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Priyadi, Maswar Patuh
Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
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PENGARUH RASIO KEUANGAN TERHADAP KEBIJAKAN DIVIDEN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL INTERVENING Lestari, Idah Ayu; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 9 (2017)
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ABSTRACTThe purpose of this research is to prove the influence profitability (ROA), leverage (DER), liquidity (CR), and growth (TAG) to the dividend policy (DPR) by considering good corporate governance (CGPI ) as the intervening variable. The population is all companies which are ranked by the Indonesian Institute for Corporate Governance (IICG) in 2010-2014 periods. The samples are 8 companies which have been selected by using purposive sampling method. The data analysis has been done by using multiple linear regressions to identify the independent variables which give influence to the dependent variable and path analysis is to detect the indirect influence through good corporate governance. The result of the F test shows that all independent variables give significant influence to the dividend policy through the implementation of good corporate governance. The result of t-test shows that profitability, liquidity, growth, and good corporate governance do not give significant influence to the dividend policy whereas the leverage gives significant influence to the dividend policy. It has been found from the result of the path analysis that the implementation of good corporate governance is not proven to give influence as the intervening variable.Keywords: Profitability, leverage, liquidity, growth, good corporate governance, dividend payout ratio.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN PENGUNGKAPAN TANGGUNGJAWAB SOSIAL DAN LINGKUNGAN PERUSAHAAN Wulansari, Devita Dwi Septi; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 12 (2015)
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The purpose of this research is to examine the influence of leverage, company’s profitability, firm size, the size board of commissioner ownership, managerial ownership, and institutional ownership to the disclosure of corporate social responsibility. The result of the analysis show that leverage and firm size has significant influence to the corporate social responsibility. Meanwhile, company’s profitability, the size board of commissioner ownership, managerial ownership, and institutional ownership do not have any influence to the corporate social responsibility.Keywords: leverage, company’s profitability, firm size, the size board of commissioner ownership, institutional ownership
PENGARUH FAKTOR NON KEUANGAN DAN RASIO NILAI PASAR TERHADAP OPINI GOING CONCERN Hadi, Fitria Handayani Fauziah; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 2 (2015)
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This research is meant to examine the influence of Public Accountant Office reputation, audit opinion of the previous years, opinion shopping and the ratio of market value to the opinion of going concern. The result of this research shows that partially the variable of opinion of the previous years has significant and positive influence to the opinion of going concern. Meanwhile, the Public Office Accountant reputation, opinion shopping and ratio of market value do not have any significant influence to the opinion of going concern.Keywords: Public Accountant Office (KAP) Reputation, Audit Opinion of the Previous Year, OpinionShopping and Ratio of Market Value.
PENGARUH INTELLECTUAL CAPITAL, PENGUNGKAPAN INTELLECTUAL CAPITAL DAN KARAKTERISTIK PERUSAHAAN TERHADAP NILAI PERUSAHAAN Sriastutik, Wahyu; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 12 (2017)
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This researchis aimed to examine the influence of intellectual capital, intellectual capital disclosure, andcorporate characteristics to the firm value, through annual report which has been prepared by the LQ-45companies in 2012-2015 periods which are listed in Indonesia Stock Exchange (IDX). The corporatecharacteristics in reflected by several indicators, i.e.: firm size, leverage, profitability, and firm age. Thepopulation has been obtained by using purposive sampling method to the LQ-45 companies which are listed inIndonesia Stock Exchange (IDX) from February 2013 to February 2016. Based on the predetermined criteria, 25companies in 2012-2015 periode have been selected as samples. So, 100 sample companies have been used as thecircular. The analysis method has been carried out by using multiple linear regressions analysis and the SPSS(Statistical Product and Service Solutions) application tool. The result of t test shows that intellectual capitaland firm size give negative influence to the firm value. The intellectual capital disclosure, leverage, andprofitabilily give positive influence to the firm value. Mean while, firm age does not give any influence to thefirm value.Keywords: Intellectual capital, intellectual capital disclosure, corporate characteristics, firm value.
