0.05). because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H2) is rejected. Then the application of the accounting system to the quality of financial reports obtained a path coefficient of 0.019 with a statistical value of 10.518 (> 1.64) and a p-value of 0.000 (< 0.05). because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H3) is accepted. Furthermore, employee motivation on the quality of financial reports moderated by employee motivation obtained a path coefficient of 0.0165 with a statistical value of 1.370 (<1.64) and a p-value of 0.171 (> 0.05). Because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H4) is rejected. organizational commitment to the quality of financial reports moderated by employee motivation obtained a path coefficient of -0.043 with a statistical value of 0.593 (<1.64) and a p-value of 0.554 (> 0.05). because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H5) is rejected. The application of the accounting system to the quality of financial reports moderated by employee motivation obtained a path coefficient of -0.076 with a statistical value of 0.709 (<1.64) and a p-value of 0.479 (> 0.05). because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H6) is rejected. organizational commitment to the quality of financial reports moderated by employee motivation obtained a path coefficient of -0.043 with a statistical value of 0.593 (<1.64) and a p-value of 0.554 (> 0.05). because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H5) is rejected. The application of the accounting system to the quality of financial reports moderated by employee motivation obtained a path coefficient of -0.076 with a statistical value of 0.709 (<1.64) and a p-value of 0.479 (> 0.05). because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H6) is rejected. organizational commitment to the quality of financial reports moderated by employee motivation obtained a path coefficient of -0.043 with a statistical value of 0.593 (<1.64) and a p-value of 0.554 (> 0.05). because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H5) is rejected. The application of the accounting system to the quality of financial reports moderated by employee motivation obtained a path coefficient of -0.076 with a statistical value of 0.709 (<1.64) and a p-value of 0.479 (> 0.05). because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H6) is rejected. because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H5) is rejected. The application of the accounting system to the quality of financial reports moderated by employee motivation obtained a path coefficient of -0.076 with a statistical value of 0.709 (<1.64) and a p-value of 0.479 (> 0.05). because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H6) is rejected. because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H5) is rejected. The application of the accounting system to the quality of financial reports moderated by employee motivation obtained a path coefficient of -0.076 with a statistical value of 0.709 (<1.64) and a p-value of 0.479 (> 0.05). because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H6) is rejected.
Pengaruh dari promosi serta penjualan personal terhadap putusan pembelian pada konsumen terhadap bahan bangunan cv. Putra mas pratama medan Sofyan, Silvia; Robin, Robin
Jurnal Ekonomi Bisnis Manajemen Prima Vol. 5 No. 1 (2023): Jurnal Ekonomi Bisnis Manajemen Prima
Publisher : JEBIM Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/jebim.v5i1.4088

Abstract

With the help of data gathering techniques like collecting questionnaires, this study sought to understand the degree to which promotion and personal selling have an impact on consumer purchasing decisions for construction material items at CV Putra Mas Pratama. Before gathering information for more in-depth research, the validity and reliability of this questionnaire will be evaluated. The traditional assumption test and multiple linear regression analysis were used as the analysis techniques in this study. The findings of this study will later demonstrate that the influence of promotions and sales can have a favorable and considerable impact on consumers' decisions to buy particular products. This is evident and will be later demonstrated by the tcount results, which are 3.961 > from ttable, which are 1.660, and a meaningful number that is less than 0.1, or 0.000. Although personal selling only little and significantly influences purchasing choices. tcount, which is 3.838 > from ttable, which is 1.660, and a significant value below 0.1, which is 0.000, might later be used to further support this claim. Sales promotion and personal selling combined will be able to influence purchasing decisions favorably and significantly. Fcount, which is 25.430> from Ftable 2.36, and a substantial value below 0.1, which is 0.000, can both support this claim. 34.6% of the influence is given, while the remaining percentage may be influenced by factors unrelated to this study.
PENGARUH PROMOSI, CITA RASA, DAN HARGA TERHADAP KEPUASAN KONSUMEN HUB D'RAJA COFFEE MEDA Robin, Robin; Hoki, Leony; Johan, Ricky
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 1 (2024): Edisi Januari - April 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i1.3953

