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All Journal E-JURNAL AKUNTANSI
Komang Ayu Krisnadewi
Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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Desentralisasi dan Ketidakpastian Lingkungan sebagai Pemoderasi Pengaruh Sistem Akuntansi Manajemen Terhadap Kinerja Manajerial Ida Ayu Gede Weda Satya Bawanti; Komang Ayu Krisnadewi
E-Jurnal Akuntansi Vol 33 No 4 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i04.p02

Abstract

The research aims to obtain empirical facts regarding the role of decentralization and uncertainty as a moderator of the relationship between the management accounting system (SAM) and managerial performance. The research location is at the BPD Bali sub-branch office. The method of determining the sample in this study was purposive sampling and obtained 74 heads of business and operational sections who were selected to be sampled with the criteria for a minimum of one year's position. Hypothesis testing uses MRA or moderated regression analysis. The results showed that management accounting systems (MAS) did not affect managerial performance, decentralization and environmental uncertainty acted as moderators and did not moderate the effect of MAS on managerial performance. Keywords: Managerial Performance; MAS; Decentralization; Environmental Uncertainty
Pertumbuhan Penjualan, Leverage dan Kebijakan Dividen Odith Laxmana Wijaya; Komang Ayu Krisnadewi
E-Jurnal Akuntansi Vol 32 No 11 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i11.p15

Abstract

The aim of this research is to empirically examine the effect of sales growth and leverage on dividend policy. The quantitative approach was chosen in this research by using data from the coal industry listed on the Indonesia Stock Exchange. Financial data from 23 coal companies were analyzed using multiple linear regression analysis. As expected, this research results reveal that sales growth has a significant negative effect on dividend policy. The results of this study indicate that dividends are paid after the issuer has completed its investment expenditures related to efforts to increase sales. This is in accordance with the theory of residual dividend policy. On the other hand, the results of this study find that leverage has a significant positive effect on dividend policy. Keywords: Sales Growth; Leverage; Dividen Policy
Co-Authors Ida Ayu Gede Weda Satya Bawanti Odith Laxmana Wijaya