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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Ekonomi Dan Bisnis Gemilang: Jurnal Manajemen dan Akuntansi Jukerdi: Jurnal Kewirausahaan Cerdas Dan Digital
Dian Murdianingsih
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Peran Kebijakan Dividen sebagai Mediator Pengaruh EPS, ROE, dan DER pada Return Saham Annisa Destiara; Victor Prasetya; Dian Murdianingsih
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 2 (2025): : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i2.2012

Abstract

This study aims to analyze the role of dividend policy as a mediator in the influence of Earnings Per Share (EPS), Return on Equity (ROE), and Debt to Equity Ratio (DER) on stock returns in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. Sample collection was carried out using the purposive sampling method, and 80 observation data were obtained from the company's annual financial reports. Data analysis was carried out with the help of SPSS version 25 software, which includes the t-test, Sobel test, and classical assumption testing to test the validity of the model. The results of the study indicate that partially ROE and dividend policy have a significant effect on stock returns, while EPS and DER do not have a significant effect. In addition, dividend policy is not proven to be a mediator in the relationship between EPS, ROE, and DER on stock returns. These findings suggest that investors need to consider profitability and dividend policy more than capital structure when making investment decisions.
PENGARUH OPINI AUDIT, AUDIT DEELAY, DAN AUDIT FEE TERHADAP AUDITOR SWITHCING DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL MODERASI Dian Murdianingsih; Jayanti, Esti
Jurnal Ekonomi dan Bisnis Vol. 28 No. 2 (2025): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v28i2.6737

Abstract

This study aims to analyze the effect of Audit Opinion, Audit Delay, and Audit Fee on Auditor Switching with Financial Distress as a moderating variable in State-Owned Enterprises for the period 20202024. The analytical tool used is SPSS 16 software. The results of the study indicate that Audit Opinion, Audit Delay, and Audit Fee have a significant influence on Auditor Switching. Financial Distress is able to moderate the influence of Audit Opinion and Audit Fee on Auditor Switching. However, financial distress is unable to moderate the influence of Audit Delay on Auditor Switching.
Supply Chain Visibility and Supplier Integration on Operational Resilience through Risk Management Capability in Small Manufacturing Enterprises Delaga Nurwisda; Dala Noor Iftikhar; Dian Murdianingsih
Jurnal Kewirausahaan Cerdas dan Digital Vol. 2 No. 4 (2025): Jurnal Kewirausahaan Cerdas dan Digital
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jukerdi.v2i4.1527

Abstract

. Supply chain disruptions have become a critical challenge for small manufacturing enterprises due to limited resources, supplier dependency, and inadequate risk management capabilities. This study aims to examine the influence of Supply Chain Visibility and Supplier Integration on Operational Resilience through the mediating role of Risk Management Capability. This research employs a quantitative approach with an explanatory research design. Data were collected through questionnaires distributed to small manufacturing enterprises involved in production activities and supplier relationships. The collected data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) through validity testing, reliability assessment, structural model evaluation, and mediation analysis. The results indicate that Supply Chain Visibility positively contributes to Risk Management Capability by improving access to supply chain information and supporting early risk identification. Supplier Integration also strengthens Risk Management Capability through better communication, coordination, and collaboration with suppliers. Furthermore, Risk Management Capability significantly enhances Operational Resilience and mediates the relationship between supply chain capabilities and resilience outcomes. This study highlights the importance of integrating supply chain information, supplier collaboration, and risk management practices to improve the ability of small manufacturing enterprises to adapt, recover, and maintain operational continuity during disruptions.
PENGARUH DEBT COVENANT, LITIGATION RISK DAN LEVERAGE TERHADAP KONSERVATISME AKUNTANSI DENGAN FINANCIAL DISTRES SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SUB SEKTOR HEALTHCARE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023 Melyi Sugiati; Tri Handayani; Dian Murdianingsih
Dinamika Akuntansi Keuangan dan Perbankan Vol 14 No 1 (2025): Vol. 14 No. 1 2025
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v14i1.10106

Abstract

Penelitian yang dilakukan bertujuan untuk dapat mengetahui serta menganalisis pengaruh Debt Covenant, Litigation Risk, serta Leverage terhadap Konservatisme Akuntansi dengan Financial Distress sebagai Variabel Moderasi. Populasi yang digunakan ialah semua perusahaan sub sektor healthcare yang terdaftar di BEI tahun 2019-2023. Teknik pengumpulan sampel yang dipergunakan yaitu purposive sampling dengan menggunakan 12 perusahaan menjadi sampel. Adapun alat analisis yg dipergunakan yaitu MRA (moderate regression analysis). Data yang dipergunakan yakni data sekunder dari annual report. Kesimpulan penelitian menunjukkan bahwa Debt Covenant, Litigation Risk, dan Leverage berpengaruhi terhadap Konservatisme .Akuntansi Financial Distress memoderasi Debt Covenant, tetapi tidak dapat memoderasi Litigation Risk dan Leverage.
PENGARUH NET WORKING CAPITAL, CASH FLOW DAN PROFITABILITAS TERHADAP CASH HOLDING DENGAN FIRMSIZE SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE PERIODE 2019-2023 Isnaeni Hasanah; Tri Handayani; Dian Murdianingsih
Dinamika Akuntansi Keuangan dan Perbankan Vol 14 No 1 (2025): Vol. 14 No. 1 2025
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v14i1.10108

Abstract

Dengan Firmsize sebagai variabel moderasi, penelitian ini menguji hubungan Net Working Capital, Cash Flow dan Profitabilitas terhadap Cash Holding pada Perusahaan sektor Property dan Real Estate yang terdaftar di Bursa Efek Indonesia periode 2019-2023. Purposive Sampling dijadikan sebagai metode pengambilan sampel dan menghasilkan 90 data sampel. Berdasarkan output pengujian statistik ditemukan bahwa Net Working Capital dan Profitabilitas secara signifikan mempengaruhi Cash Holding. Namun tidak dengan variabel Cash Flow. Selain itu, Firmsize dapat memoderasi pengaruh Net Working Capital, Cash Flow dan Profitabilitas terhadap Cash Holding
PENGARUH OPINI AUDIT, UKURAN KAP, DAN PERGANTIAN MANAJEMEN TERHADAP AUDITOR SWITHCING DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN BUMN PERIODE 2019-2023 Esti Jayanti; Tri Handayani; Dian Murdianingsih
Dinamika Akuntansi Keuangan dan Perbankan Vol 14 No 1 (2025): Vol. 14 No. 1 2025
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v14i1.10110

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh dari Opini Audit, Ukuran KAP, dan Pergantian manajemen terhadap Auditor Switching dengan variabel Financial Distres sebagai variabel moderasi pada Perusahaan BUMN Periode 2019-2023. Pengambilan sampel merupakan metode Purposive Sampling berjumlah 55 data. Hasil penelitian menunjukan Opini Audit berpengaruh signifikan terhadap Auditor switching. Menunjukan Ukuran KAP terhadap Auditor switching. Pergantian Manajemen signifikan terhadap Auditor switching. Financial distress mampu memoderasi Opini Audit terhadap Auditor switching. Financial distress tidak mampu memoderasi Ukuran KAP terhadap Auditor switching. Financial distress tidak mampu memodrasi pergantian manajemen terhadap Auditor switching.
Co-Authors Annisa Destiara Dala Noor Iftikhar Delaga Nurwisda Esti Jayanti Isnaeni Hasanah Jayanti, Esti Melyi Sugiati Tri Handayani Victor Prasetya