PENGARUH FREE CASH FLOW, KINERJA KEUANGAN TERHADAP EARNINGS MANAGEMENT DIMODERASI CORPORATE GOVERNANCE Dewi, Rina Pusvita; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 2 (2016): Jurnal Ilmu & Riset Akuntansi
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This research is meant to test the influence of free cash flow and financial performance to the earnings management, and to test the influence of corporate governance in moderating the correlation of free cash flow and financial performance to the earnings management. The amount of research samples are 45 companies which are listed in Indonesia Stock Exchange in non-financial service field in reporting years of 2010-2014, these companies have been selected by using purposive sampling. The analysis method has been done by using multiple linear regressions analysis. Based on the result of this research, it can be concluded that free cash flow and profitability have positive influence to the earnings management; meanwhile leverage has negative influence to the earnings management. The audit quality is proven able to moderate the correlation of free cash flow and leverage to the earnings management, but the audit quality is unable to moderate the correlation of profitability to the earnings management. Top share is able to moderate the leverage correlation the earnings management, but it is unable to moderate the correlation of free cash flow and profitability to the earnings management.Keywords: earnings management, free cash flow, leverage, profitability, corporate governance
PENGARUH LEVERAGE, LIKUIDITAS, SIZE, PERTUMBUHAN LABA DAN IOS TERHADAP KUALITAS LABA Sadiah, Halimatus; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 5 (2015)
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This main aims of this study is to test whether the capital structure, liquidity, firm size, profit growth and Investment Opportunity Set (IOS) to the profit quality. The population is all manufacturing companies which are listed in Indonesia Stock Exchange (IDX). The sample collection technique has been done by using purposive sampling which is the selection of samples which is done by using certain criteria and 58 manufacturing companies during the 2010-2013 periods have been obtained as samples. The data is the secondary data which has been obtained from Indonesian Stock Exchange (www.idx.co.id) and Indonesian Capital Market Directory (ICMD). The result of the research shows that: (1) Capital structure does not have any significant influence to the profit quality and it has negative coefficient which indicates that the correlation is not unidirectional. (2) Liquidity does not have any significant influence to the profit quality but it has positive coefficient which indicates unidirectional correlation. (3) Firm size has significant influence to the profit quality and it has positive coefficient which indicates unidirectional correlation. (4) Profit growth has significant influence to the profit quality and it has positive coefficient which indicates unidirectional correlation. (5) Investment opportunity set has significant influence to the profit quality and it has positive coefficient which indicates unidirectional correlation.Keywords: Profit Quality, Capital Structure, Liquidity, Firm Size, Profit Growth and Investment Opportunity Set (IOS).
DAMPAK PENGUNGKAPAN SUSTAINABILITY REPORT TERHADAP KINERJA KEUANGAN DAN KINERJA PASAR Muallifin, Ovi Rizki; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 5 (2016): Jurnal Ilmu & Riset Akuntansi
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This research discusses about the impact of the disclosure of sustainability report to the ROA, CR, DER, and Tobin’s Q. This research is meant to test the disclosure of sustainability report which has an influence to the financial performance and market performance. The samples are all company sectors which are listed in Indonesia Stock Exchange (IDX) in 2010-2014 periods. In this research, the sample collection technique has been determined and has been carried out by using purposive sampling and 9 companies have been selected as samples. This research has been done by using the MANOVA statistic technique. The result of this research shows that the sustainability report has an influence to the financial performance which has been measured by using CR, meanwhile the sustainability report does not have any influence to the financial performance which has been measured by using ROA and DER. The sustainability report does not have any influence to the market performance which has been measured by using Tobin’s Q.Keywords: Sustainability Report, ROA, CR, DER and Tobin’s Q.
PENGARUH KEPUTUSAN INVESTASI, PENDANAAN, KEBIJAKAN DIVIDEN, STRUKTUR KEPEMILIKAN, DAN INFLASI TERHADAP NILAI PERUSAHAAN Turrachmah, Siti Novia; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 7, No 1 (2018)
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Penelitian ini bertujuan untuk menguji pengaruh keputusan investasi, pendanaan, kebijakan dividen,struktur kepemilikan dan inflasi terhadap nilai perusahaan. Populasi dalam penelitian ini adalahperusahaan non perbankan yang terdaftar di Bursa Efek Indonesia (BEI). Dalam penelitian iniditetapkan teknik pengambilan sampel menggunakan purposive sampling. Berdasarkan kriteriapengambilan sampel diperoleh sebanyak 38 perusahaan non perbankan yang terdaftar di Bursa EfekIndonesia selama tahun 2012-2016, sehingga jumlah sampel dalam penelitian ini yaitu 190pengamatan. Penelitian ini menggunakan teknik analisis regresi linier berganda dengan alat bantuSPSS (Statistical Product and Service Solutions). Hasil penelitian menunjukkan bahwa (1) Keputusaninvestasi berpengaruh terhadap nilai perusahaan dan menunjukkan hubungan yang searah; (2)Keputusan pendanaan tidak berpengaruh terhadap nilai perusahaan dan menunjukkan hubunganyang tidak searah; (3) Kebijakan dividen berpengaruh terhadap nilai perusahaan dan menunjukkanhubungan yang searah; (4) Kepemilikan manajerial tidak berpengaruh terhadap nilai perusahaan danmenunjukkan hubungan yang tidak searah; (5) Kepemilikan institusional berpengaruh terhadap nilaiperusahaan dan menunjukkan hubungan yang searah; (6) Inflasi tidak berpengaruh terhadap nilaiperusahaan dan menunjukkan hubungan yang searah.Kata kunci: keputusan investasi, keputusan pendanaan, kebijakan dividen, struktur kepemilikan, inflasi
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI Heder, Heder; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
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ABSTRACTThis research is meant to find out the influence of financial performance to the firm value and the influence of the implementation of good corporate governance to the correlation of financial performance to the firm value. The samples are manufacturing companies which are engaged in consumer goods industry sector which are listed in Indonesia Stock Exchange in 2012-2015 periods. The sample collection technique has been done by using purposive sampling, and 13 companies have been obtained as samples. This research has been done by using moderation regressions analysis and the SPSS (Statistical Product and Service Solutions). The result of the research shows that: (1) financial performance has significant and positive influence to the firm value. (2) Managerial ownership is the moderating variable to the correlation of financial performance to the firm value, meanwhile the institutional ownership is not a moderating variable.Keywords: financial performance, firm value, good corporate governance.
