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ANALISIS PENGARUH KEPEMILIKAN INSTITUSIONAL, DIVIDEND PAYOUT RATIO, TANGIBILITY, DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN UTANG PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013 - 2015 Setiawati, Loh Wenny; Raymond, Richardson
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 14 No 2 (2017): Jurnal Akuntansi, Auditing dan Keuangan : BALANCE
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Peraturan Pemerintah (PP) Nomor 1 Tahun 2017 which has been officially legalized by the Government of Indonesia in effort to encourage the establishment of smelter facilities in the country have an impact on mining companies, especially on the company's debt policy. This research aims to study the effect of institutional ownership, dividend payout ratio, tangibility, and firm size on company debt policy as measured by debt ratio. This research uses multiple linear regression analysis with secondary data in the form of annual reports and audited financial statement from mining sector companies listed on the Indonesia Stock Exchange in 2013-2015 period. From total population of 43 companies in the mining sector, 32 companies were selected to be the sample of this research with a total of 96 observations in 3 years. The results of this research indicate that from the four independent variables tested, institutional ownership and dividend payout ratio has an influence on debt policy, while tangibility and firm size have no influence on debt policy.

ANALISIS PENGARUH PERJANJIAN UTANG, KEPEMILIKAN INSTITUSIONAL, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA RIIL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Setiawati, Loh Wenny; Lieany, Lieany
Jurnal Akuntansi Vol 9 No 2 (2016): Jurnal Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Real Earnings Management is the real operating management activities undertaken by  manager for a particular purpose.  Real earnings management directly affect the cash flows of current and future, also the amount of accrual accounting, making it difficult to be monitored and detected by the board, auditors, regulators, and other stakeholders, as well as difficult for investors to be understood.  Therefore, companies management prefer to do real earnings management, compared to rely on accrual earnings manipulation. This research aims to determine the effect of the debt covenant, institutional ownership, and firm size to real earnings management. This research uses the method of multiple linear regression analysis, using data from the Indonesia Stock Exchange with samples of 156 companies for the period 2012 - 2014. Empirically, it was found that the debt covenant was not affected to the real earnings management, while institutional ownership and firm size were affected to the real earnings management.

ANALISIS PENGARUH PERTUMBUHAN PERUSAHAAN, KEBIJAKAN UTANG, COLLATERALIZABLE ASSETS, DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2014 Setiawati, Loh Wenny; Yesisca, Lusiana
Jurnal Akuntansi Vol 10 No 1 (2016): Jurnal Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Companies that issued shares to raise funds, must set aside some of the profits to be distributed as dividends. Dividend policy is a policy of how large distributions to the company's shareholders in proportion to the number of shares owned. Companies should establish a policy of dividend because the distribution of dividend will have an impact on corporate value as reflected in stock prices. This study uses multiple linear regression analysis which were processed using SPSS version 22. This study aimed to examine the effect on firm growth, debt policy, collateralizable assets, and firm size to dividend policy of the company. The sample used in this study were 105 companies listed in Indonesia Stock Exchange from the period 2012-2014. Empirically, it was found that the firm growth and firm size were affected to the dividend policy of the company, while the debt policy and collateralizable assets were not affected to the dividend policy of the company.

ANALISIS PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LEVERAGE, DAN PENGUNGKAPAN SOSIAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2015 Setiawati, Loh Wenny
Jurnal Akuntansi Vol 12 No 1 (2018): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Economic growth that affects the welfare of the people can be pursued by investing. Investors will be interested to invest when the value of the company is high. Corporate value is an important concept for investors, because it is an indicator for the market to assess the company as a whole.  This study aims to examine the effect of profitability, firm size, leverage, and social disclosure of corporate value. This research uses purposive sampling method in conducting sample selection. The statistical method used to test the hypothesis is multiple linear regression analysis. This study uses 81 manufacturing industry companies listed on the Indonesia Stock Exchange in the period 2011-2015.  The results of this study indicate that profitability, firm size, leverage, and social disclosure affect the value of the company.

