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All Journal SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi Bisnis
Rino Tam Cahyadi
Ma Chung University
Economics, Econometrics & Finance Social Sciences

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Apakah Surplus Pendanaan Memberikan Dampak Terhadap Deviden Yang Dibagikan Pada Perusahaan Terindeks LQ45? Rino Tam Cahyadi
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 26, No 1 (2023)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v26i1.815

Abstract

The LQ45 index is a group of 45 companies that have the largest level of liquidity and market share on the Indonesia Stock Exchange. The facts show that there are still inconsistencies in the distribution of dividends by several LQ45 indexed companies. Researchers investigated the topic of funding surplus factor which means that the company has more cash balances so that it is suspected could influence on the dividends. The novelty of this research is the added intervening variable namely investment opportunity set to prove the indirect relationship between surplus funding and dividends. This study uses intervening variable regression with path analysis testing: Sobel Test in testing the intervening variable. The results showed that the funding surplus proved to have no direct nor indirect effect on dividends. In addition, the researcher also finds that there is no difference in dividends distributed between companies with surplus financial condition and companies with funding deficit.
DETERMINAN KEBIJAKAN DIVIDEN DENGAN RISIKO IDIOSINKRATIK SEBAGAI VARIABEL MODERASI Dewanti Mayasari; Rino Tam Cahyadi; Dian Wijayanti; Yuswanto Yuswanto
Jurnal Akuntansi Bisnis Vol 16, No 2 (2023): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v16i2.3683

Abstract

Latar Belakang: Kebijakan dividen adalah pertimbangan perusahaan terkait laba yang diperoleh perusahaan akan dibagikan kepada pemegang saham dalam bentuk dividen atau dialokasikan dalam bentuk laba ditahan sebagai pembiayaan nvestasi di masa yang akan datang. Membuat keputusan kebijakan dividen perusahaan harus tepat dan optimal agar mencapai suatu keseimbangan dalam menggunakan labanya.Tujuan: Tujuan dari penelitian ni adalah mengetahui pengaruh profitabilitas, nvestment opportunity set, dan struktur modal terhadap kebijakan dividen dengan risiko idiosinkratik sebagai variabel moderasi. Penambahan risiko idiosinkratik sebagai variabel moderasi disebabkan risiko tersebut merupakan risiko yang unik karena hanya memengaruhi satu pelaku ekonomi tunggal.Metode Penelitian: Moderated Regression Analysis (MRA).Hasil Penelitian: Hasil analisis dari penelitian ni menunjukkan bahwa profitabilitas, investment opportunity set, dan struktur modal tidak berpengaruh terhadap kebijakan dividen, risiko idiosinkratik tidak mampu memperkuat hubungan antara investment opportunity set dan struktur modal dengan kebijakan dividen, dan risiko idiosinkratik bukan pemoderasi hubungan antara profitabilitas dengan kebijakan dividen.Keaslian/Kebaruan Penelitian: risiko idiosinkratik bukan pemoderasi hubungan antara profitabilitas dengan kebijakan dividenKata kunci: Kebijakan dividen; Risiko idiosinkratik, investment opportunity set
Annual Report Readability, Value Relevance, and Agency Costs: The Moderating Role of Analyst Coverage Rhenaldy Pius Wicaksono; Tarsisius Renald Suganda; Rino Tam Cahyadi
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 10, No. 3, September 2026
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v10i3.249-264

Abstract

Excessive information asymmetry can generate agency costs that reduce operational efficiency. Enhancing annual report readability and accounting information relevance is expected to reduce asymmetry and suppress agency costs, while analyst coverage may influence this effectiveness through external monitoring. In Indonesia, the absence of readability standards causes variations in disclosure quality. This study examines the effects of annual report readability and value relevance on agency costs, and the moderating role of analyst coverage. Readability is measured using total pages, word count, and the Fog Index, while value relevance is proxied by the association between market value and EPS, BVPS, and OCFPS. Agency costs are represented by asset turnover and operating expense ratios. The sample consists of 80 non-financial firms listed on the Indonesia Stock Exchange from 2019–2024, analyzed using panel data regression. The findings show that readability increases agency costs, value relevance reduces them, and analyst coverage weakens the positive readability and agency costs relationship and strengthens the value relevance effect.
Co-Authors Dewanti Mayasari Dian Wijayanti Rhenaldy Pius Wicaksono Tarsisius Renald Suganda Yuswanto Yuswanto