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All Journal Jurnal Ekonomi Dan Bisnis Gemilang: Jurnal Manajemen dan Akuntansi
Dian Murdianingsih
Unknown Affiliation
Humanities 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.
Co-Authors Annisa Destiara Jayanti, Esti Victor Prasetya