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All Journal ACCOUNTABILITY Manajemen Bisnis dan Keuangan Korporat
Diana Nova Lintong
Sam Ratulangi University
Economics, Econometrics & Finance Social Sciences

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APPLICATION OF MANAGEMENT AUDIT TO THE MARKETING FUNCTION AT PT. (PERSERO) CIPTA NIAGA BRANCH MANADO Diana Nova Lintong
ACCOUNTABILITY Vol. 12 No. 1 (2023): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.50753.12.1.2023.46-55

Abstract

This study aims to determine the application of management audits to the company's marketing function. The data used in this research includes primary and secondary data, while the data collection method is carried out through field research and literature. To assess the effectiveness of the marketing function, analysis is used by comparing the marketing function according to the theory and practice applied by the company. The results of this study are conveyed regarding the analytical methods that must be carried out in the inspection, the work program that must be made by the examiner, the problems found in the examination, and the necessary recommendations for the preliminary survey, review, and testing of the management control system. Detailed testing and report development while the work program must be made involves evaluating the company's marketing activities and marketing function issues and formulating recommendations. The problems found and suggestions are that management needs to implement a practical marketing philosophy, marketing information used by management needs to be more adequate, marketing plans need to be strategically oriented, and marketing activities carried out by administration must reflect operational efficiency
Determinan kebijakan dividen dalam perspekif kinerja keuangan Gretalia Firanti Kakiay; Diana Nova Lintong
Manajemen Bisnis dan Keuangan Korporat Vol. 4 No. 1 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.426

Abstract

This study investigates the effect of financial performance on dividend policy in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. Financial performance is proxied by profitability (Return on Assets), liquidity (Current Ratio), and leverage (Debt to Equity Ratio), while dividend policy is measured using the Dividend Payout Ratio. Employing a quantitative associative approach, this study analyzes secondary data obtained from annual financial statements of nine firms selected through purposive sampling, resulting in 36 firm-year observations. Multiple linear regression is used to test the proposed relationships. The empirical results indicate that profitability and liquidity do not have a significant effect on dividend policy, whereas leverage has a negative and significant effect. These findings suggest that firms with higher debt levels tend to prioritize debt repayment over dividend distribution. This study contributes to the dividend policy literature by providing empirical evidence from the post-pandemic period and highlighting the dominant role of leverage in dividend decisions within Indonesia’s property and real estate sector.
Co-Authors Gretalia Firanti Kakiay