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All Journal Jurnal ULTIMA Accounting Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA)
Karvicha Akwila
Universitas Bunda Mulia
Economics, Econometrics & Finance Education Social Sciences Other

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Faktor - Faktor Yang Mempengaruhi Dividend Payout Ratio Pada Perusahaan Perbankan Di BEI Periode 2020-2022 Juan Carlos Pangestu; Karvicha Akwila
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Vol. 4 No. 2 (2024): Artikel Periode Juli 2024
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i2.4110

Abstract

Penelitian ini bertujuan untuk menganalisis faktor – faktor yang mempengaruhi Dividend Payout ratio pada perusahaan sektor perbankan di BEI Periode 2020 - 2022. Data sekunder digunakan dalam penelitian ini yang berasal dari laporan perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia selama periode 2020 - 2022. Pengambilan sampel pada penelitian ini yaitu menggunakan purposive sampling dan metode analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa variabel Profitabilitas memiliki pengaruh terhadap Dividend Payout ratio sedangkan variabel Loan To Deposit Ratio, Ukuran Perusahaan, Debt To Asset Ratio , Dewan Direksi dan Komisaris Independen tidak mempunyai pengaruh signifikan. Pembagian Dividen pada perusahaan dilakukan ketika perusahaan mampu menghasilkan keuntungan. Kebijakan pembagiannya pun didasarkan pada tingkat keuntungan atau tingkat profitabilitas yang dimiliki perusahaan. Penelitian selanjutnya disarankan dapat mengubah model penelitian dengan menggunakan Profitabilitas sebagai variabel mediasi untuk kelima variabel yang tidak berpengaruh.
DETERMINAN AUDIT REPORT LAG: ANALISIS FINANCIAL DISTRESS, KOMPLEKSITAS OPERASI, DAN UKURAN PERUSAHAAN PADA SEKTOR CONSUMER CYCLICALS DI BURSA EFEK INDONESIA PERIODE 2022-2024 Karvicha Akwila; Theresia Olivia
Ultimaccounting Jurnal Ilmu Akuntansi Vol 18 No 1 (2026): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v18i1.4869

Abstract

Abstract— During the 2022 to 2024 post pandemic period, the timeliness of financial reporting influences market efficiency and investor confidence. Addressing an empirical research gap stemming from inconsistent prior findings in contemporary accounting literature, this inquiry models how audit report lag responds to shifts in financial distress, operational complexity, and asset scale among consumer cyclicals or consumer non primer corporations listed on the Indonesia Stock Exchange. The novelty of this research lies in evaluating these structural and financial determinants during the post pandemic economic recovery phase to resolve ongoing empirical debates. By processing secondary data through a quantitative causal lens, a purposive sampling method applied specific criteria including active listing status, consistent financial reporting, and the exclusive use of Rupiah currency. Consequently, a final sample of 115 enterprises was isolated from a baseline population of 163, generating a panel of 345 firm year observations. Multiple linear regression executed via the Random Effect Model in EViews 14 reveals contrasting results: while financial distress acts as a significant factor for prolonged audit report lag, both corporate size and operational complexity fail to register a significant impact. Substantively, this indicates that while advanced computerized audit mechanisms efficiently handle vast transaction volumes and multi tiered corporate networks, financial instability triggers extensive substantive verification and intensified auditor skepticism. Therefore, financial distress emerges as a key driver of audit report lag in the consumer cyclicals domain. To safeguard capital market reputation and minimize information asymmetry, vulnerable firms must prioritize early stage external auditor integration and optimize internal financial reporting controls.
Co-Authors Pangestu, Juan Carlos Theresia Olivia