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DAMPAK KEBIJAKAN DIVIDEN PADA PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN PERBANKAN DI BURSA EFEK Efendi, Idris; Fitria, Astri
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 2 (2015)
Publisher : STIESIA

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The purpose of this research is to test the effect of dividend policy on the influence of financial performance to the firm value.The population is the entire companies which are listed in Indonesia Stock Exchange (IDX). The sample collection technique has been carried out by using purposive sampling and based on the determined criteria there are 7 samples of banking company which are consecutively active in the capital market activity, and they do not experience any loss and share their dividend during the years of 2009-2013. The research data is the secondary data which has been obtained from Indonesia Stock Exchange (www.idx.co.id. The multiple linear regerssions analysis technique with the SPSS (Statistical Product and Service Solutions) application is used as the research hypothesis test. The result of hypothesis test describes that: 1) Liquidity has significant influence to the firm value. 2) Leverage variable does not have any influence to the firm value. 3) profitability variable has significant influence to the firm value. 4) dividend policy does not have any effect on the influence of liquidity to the value. 5) dividend policy does not have any effect to the influence of leverage to the firm value. 6) dividend policy does not have any effect to profitability influence to the firm value.Keywords: Liquidity, Leverage, Profitability, Firm Value, and Dividend Policy
STRUKTUR KEPEMILIKAN, KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN HUTANG Trisnabudi, Ardian Noor; Fitria, Astri
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 6 (2015)
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The purpose of this research is to examine the influence of the ownership structure and dividend policy to the firm value with the debt policy as the moderating variable on the Food and Beverages which are listed in Indonesia Stock Exchange in 2011-2013 periods. The samples are 10 Food and Beverages companies which are listed in Indonesia Stock Exchange (IDX) and the observation numbers are 30 and they have been selected by using purposive sampling. The hypothesis test has been done by using multiple linear analyses in order to test the influence of ownership structure and dividend policy to the firm value and the debt policy as the moderating variable on the Food and Beverages Companies. In this research, the ownership structure has been measured by using managerial ownership (KM), domestic institution ownership (KID), foreign institution ownership (KIA), public ownership (KP); dividend ownership has been measured by using dividend payout ratio (DPR); debt policy has been measured by using debt ratio to the equity (DER), and firm value (NP) has been measured by using price to book value (PBV) variable. The result of multiple linear regressions shows that ownership structure and dividend policy have influences to the firm value. Meanwhile, the analysis of moderating variable which is done by using interaction test of moderated regressions analysis (MRA) method shows that the debt policy moderates the influence of ownership structure and dividend policy to the firm value.Keywords: Ownership Structure, Dividend Policy, Company’s Debt Policy.
PENGARUH PROFITABILITAS, STRUKTUR ASET,KEPUTUSAN INVESTASI, DAN RISIKO BISNISTERHADAP STRUKTUR MODAL Zahroh, Fatimatus; Fitria, Astri
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 3 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Capital structure is one of the standards of trust level of the investors since the good and bad of the capital structure will have a direct effect to the financial position of the company. The purpose of this research is to test the influence of profitability, asset structure, invesment decision and bussiness risk to the capital structure.The samples are food and beverages companies which are listed in Indonesia Stock Exchange (IDX) in 2011-2014 periods. The sample collection techique has been done by using non probability sampling and purposive sampling method, and based on the determined criteria, 11 companies have been selected as samples. This researh has been done by using classic assumption and multiple linear reggressions analysis.The result of the research shows: (1) the profitability has no influence to the capital structure, (2) that structure of assets has influence to the capital structure (3) investment decisions has no influence to the capital structure, and (4) the business risk has no influence to the capital structure.Keywords: Profitability, Asset Structure, Invesment Decision, Business Risk, Capital Structure.
PENGUKURAN KINERJA PELAYANAN PUBLIK PADA PUSAT KESEHATAN MASYARAKAT SIDOSERMO SURABAYA Permana, R. Aldiansyah Eka; Fitria, Astri
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 7, No 2 (2018)
Publisher : STIESIA

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Puskesmas sebagai lembaga pelayanan publik dituntut memiliki kinerja yang baik. Tuntutanmasyarakat akan kinerja pelayanan publik yang berkualitas, karena masyarakat berhak untukmendapatkan pelayanan kesehatan yang terbaik dari pemerintah. Keinginan masyarakat untukmelakukan reformasi/regulasi pelayanan kesehatan publik sebagai akibat dari berbelit-belitnyapelayanan kesehatan publik. Tujuan dalam penelitian ini untuk mengetahui tingkat kinerja pelayananpublik pada Puskesmas Sidosermo Surabaya. Populasi yang menjadi target dalam penelitian iniadalah masyarakat pengguna layanan kesehatan pada Puskesmas Sidosermo dengan sampel yangdiambil 100 orang. Data yang digunakan dalam penelitian adalah data primer (dari kuesioner).Sedangkan teknik analisis yang digunakan adalah dengan menggunakan diagram kartesius. Hasilperhitungan diperoleh menunjukkan bahwa pada kuadran A (prioritas utama) terdapat 3 (tiga)atribut yang menempati, pada kuadran B (pertahankan prestasi) terdapat 7 (tujuh) atribut yangmenempati, pada kuadran C (prioritas rendah) ada 3 (tiga) atribut yang menempati dan padakuadran D (prioritas berlebihan) ada 4 (empat) atribut yang menempati. Hasil ini menunjukkanbahwa kinerja layanan jasa kesehatan yang diberikan oleh Puskesmas Sidosermo Surabaya telahmemuaskan masyarakat pengguna layanan tersebut mengingat jumlah kuadran B dan D lebih banyakdari jumlah kuadran A dan C.Kata Kunci : kinerja layanan publik, kepuasan masyarakat, puskesmas
PENGARUH PROFITABILITAS DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN MELALUI KEBIJAKAN DIVIDEN Deviana, Novia; Fitria, Astri
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 3 (2017)
Publisher : STIESIA

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This research is meant to find out the influence of profitability and investment decision to the firm value with theuse of dividend policy as the intervening variable. The population is all manufacturing companies which arelisted in Indonesia Stock Exchange (IDX) in 2011-2014 periods. The sample collection technique has been doneby using purposive sampling and 20 manufacturing companies have been selected as samples. The analysistechnique has been carried out by using path analysis method. The result of this research shows that profitabilitydoes not give any significant influence to the dividend policy. Profitability has positive to the firm value.Investment decision give positive influence to the dividend policy. Investment decision give positive influence tothe firm value. The dividend policy give negative influence to the firm value. Profitability does not give anyinfluence to the dividend policy whereas the dividend policy give negative influence to the firm value, so that thedividend policy cannot mediate the profitability to the firm value. Investment decision give positive influence tothe dividend policywhereas the dividend policy give negative influence to the firm value, so that the dividendpolicy can mediate the investment decision to the firm value.Keywords: firm value, profitability, investment decision, dividend policy
Co-Authors Alisa Rosida, Alisa Aries Prasetyo Andika, Aries Prasetyo Bima Satriya Waskito, Bima Satriya Deviana, Novia Diah Ayu Purnamasari Dita Ratnasari, Dita Idris Efendi, Idris Indarti, Tia Sri Muhammad Yusuf Adhitama, Muhammad Yusuf Permana, R. Aldiansyah Eka Siti Ainur Rochmah, Siti Ainur Sodiq, Arif Mahfud Trisnabudi, Ardian Noor Yudha Dwi Adi Setiawan, Yudha Dwi Adi Zahroh, Fatimatus