PENGARUH KEPUTUSAN INVESTASI, PENDANAAN, KEBIJAKAN DIVIDEN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN Clementin, Felly Sintinia; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 4 (2016): Jurnal Ilmu & Riset Akuntansi
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One of the primary objectives of the company is to maximize the firm value. The firm value is theperception of investors to the company which is mostly related with the stock price. The stock price is formedfrom investor’s demand and supply of the company’s shares, so the stock price may be used as a proxy for thefirm value. This research is meant to test the influence of investment decision, financing decision, dividendpolicy, and profitability to the firm value. The samples of this research are 35 manufacturing companies whichare listed in Indonesia Stock Exchange (IDX) in 2012-2014 periods are in accordance with the determinedcriteria. This research is conducted by using purposive sampling method. The data source of this research hasbeen retrieved from Indonesia Stock Exchange (IDX). The data analysis of this research is done by usingmultiple linear regressions analysis with the instrument of SPSS application (Statistical Product and ServiceSolutions). The result of this research shows that the investment decision has influence to the firm value,financing decision does not have any influence to the firm value, dividend policy has influence to the firm value,and profitability has influence to the firm value.Keywords: investment decision, financing decision, dividend policy, firm value.
Co-Authors Aisah, Dewi Siti Akhmad Riduwan Andiani, Legri Anggrahini, Dian Puspita Arum Puspita Sari Asyik, Nur Fajdrih Azizah, Silfiana Budi Riharjo, Ikhsan Budiyanto Budiyanto Cahyo, Himegah Vivi Tri Clementin, Felly Sintinia Damayanti, Diah Laras Devita Dwi Septi Wulansari, Devita Dwi Septi Dewi Arofah Dewi Kusmaya Sari Dewi, Cyntia Septian Elyya Ainurrochma, Elyya Emy Wahyu Kristanti, Emy Wahyu Fitria Handayani Fauziah Hadi, Fitria Handayani Fauziah Fransiska Tarasita Asmara Fransiska Tarasita Asmara Frista Cahya Ningrum, Frista Cahya Halimatus Sadiah Heder, Heder Ika Sari, Luthfi Nurmala Ita Oktaviani, Ita Lestari, Idah Ayu Lestari, Wahyu Sri Lilis Ardini Melinda Fahriani, Melinda Mildawati, Titik Nur Fadjrih Asyik Nur Fajdrih Asyik Nur Handayani Ovi Rizki Muallifin, Ovi Rizki Permana Tedjo Dwi Pamungkas S. Pertiwi, Nita Tiyas Prajna Paramita Ardana Neswari, Prajna Paramita Ardana Putri Kharisma respatia, wimba Riduan, Akhmad Rina Pusvita Dewi, Rina Pusvita Rofiqkoh, Esti Sari, Hani Kartika Siti Rokhmi Fuadati Sri Purwanti Sriastutik, Wahyu Sugeng Praptoyo Suwitho, Suwitho Tegowati Tegowati Thoharo, Ainun Triyonowati Triyonowati, Triyonowati Turrachmah, Siti Novia Ulfiyah, Ulfiyah Ully Rakhmawati, Ully Wahidahwati Wahidahwati Wimba Respatia Wiwid Widayanti Yahya Yahya Yahya Yanis, Ahmad Samhan Yessinda Junchristianti, Yessinda