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Journal : Majalah Ekonomi

DAMPAK SALES GROWTH, POSISI KAS, INVESTMENT OPPORTUNITY SET, KEPEMILIKAN INSTITUSIONAL TERHADAP KEBIJAKAN DIVIDEN PADA INDEKS KOMPAS 100 Aini, Siti Nur; Aristha Purwanthari sawitri
Majalah Ekonomi Vol 25 No 1 (2020): Juli
Publisher : Fakultas Ekonomi Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (717.126 KB) | DOI: 10.36456/majeko.vol25.no1.a2449

Abstract

Manfaat dilakukan penelitian untuk mengerti dampak Sales Growth (SG), Posisi Kas (CP), Investment Opportunity Set (MBVE), serta Kepemilikan Institusional (INST) atas Kebijakan Dividen (DPR), di industri yang tercatat pada Indeks Kompas 100 periode 2014-2018. Didapatkan 160 sampel pengamatan setelah dikurangi data outlier dengan cara purposive sampling. Digunakan program SPSS 25.00 serta teknik analisis regresi linear berganda. Diperoleh bahwa secara parsial Sales Growth, Investment Opportunity Set, Kepemilikan institusional secara signifikan dan Posisi kas menunjukkan tidak adanya pengaruh terhadap kebijakan dividen.
Pengaruh KAP Big Four, Komite Audit Dan Kepemilikan Institusional Terhadap Audit Delay Merdianto Budi Utomo; Aristha Purwanthari Sawitri
Majalah Ekonomi Vol 26 No 1 (2021): Juli 2021
Publisher : Fakultas Ekonomi Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/majeko.vol26.no1.a3957

Abstract

The purpose of this study is to determine the effect of KAP reputation, Institutional Ownership audit Committee on audit delay (studies on manufacturing companies listed on the IDX in 2015 - 2019), this research method uses quantitative, the sampling technique uses purposive sampling with certain criteria. The test used is the classical assumption test, multiple linear regression analysis, the coefficient of determination (R2) and partial t, the results in this study are the reputation of public accounting firms has a positive and significant effect on audit delay because the significance value is 0.036 <0.05. The audit committee has a positive and significant effect on audit delay because the significance value is 0.044 <0.05. Institutional ownership has no positive and significant effect on audit delay because the significance value is 0.220> 0.05,.
ANTESEDEN LUAS LINGKUP PENGUNGKAPAN SUKARELA DAN PENGARUHNYA TERHADAP ASIMETRI INFORMASI sawitri, aristha purwanthari
Majalah Ekonomi Vol 21 No 1 Juli (2016)
Publisher : Fakultas Ekonomi Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to find out the effect of firm characteristics (firm size, public share and the age of the company), reputation public accountant, leverage and firm performance (liquidity and profitability) to voluntary disclosure and to examine voluntary effect disclosure to asymmetry information. This research uses 108 manufacturing companies. The analysis method of the data uses multivariate regression. The result of this research shows that : 1) the age of the company, reputation public accountant, leverage, liquidity, profitability do not indicate certain significance influence towards the level of disclosure of financial statement completeness 2) the age of the company and public share significantly influence towards the level of disclosure of financial statement completeness 3) the level of disclosure of financial statement completeness does not indicate certain significance influence towards the asymmetry information Keywords: voluntary disclosure, firm characteristics, reputation public accounting, leverage and asymmetry information
PENGARUH INFORMASI FUNDAMENTAL DAN INFORMASI TEKNIKAL TERHADAP TINGKAT PENGEMBALIAN SAHAM sawitri, aristha purwanthari
Majalah Ekonomi Vol 21 No 2 Desember (2016)
Publisher : Fakultas Ekonomi Universitas PGRI Adi Buana

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Abstract

Abstrak Penelitian ini ditujukan untuk mengetahui pengaruh suku bunga, tingkat inflasi, free cash flow terhadap return saham. Populasi dalam penelitian ini adalah 45 perusahaan yang masuk dalam daftar LQ 45 pada tahun 2013 sampai dengan 2015 dan sampel penelitian sebanyak 27 perusahaan. Teknik pengambilan sampel menggunakan purposive sampling yaitu pengambilan sample berdasarkan kriteria yang telah ditentukan. Penelitian ini menggunakan metode analisis regresi berganda. Hasil penelitian menunjukkan bahwa tingkat bunga dan tingkat inflasi berpengaruh secara signifikan terhadap tingkat pengembalian investor (return). Kata kunci : suku bunga,inflasi, free cash flow, return