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All Journal MOTIVASI Jurnal Manajemen dan Bisnis AKMENIKA Ekobis: Jurnal Ilmu Manajemen dan Akuntansi Jurnal Ilmiah Pengabdian dan Inovasi
Arista Pradnyani, I Gusti Agung
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Profitabilitas Dan Kepemilikan Manajerial Terhadap Kebijakan Dividen Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Arista Pradnyani, I Gusti Agung; Pramita Indraswari, I Gusti Agung Ayu; Nila Rahayu
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 21 No. 1 (2024): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v21i1.5914

Abstract

This research aims to analyze the influence of profitability and managerial ownership on dividend policy, with company size as a moderating variable. Research was conducted on banking sector companies on the IDX for the 2018-2021 period. The sample was determined using a purposive sampling technique, with the sample in this study totaling 32. The results of the study concluded that profitability has a positive influence on dividend policy, while managerial ownership has a negative influence on dividend policy. Company size is proven to moderate the relationship between profitability and dividend policy, as well as weakening the relationship between managerial ownership and dividend policy.
DETERMINAN RASIO KESEHATAN BANK, KEPEMILIKAN MANAJERIAL DAN UKURAN PERUSAHAAN PADA KEBIJAKAN DIVIDEN Widhiastuti, Ni Luh Putu; Arista Pradnyani, I Gusti Agung
EKOBIS Vol 11 No 2 (2023)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v11i2.1238

Abstract

Dividend policy is a decision regarding how much current profit will be paid as dividends in exchange for the investment made and how much will be retained for reinvestment in the company. This research aims to examine the influence of Capital Adequacy Ratio, loan to deposit ratio, return on assets, managerial ownership and company size on dividend policy. The population in this research is banking companies on the IDX for the 2018-2021 period, using a purposive sampling method to obtain a sample size of 8 banks. The data analysis technique used is multiple linear regression analysis. The research results state that the Capital Adequacy Ratio and company size have a positive effect on dividend policy. Meanwhile, loan to deposit ratio and managerial ownership have a negative effect on dividend policy. This is different from return on assets which has no influence on dividend policy. Future research can add other variables such as institutional ownership, company growth, leverage, or use moderating variables
PERAN PROFITABILITAS DALAM MEMODERASI PENGARUH KEBIJAKAN DIVIDEN DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN Arista Pradnyani, I Gusti Agung; Widhiastuti, Ni Luh Putu
MOTIVASI Vol 9, No 1 (2024): MOTIVASI Jurnal Manajemen dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/mti.v9i1.7936

Abstract

Purpose– The objective of this research is to evaluate how profitability influences financial decision components affecting company value which can be used as reference material for further academics. This research also aims to provide knowledge and insight to food and beverage companies regarding the level of profitability that can strengthen or weaken the relationship between dividend policy and capital structure on company value. Design/methodology– Research was conducted on food and beverage companies on the Indonesia Stock Exchange for the 2020-2022 period. The type of research carried out is associative. The data used in this research is secondary data obtained from the official BEI website (www.Iidx.co.id). The method used is documentation. The sample was obtained using the purposive sampling method so that a sample of 22 companies was obtained so that observations were made at 66 food and beverage companies. The data analysis used is quantitative analysis. The analysis technique uses multiple linear regression analysis with the help of the SPSS version 26 application. Findings - Based on the data processing carried out, it was found that dividend policy had a negative effect on company value, while capital structure had a positive effect on capital structure. Profitability is concluded to be able to act as a moderating variable on the influence of dividend policy and capital structure on dividend policy.
Pelatihan dan Pendampingan Penyusunan Laporan Keuangan pada Usaha Tedung Mas di Desa Mekar Bhuana Arista Pradnyani, I Gusti Agung; Ni Luh Putu Widhiastuti; Rai Dwi Andayani
Jurnal Ilmiah Pengabdian dan Inovasi Vol. 1 No. 4 (2023): Jurnal Ilmiah Pengabdian dan Inovasi (Juni)
Publisher : Insan Kreasi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57248/jilpi.v1i4.160

Abstract

Tedung Mas is a home made Balinese umbrella business run by Mr. Agung Rai, located in Mekar Bhuana Village, Abiansemal District, Badung Regency. Tedung Mas produces home made products in the form of Balinese umbrellas which are currently being used in restaurants and hotels. The problems faced by Tedung Mas in running its business to date are the absence of recording of accounting transactions and the preparation of simple financial reports. This community service aims to provide an understanding of the importance of recording financial transactions and prohibit how to make correct financial reports so that they can then be used as material for evaluating each of their financial performance. The service is carried out through training and mentoring, as well as discussions so that the Tedung Mas business can develop better.
Pengaruh Profitabilitas Dan Kepemilikan Manajerial Terhadap Kebijakan Dividen Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Arista Pradnyani, I Gusti Agung; Pramita Indraswari, I Gusti Agung Ayu; Nila Rahayu
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 21 No. 1 (2024): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v21i1.5914

Abstract

This research aims to analyze the influence of profitability and managerial ownership on dividend policy, with company size as a moderating variable. Research was conducted on banking sector companies on the IDX for the 2018-2021 period. The sample was determined using a purposive sampling technique, with the sample in this study totaling 32. The results of the study concluded that profitability has a positive influence on dividend policy, while managerial ownership has a negative influence on dividend policy. Company size is proven to moderate the relationship between profitability and dividend policy, as well as weakening the relationship between managerial ownership and dividend policy.
Co-Authors I Gusti Agung Ayu Pramita Indraswari Ni Luh Putu widhiastuti, Ni Luh Putu Nila Rahayu Rai Dwi Andayani W