Abstract

Penelitian ini bertujuan untuk melihat pengaruh promosi, cita rasa dan harga terhadap kepuasan konsumen di D’Raja Coffee Medan. Metodologi penelitian yang digunakan adalah metode deskriptif kuantitatif. jenis data yang digunakan adalah jenis data kuantitatif yaitu data yang diperoleh dalam bentuk angka atau bilangan. Sumber data berupa data primer dan data sekunder. Data primer diperoleh dari hasil penyebaran kuesioner kepada responden, data sekunder diperoleh dari data atau studi pustaka terdahulu. Populasi yang digunakan dalam penelitian ini adalah seluruh konsumen D’Raja Coffee.Teknik penentuan sampel yang digunakan adalah rumus Lemeshow populasi tidak diketahui dengan toleransi 10% sehingga diperoleh 97 responden. Pengujian data dilakukan dengan uji validitas, reliabilitas, asumsi klasik, dan uji hipotesis. Hasil penelitian menunjukkan promosi berpengaruh positif dan signifikan secara parsial terhadap kepuasan konsumen. Cita rasa berpengaruh positif dan signifikan secara parsial terhadap kepuasan konsumen. Harga berpengaruh positif dan tidak signifikan secara parsial terhadap kepuasan konsumen. Promosi, Cita Rasa, dan Harga berpengaruh positif secara simultan terhadap kepuasan konsumen dengan koefisien determinasi sebesar 52,6%.
PENGARUH KOMUNIKASI DAN MOTIVASI TERHADAP KINERJA KARYAWAN PADA PT. EWAY ALLIANCE INDONESIA Robin, Robin; Devi, Devi; Jessica, Jessica
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 1 (2024): Edisi Januari - April 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i1.4000

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Komunikasi Dan Motivasi Terhadap Kinerja Karyawan Pada PT. Eway Alliance Indonesia. Penelitian ini menggunakan jenis data kuantitatif dan sampel penelitian sebanyak 50 sampel dan menggunakan sampel jenuh. Sampel jenuh adalah teknik penentuan sampel bila semua anggota populasi digunakan sebagai sampel. Hasil penelitian secara parsial menunjukan bahwa komunikasi (X1) memiliki thitung (4.255) > ttabel (2,011) dengan tingkat signifikan 0,000 < 0,05 sehingga dapat disimpulkan bahwa terdapat pengaruh positif yang signifikan secara parsial antara komunikasi terhadap kinerja karyawan pada PT. Eway Alliance Indonesia. Secara parsial motivasi (X2) terlihat bahwa nilai thitung (5.964) > ttabel (2,011) dengan tingkat signifikan 0,000 < 0,05 sehingga dapat disimpulkan bahwa terdapat pengaruh positif yang signifikan secara parsial antara motivasi terhadap kinerja karyawan pada PT. Eway Alliance Indonesia dan secara simultan komunikasi dan motivasi memiliki nilai Fhitung (92,040) > Ftabel (3,20) dengan signifikansi 0,000 < 0,05 sehingga dapat disimpulkan bahwa terdapat pengaruh yang signifikan antara komunikasi dan motivasi secara simultan terhadap kinerja karyawan pada PT. Eway Alliance Indonesia.
PENGARUH DIGITAL MARKETING DAN BRAND AWARENESS TERHADAP KEPUTUSAN PEMBELIAN PADA PRODUK AQUA DI DESA CINTA RAKYAT Tarigan, Feriani Astuti; Robin, Robin; Angeline, Shella
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 2 (2024): Edisi Mei - Agustus 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i2.4031

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh digital marketing dan brand awareness terhadap keputusan pembelian pada produk AQUA di Desa Cinta Rakyat. Metode dalam penelitian ini adalah deskriptif kuantitatif. Karena populasinya tidak diketahui, maka teknik pengambilan sampel yang digunakan adalah rumus Lemeshow. Dapat dijelaskan bahwa perhitungan sampel dengan pendekatan rumus Lemeshow dapat digunakan untuk menghitung jumlah sampel dengan besar populasi yang tidak diketahui. Dengan demikian, jumlah sampel yang digunakan sebanyak 96 responden dan teknik pengambilan sampelnya menggunakan Accidental Sampling dimana responden yang ditemui secara tidak sengaja akan terlebih dahulu dijadikan sampel penelitian. Hasil penelitian menunjukkan bahwa secara parsial maupun simultan, digital marketing dan brand awareness berpengaruh signifikan terhadap keputusan pembelian pada produk AQUA di Desa Cinta Rakyat.
Pengaruh Promosi Media Sosial dan Kualitas Produk terhadap Kepuasan Pelanggan di Kopi Soe Hoky, Leony; Robin, Robin; Martin, Leo
Innovative: Journal Of Social Science Research Vol. 4 No. 4 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i4.13962

