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All Journal KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi Journal of Management and Social Sciences Balance : Media Informasi Akuntansi dan Keuangan
Darmae Nasir
Universitas Palangka Raya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Transportation

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PENGARUH KEAHLIAN KOMITE AUDIT, AUDIT TENURE, KOMITE AUDIT WANITA, DAN DEWAN KOMISARIS WANITA TERHADAP KUALITAS LABA (STUDI EMPIRIS PADA PERUSAHAAN LQ-45 PERIODE 2016-2019) Angelia Febriani Tampubolon; Darmae Nasir; Agus Kubertein
Balance: Media Informasi Akuntansi dan Keuangan Vol. 14 No. 2 (2022): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (268.933 KB) | DOI: 10.52300/blnc.v14i2.8571

Abstract

The purpose of this research is to determine the effect of audit committee experts, audit tenure, women on audit committees, and women board of comissioners on earnings quality. Study on componies listed in LQ-45 on the IDX 2016-2019. This study uses a type of quatitative research by using purposive sampling as data analysis. This study uses secondary data in the form of docementation, namely company annual report data on the IDX which includes audit committee experts, audit tenure, women on audit committees, women board of comissioners, and earnings quality, 2016-2019. The number of LQ-45 componies sampled in this study were 31 componies with criteria that were consistenly included in the index LQ-45 listed on IDX and having complete data and information for variable measurement. The data has been obtained is then analyzed using the SPSS version 25 application tool. The results of this study indicate that audit comittee experts are positive and significant to earnings quality and audit tenure has a negative and significant to earnings quality. Meanwhile, women audit committee and women board of comissioners have no significant effect on earnings quality. The ablity of the independent variable in explaining the dependent variable is 42,5%, meanwhile the remaining 57,5% is influced by other variables not exmined in this study
Revaluasi Aset Tetap: Accounting Background, Fixed Assets Intensity, Liquidity Hanna Grahitha Septia; Tatik Zulaika; M. Ichsan Diarsyad; Darmae Nasir
KINDAI Vol 19 No 2 (2023): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v19i2.1086

Abstract

The purpose of this paper was to examine the effect of Accounting Background, Fixed Assets Intensity, and Liquidity of Fixed Asset Revaluation. The research method used in this paper is quatitative research. The sampling technique in this study used purposive sampling. The data used in this paper is secondary data in the form of documentation, namely data obtained from company year reports on the Indonesia stock exchange during the 2019-2021 period. The number of samples used in this study were 142 service companies listed on the Indonesian stock exchange in 2019-2021. Then the data that has been obtained was tested by logistic regression analysis using the SPSS version 26 application tool. The results of this study indicate that the Fixed Assets Intensity have a effect on the revaluation of Fixed Assets. Meanwhile, Accounting Background and Liquidity has no effect on the revaluation of Fixed Assets. Keywords: Accounting Background, Fixed Assets Intensity, Liquidity, Fixed Asset Revaluation
Pengaruh Likuiditas, Profitabilitas, Free Cash Flow Terhadap Kebijakan Hutang Dengan Kebijakan Dividen Sebagai Variabel Moderasi Henly Sianturi; Darmae Nasir; Rini Oktavia; Lamria Simamora; Rapel Rapel; M. Ichsan Diarsyad
Journal of Management and Social Sciences Vol. 2 No. 4 (2023): November : Journal of Management and Social Sciences
Publisher : Sekolah Tinggi Ilmu Administrasi Yappi Makassar Jl. Sumba no 46, Kota Makassar, Sulawesi Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimas.v2i4.670

Abstract

This study aims to analyze the effect of liquidity, profitability, free cash flow that can affect debt policy in Manufacturing Companies in the Goods and Consumer Sector listed on the Indonesia Stock Exchange in 2019-2022. This study uses a quantitative approach with data sources derived from secondary data in the form of financial statements. The population in this study is manufacturing companies in the goods and consumption sector with the number of samples used is as many as 22 companies with the purposive sampling method. Technical data analysis used simple linear analysis and Moderated Reggression Anaylisis (MRA) using SPSS tool version 25. The results of this study show that partially liquidity and profitability have a negative and significant effect on dividend policy, variable free cash flow has a positive and significant effect on debt policy. Dividend policy variables as variables cannot strengthen the relationship of liquidity to debt policy, profitability to debt policy, and free cash flow to debt policy.
Co-Authors Agus Kubertein Angelia Febriani Tampubolon Hanna Grahitha Septia Henly Sianturi Lamria Simamora M. Ichsan Diarsyad M. Ichsan Diarsyad Rapel Rapel Rini Oktavia Tatik Zulaika