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All Journal Journal of Economics, Business, & Accountancy Ventura Jurnal Manajemen Atma Jaya Asia-Pacific Management and Business Application International Research Journal of Business Studies (E-Journal) Jurnal Organisasi Dan Manajemen Jurnal Akuntansi International Research Journal of Business Studies
Tigor Sitorus, Tigor
Universitas Bunda Mulia Jakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : journal of economics business

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The Influence of Liquidity and Profitability toward the growth of Stock price mediated by the Dividen Paid out (Case in banks listed in Indonesia Stock Exchange) Sitorus, Tigor; Elinarty, Susi
Journal of Economics, Business, and Accountancy Ventura Vol. 19 No. 3 (2016): December 2016 - March 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i3.582

Abstract

This study aims to extend causal relationship between the liquidity and the profitability with growth of stock price trough out to fill a gap research by the dividend paid out as mediated variable. This study conducted at the banking sector listed in Indonesia stock exchange period from 2011 until 2014. The Structural Equation Modeling (SEM) by Amos Software 21.00 was used to analyze the data, and the result shows high goodness of fit while the simultaneous and individual tests generate significant result except the direct influence of liquidity toward growth of stock price. The results of this study shows that; (1) the ratio of liquidity does not affect to the growth of stock price, (2) The ratio of liquidity has positive effect and significantly to dividend paid out, (3). The profitability ratio has positive effect and significantly to the growth of stock price, (4). The ratio of profitability has positive effect and significantly to dividend paid out, (5). The dividend paid out has positive effect and significantly to growth of stock price, so we may conclude that the result evidently shows the dividend paid out was able to mediate the influence of liquidity and profitability toward growth of stock price.
The Factors Affecting Audit Quality Sitorus, Tigor; Hendratono, Tonny; Fransisca, Nesia
Journal of Economics, Business, and Accountancy Ventura Vol. 23 No. 2 (2020): August - November 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v23i2.2137

Abstract

This study aims to extend and investigate the relationship between professionalism, implementation of professional ethics, and audit quality by proposing client acceptability as a mediating variable for filling the previous research gap. It is a quantitative method conducted at public accountant offices in Jakarta with 176 respondents from 41 offices. The data were analyzed using the Structural Equation Model. The model is good and the Confirmatory Factor Analysis proves to have a high loading. The results show that professionalism has an insignificant negative effect on audit quality, but it has a significant negative effect on client acceptability. The implementation of professional ethics has a significant positive effect on audit quality and client acceptability. The client acceptability has a significant positive effect on audit quality. The result proves that client acceptance mediates the effect of implementing professional ethics on audit quality. The implication of this study is to contribute to the public accounting firm in a low-risk client acceptance policy in providing information so that public accountants can avoid submitting misleading financial information.
Co-Authors Ardy Ardy, Ardy Chasanah, Rina Nur Elinarty, Susi Fangohoi, Yosep Fransisca, Nesia Hendratono, Tonny Ivandi, Ivandi Krystella, Krystella Kusnoto Kusnoto, Kusnoto Suryani, Deby Suryani, Deby Suwarno Suwarno Tjen, Fenny