Abstract

Penelitian ini bertujuan untuk melihat pengaruh promosi Media sosial dan Kualitas Produk terhadap kepuasan konsumen di Kopi Soe Medan. Metodologi penelitian yang digunakan adalah metode deskriptif kuantitatif. jenis data yang digunakan adalah jenis data kuantitatif yaitu data yang diperoleh dalam bentuk angka atau bilangan. Sumber data berupa data primer dan data sekunder. Data primer diperoleh dari hasil penyebaran kuesioner kepada responden, data sekunder diperoleh dari data atau studi pustaka terdahulu. Populasi yang digunakan dalam penelitian ini adalah seluruh konsumen Kopi Soe Medan.Teknik penentuan sampel yang digunakan adalah rumus Lemeshow populasi tidak diketahui dengan toleransi 10% sehingga diperoleh 97 responden. Pengujian data dilakukan dengan uji validitas, reliabilitas, asumsi klasik, dan uji hipotesis. Hasil penelitian menunjukkan promosi media sosial berpengaruh positif dan signifikan secara parsial terhadap kepuasan konsumen. Kualitas Produk berpengaruh positif dan signifikan secara parsial terhadap kepuasan konsumen. Promosi Media sosial dan kualitas produk berpengaruh positif secara simultan terhadap kepuasan konsumen dengan koefisien determinasi sebesar 22,2%.
THE EFFECT OF UNDERSTANDING TAX REGULATIONS, UNDERSTANDING TAX ACCOUNTING, AND APPLICATION OF MODERN TAX ADMINISTRATION SYSTEM ON TAXPAYER COMPLIANCE WITH PERSONAL PERSONS WITH TAXATION SANCTIONS AS MODERATING VARIABLES: SURVEY ON INDIVIDUAL TAXPAYERS REGISTERED AT KPP PRATAMA BATAM SELATAN Afdal, Afdal; Satriawan, Bambang; Robin, Robin; Irfan, Irfan; Khaddafi, Muammar
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 5 (2022): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i5.456

Abstract

Taxpayer compliance is a condition where the taxpayer fulfills all tax obligations and exercises tax rights. The purpose of this study is to determine whether there is an effect of understanding tax regulations, understanding tax accounting, and the application of a modern tax administration system on individual taxpayer compliance with tax sanctions as a moderating variable at the South Batam Primary Tax Office. The population in this study amounted to 67,957 individual taxpayers who are required to report taxes. The sampling technique used is simple random sampling and convenience sampling with the sample using the Slovin formula so that the research sample is 100 individual taxpayers. Methods of data collection using a questionnaire. Data were analyzed using Partial Least Square (PLS) with model analysis, namely the measurement model or the outer model and the structural model or the inner model. The results showed that the understanding of tax regulations had a significant positive effect on taxpayer compliance. The path coefficient was 0.208 and the P-Values value was 0.018 <0.05. Understanding tax accounting has a significant positive effect on taxpayer compliance, the path coefficient is 0.624 and the P-Values is 0.000 <0.05. The application of a modern tax administration system has a significant positive effect on taxpayer compliance with a path coefficient of 0.357 and a P-value of 0.000 <0.05. Tax sanctions have a significant negative effect on taxpayer compliance with a path coefficient of -0. 299 and the P-Values value is 0.000 < 0.05. Tax sanctions moderate the relationship between understanding tax regulations and taxpayer compliance. Tax sanctions moderate the relationship between understanding tax accounting and taxpayer compliance. Tax sanctions do not moderate the relationship between the application of the tax administration system to taxpayer compliance.
THE EFFECT OF FREE CASH FLOW, LEVERAGE AND PROFITABILITY ON DIVIDEND POLICY THROUGH CASH HOLDING ON PHARMACEUTICAL COMPANIES LISTED ON THE EXCHANGE INDONESIA EFFECT Yulizartika, Yulizartika; Satriawan, Bambang; Robin, Robin; Khaddafi, Muammar; Wibisono, Chablullah
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 6 (2022): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i6.458

