Indah Zakiyah
Jurusan Akuntansi Universitas Muhammadiyah Kupang

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THE EFFECT OF INVESTMENT OPPORTUNITY SET and SIZE OF THE COMPANY AS TOWARD CASH DIVIDEND POLICY (Empirical Study of LQ45 Companies Listed on the Indonesia Stock Exchange in 2020-2021 Indah Zakiyah
Jurnal Akuntansi Universitas Muhammadiyah Kupang Vol. 9 No. 2 (2022): JURNAL AKUNTANSI (JA)
Publisher : PROGRAM STUDI AKUNTANSI - UNIVERSITAS MUHAMMADIYAH KUPANG

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Abstract

The background of this research is the limited data for investors when determining the investment portfolio in stocks. The data show that not all companies listed on the Indonesia Stock Exchange distribute dividends. There is also data that net income after tax is not the only consideration for companies to distribute dividends. This study aims to analyze the effect of IOS and company size on cash dividend policy in LQ45 companies in 2020-2021. The problems in this study are (1). Does IOS affect the cash dividend policy? (2). Does Company Size affect the cash dividend policy? (3). Whether IOS and Company Size affect together on Cash dividend policy? The analytical method used is descriptive analysis and inferential analysis using SPSS Method. The data used are secondary data in the form of 2020-2021 financial statements from www.idx.co.id. The results of the analysis showed that IOS T count 3.751 >T table 0.678283 there is effect of the IOS variable on the cash dividend policy variable. SIZE T count 2.590 > T table 0.678283 there is effect of the SIZE variable on the cash dividend policy variable. And last, because F Count = 0.989 < F Table = 3.132, there is no simultaneous effect of the IOS and SIZE variables on the cash dividend policy
PENGARUH PENGGUNAAN TEKNOLOGI DAN KUALITAS SISTEM INFORMASI AKUNTANSI TERHADAP SISTEM INFORMASI MANAJEMEN DAERAH (SIMDA) DI BKAD KABUPATEN ALOR Yosua K. Laoepada; Indah Zakiyah
Jurnal Akuntansi Universitas Muhammadiyah Kupang Vol. 10 No. 1 (2023): JURNAL AKUNTANSI (JA)
Publisher : PROGRAM STUDI AKUNTANSI - UNIVERSITAS MUHAMMADIYAH KUPANG

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Abstract

The purpose of this study is (1) To determine the effect of the use of technology on the Regional Management Information System (SIMDA) in BKAD Alor Regency.(2). To determine the effect of the quality of the information system on the Regional Management Information System (SIMDA) in BKAD Alor Regency. (3). To determine the effect of the use of technology and the quality of information systems on the Regional Management Information System (SIMDA) in BKAD Alor Regency. The research design used is quantitative with phenomenology. It means explaining or expressing the meaning of a concept or phenomenon of experience which is based on the awareness that occurs by the individual. Sampling using purposive sampling of 49 people. The data analysis technique used is validity test, reliability test, classic assumption using SPSS version 16 program In the research method The type of research used in this study is to use a quantitative descriptive research type. Which emphasizes the analysis on numerical data (numbers) that are processed using statistical methods with a population of 62 accounting employees at the BKAD office of Alor Regency, East Nusa Tenggara Province with data analysis techniques, namely using multiple linear regression analysis. The results of the study, namely that as a whole, it can be concluded that the 49 respondents studied generally stated that: 1. The use of information technology has a significant positive effect on the regional management information system (SIMDA). This means that the better the use of technology, the regional management information system (SIMDA) obtained will be even better. 2. The quality of the accounting information system has a significant positive effect on the regional management information system (SIMDA). This means that the higher the quality of the accounting information system, the regional management information system (SIMDA) obtained will be better. 3. Regional information system (SIMDA) is influenced by the use of technology and the quality of information systems. This means that the better the use of technology and the quality of the information system, the regional management information system (SIMDA) obtained will be better. And the coefficient of determination, namely the Adjusted R Square value, is 0.609. This indicates that the variable contribution of the use of information technology and user switching is 60.90%, while the other 39.10% is determined by other factors outside the model not examined in this study.
THE INFLUENCE OF FINANCIAL DISTRESS, MANAGEMENT CHANGE AND CLIENT COMPANY SIZE ON AUDITOR SWITCHING IN LQ45 COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2019-2021: indonesia Inang Ayu; Suryaningsi; Indah Zakiyah
Jurnal Akuntansi Universitas Muhammadiyah Kupang Vol. 10 No. 2 (2023): JURNAL AKUNTANSI (JA)
Publisher : PROGRAM STUDI AKUNTANSI - UNIVERSITAS MUHAMMADIYAH KUPANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59098/ja-umk.v10i2.1479

Abstract

This research was conducted on LQ45 companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The type of research used by the author is the quantitative method, the sampling method uses purposive sampling, and the data source used is secondary data, which comes from the company's audited financial statements LQ45. The number of samples in this study were 30 companies. Auditor switching in this study uses din variable proxies. The data analysis technique used is Descriptive Statistical Analysis and Multiple Linear Regression Analysis. This research was conducted at the Indonesia Stock Exchange Office. Based on the results of the descriptive statistical tests, the F test, and the T test, the results showed that financial distress, management changes, and client company size had no effect either partially or simultaneously on auditor switching.