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Endang Tri Widyarti
Departemen Manajemen Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Decision Sciences, Operations Research & Management

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ANALISIS PENGARUH PROFITABILITAS, LEVERAGE, LIKUIDITAS, DAN RISIKO BISNIS PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN Rivan Dwi Aghnitama; Endang Tri Widyarti
Diponegoro Journal of Management Volume 12, Nomor 1, Tahun 2023
Publisher : Faculty of Economics and Business Diponegoro University

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ABSTRACT Volatility of dividend policy in the Primary Consumer Goods sector companies even though their profitability levels tend to be stable, indicates that there are several other factors that influence management in determining the company's dividend policy. This study was conducted to analyze the effect of the independent variables, namely profitability, leverage, liquidity, and firm risk against the dependent variable, namely dividend policy in the IDX Primary Consumer Goods sector companies. Ordinary Least Square (OLS) Method was used to test the hypothesis with the IBM SPSS Statistics 25 program. The results showed that the ratio of return on assets (ROA) which is a proxy of the profitability variable and the Price/Earnings Ratio (PER) which is an inverse proxy of the firm’s business risk variable, has a significant positive effect on dividend policy which is proxied by the dividend payout ratio (DPR). The leverage variable as proxied by the debt-tototal-asset ratio (DAR) has a significant negative effect on the dividend payout ratio (DPR). The liquidity variable which is proxied by the current ratio (CR) has a positive and insignificant effect on the dividend payout ratio (DPR). Thus, it can be concluded that an increase in profitability in a company will have an effect on increasing the company's dividend policy. On the other hand, the increase in leverage and the firm risk will affect the decrease in the company's dividend policy
ANALISIS MERGER YANG TERJADI PADA BADAN USAHA BERBENTUK CV (Studi Kasus pada Perusahaan Distributor CV Semarang Indah dan CV Merauke Indah) Nanda Khairun Nissa; Endang Tri Widyarti
Diponegoro Journal of Management Volume 12, Nomor 2, Tahun 2023
Publisher : Faculty of Economics and Business Diponegoro University

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ABSTRACT CV Semarang Indah and CV Merauke Indah are distributor companies with the same core business activities and owner. Both of the companies plan to be merged and change their business entity to become PT because of inefficient administration for both companies, less focus for selling their product, and not incorporated company. Based on the regulation in Indonesia, it doesn’t have the explanation about merger in CV. In the other hand, the discussion about merger in CV is not found about their characteristic, process, and the aspect that become the feasibility of merger. To analysis the problems, the research was conducted with qualitative methods. The author uses study cases from condition of CV Semarang Indah and CV Merauke Indah by in-depth interview to the top leader and tax consultants for the primary data source. For secondary data source used annual report for both companies during 2019-2021. The results showed the characteristic and process merger in CV is not same with PT. CV doesn’t have the certain regulation therefore the process depends on its problem. The process in CV has few steps. The merger CV will stop transaction purchasing and move to the CV that receive the merger. The feasibility for both companies have already well deserved to be merged based on financial analysis with increasing their market value and also growing their average selling because of CV Semarang Indah and CV Merauke Indah decision to be merged
ANALISIS PENGARUH CORPORATE GOVERNANCE TERHADAP FINANCIAL PERFORMANCE (Studi pada Bank Umum yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021) Muhammad Fauzan; Endang Tri Widyarti
Diponegoro Journal of Management Volume 12, Nomor 3, Tahun 2023
Publisher : Faculty of Economics and Business Diponegoro University

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ABSTRACT This study aims to analyze the effect of Corporate Governance on Financial Performance in commercial bank companies listed on the Indonesia Stock Exchange in the 2017-2021 period. This study uses ROA as the dependent variable. The independent variables used are Board size (BOD), Audit Committee (AC), Managerial Ownership (MO), Institutional Ownership (IO). This study uses secondary data obtained from annual reports of banking companies listed on the Indonesia Stock Exchange (IDX) during the 2017-2021 period. The number of samples used were 14 banking companies after purposive sampling, so that a total of 70 observations were obtained. This study uses multiple linear regression methods with the IBM SPSS 26 program which consists of the classical assumption test, the f statistic test, the t statistic test, and the coefficient of determination test (R2). During the observation period, it shows that the data in this study have passed the classical assumption test. This indicates that the data used has met the requirements to use the multiple linear regression equation model. The results of this study indicate that Board Size (BOD) and Audit Committee (AC) do not have a significant effect on ROA. Managerial Ownership (MO) has a significant negative effect on ROA. Institutional Ownership (IO) has a significant positive effect on ROA
Co-Authors Muhammad Fauzan Nanda Khairun Nissa Rivan Dwi Aghnitama