Abstract

This study aims to analyze Free Cash Flow, Leverage, and Profitability that affect Dividend Policy with Cash Holding as an intervening variable in Pharmaceutical companies listed on the Indonesia Stock Exchange for the period 2017-2021. The population in this study amounted to 12 companies. The sample selection method used purposive sampling technique, so the number of samples used was 8 companies. The number of observations used is 40 observations. The type of data used is secondary data with data analysis techniques used, namely panel data regression analysis with multiple linear regression tests and path analysis using Eviews software. The results showed that Free Cash Flow had a positive and insignificant effect on Dividend Policy, Leverage, Profitability and Cash Holding have no significant negative effect on Dividend Policy. Free Cash Flow and Profitability have a significant positive effect on Cash Ownership. Leverage has a negative and insignificant effect on Cash Holding. Cash Holding can only mediate Leverage on Dividend Policy
Co-Authors Aa Juhanda abdullah, akhyar Adi Saputra Afdal Afdal, Afdal Afiezan, H. Adam Agusman, Agusman Agustin, Greece agustin, isnaini nuzula Ahmad Fahrul Syarif Albert Albert Albert Albert Angeline, Shella Anggara, Jesslyn Anjani, Tiara Puspa Aprilla, Enje Aranggoh, Huliyan Ardiansyah Kurniawan Arfatul Makiyah Arifin, Novendy Ashrul Tsani Basri Basri Br Simamora, Rusdiana Chablullah Wibisono Chablullahwibisono, Chablullahwibisono Chandra, Randy Brilliant Chandra, Wenripin Christofher, Leonardo Cintia, Vidi Colossal, Steffia Tandiana Cung, Jimmy D L, R A Widyanti Deniansen, Tri Denni, Denni Devi Devi, Devi Devia Febrina Diana Diana Djanuarko, Djanuarko Djohan, Deva Edi Wijaya Eka Bertuah Emily, Emily Enda Noviyanti Simorangkir Endang Bidayani Erline, Meillverrani Fachrudin Fachrudin Fawwaz, Liyana Khairunnisa Fayola, Carissa Febrianna, Maudy Feriani Astuti Tarigan Ferry Hidayat Firnanda, Teguh Gresia, Silvy Hadeli Hadeli, Hadeli Hafidah, Riva Handinata, Aldrick Hangesti, Pangastuti Helmizuryani Helmizuryani, Helmizuryani Hendy Hendy Herlambang, Guntur Hesniati, Hesniati Hoki, Leony Hoky, Leony IKA PUSPA SATRIANNY Ikhsan Khasani Indra Indra Indriastuti, Cecilia Eny Innike Abdillah Fahmi Irwadi, Irwadi Iskandar, Andri Jesica, Jesica Jessica Jessica Johan, Ricky Julianti, Merline khusnul khotimah Kuandi Chandra Latersia Br Gurusinga Lim, Angellyn Martin, Leo Mercy Reyne Marlina Tirayoh Miftahul Jannah Miswinda, Miswinda MMSI Irfan ,S. Kom Mohammad Mukhlis Kamal Muammar Khaddafi Muhammad Basri Muhammad Nizar Naza, Fikri Nilhakim, Nilhakim NINGSIH, NINGSIH Nona Jane Onoyi Novianto, Jusky Nur Milla, Amalia Nurcahyono, Eka Oktana, Enda Pambudi, Kukuh Panjaitan, Erwin Setiawan Pasha, Muhammad Fermi Pratama Abdi Muhammad, Nur Puspitasari, Meika Putri, Isra Mulia R.A. Widyanti Diah Lestari Ramadhani, Dian Eka Risa, Fitria Robet Robet Rully Hidayatullah Safitri, Destiana Sari, Widia Satriany, Ika Puspa Satriawan, Bambang Sayaza, Mas Davino Sherin, Sherin Silaban, Amon Silvina, Silvina Siti Rahmawati Sitorus, Friska Darnawaty Sofyan, Silvia Sri Wahyuni Supitri, Supitri Surya, Mellitania Suyanto, Elvira Swarlanda, Swarlanda Tamba, Iventura Tan, Helen Tandrean, Ronaldo Thamrin Thamrin Tjahjo Tri Hartono Toni, Nagian Trie, Triyanto Tunisa, Risma Arafah Uli Bastanta S, Citra Variani, Joanna Verry Andre Fabiani Victor Victor Wily, Wily Wisnu Yuwono Wiwik Handayani Wiyoto Wiyoto, Wiyoto Yantri, One Yolanda, Yosy Yulizartika, Yulizartika Zambawi, Muhammad