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All Journal 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.
Co-Authors Annisa Destiara Dala Noor Iftikhar Delaga Nurwisda Jayanti, Esti Victor Prasetya