ANALISIS PENGARUH KEPEMILIKAN PUBLIK, KEBIJAKAN DIVIDEN, GREEN ACCOUNTING DAN UMUR PERUSAHAAN TERHADAP KINERJA KEUANGAN Evatriana, Enjela; Setiawati, Loh Wenny
JURNAL BISNIS & AKUNTANSI UNSURYA Vol 9, No 2 (2024): JURNAL BISNIS & AKUNTANSI UNSURYA
Publisher : JURNAL BISNIS & AKUNTANSI UNSURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jbau.v9i2.1284

Investasi pada sub sektor barang konsumsi menjadi salah satu investasi yang diminati di mata investor dengan mempertimbangkan kinerja usaha perusahaan yang dituju. Menguji dan menjelaskan pengaruh kepemilikan public, kebijakan dividen, green accounting, dan umur perusahaan terhadap kinerja keuangan menjadi tujuan utama penelitian ini.Kepemilikan publik diukur dengan proportion of public ownership, kebijakan dividen diukur dengan Dividend Payout Ratio, Green Accounting diukur dengan indeks pemeringkatan PROPER, umur perusahaan diukur dengan lamanya perusahaan berdiri dan kinerja keuangan diukur dengan Return on Assets (ROA). Penelitian kuantitatif ini menggunakan 63 data dari perusahaan manufaktur sektor barang konsumsi pada tahun 2020-2022. Penelitian ini menghasilkan kepemilikan publik, kebijakan dividen dan green accounting tidak berpengaruh terhadap kinerja keuangan, sedangkan umur perusahaan berpengaruh terhadap kinerja keuangan.Kata Kunci : Kepemilikan Publik, Kebijakan Dividen, Green Accounting, Umur Perusahaan dan Kinerja Keuangan.

ANALISIS PENGARUH KEPEMILIKAN INSTITUSIONAL, DIVIDEND PAYOUT RATIO, TANGIBILITY, DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN UTANG PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013 - 2015 Setiawati, Loh Wenny; Raymond, Richardson
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 14 No. 2 (2017): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v14i2.69

Peraturan Pemerintah (PP) Nomor 1 Tahun 2017 which has been officially legalized by the Government of Indonesia in effort to encourage the establishment of smelter facilities in the country have an impact on mining companies, especially on the company's debt policy. This research aims to study the effect of institutional ownership, dividend payout ratio, tangibility, and firm size on company debt policy as measured by debt ratio. This research uses multiple linear regression analysis with secondary data in the form of annual reports and audited financial statement from mining sector companies listed on the Indonesia Stock Exchange in 2013-2015 period. From total population of 43 companies in the mining sector, 32 companies were selected to be the sample of this research with a total of 96 observations in 3 years. The results of this research indicate that from the four independent variables tested, institutional ownership and dividend payout ratio has an influence on debt policy, while tangibility and firm size have no influence on debt policy.

ANALISIS PENGARUH LABA BERSIH, SALES GROWTH, KEPEMILIKAN MANAJERIAL, DAN LEVERAGE TERHADAP KEBIJAKAN DIVIDEN Hutagalung, Manasye Benedicta Brigastara; Setiawati, Loh Wenny
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 16 No. 2 (2019): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v16i2.1623

Dividend policy is a management decision of a company in determining the amount of dividend to be distributed to shareholders. Investors who have long-term goals will choose a return in the form of dividends in large quantities or relatively stable to reduce the uncertainty of investors who have invested their funds in the company. This research uses multiple linear regression analysis that will test the influence of net income, sales growth, managerial ownership, and leverage to dividend policy. The samples used in this study were 75 manufacturing companies listed on the Indonesia Stock Exchange for the period 2016–2018. The results of this research indicate that net income has a significant effect on dividend policy, while sales growth, managerial ownership, and leverage do not have a significant effect on dividend policy.

ANALISIS PENGARUH FRAUD PENTAGON THEORY TERHADAP FRAUDULENT FINANCIAL REPORTING PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014 – 2019 Widyatama, Whisnu; Setiawati, Loh Wenny
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 17 No. 1 (2020): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v17i1.2010

Fraudulent financial statements or fraudulent financial reporting are actions that cause a person or group of people to obtain certain benefits at the expense of other parties. Fraudulent financial statements themselves are the biggest cause of loss in the world. Therefore, financial statements that are not presented reliably and are not honestly disclosed can mislead users in making economic decisions. This study aims to analyze the effect of pentagon theory fraud proxied by five variables, that are CEO duality, change of board of directors, number of independent commissioners, level of leverage, and change of auditors to fraudulent financial reporting proxied by Beneish M-Score in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2019 period. This study uses 205 observational data using logistic regression analysis. The results of this research indicate that CEO duality and the change of board of directors have a significant effect on fraudulent financial reporting, while the number of independent directors, the level of leverage, and the change of auditors do not affect fraudulent financial reporting.

ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP NILAI PERUSAHAAN DENGAN VARIABEL KONTROL LIKUIDITAS, LEVERAGE, UKURAN PERUSAHAAN, DAN PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017 – 2019 Loekito, Vincent; Setiawati, Loh Wenny
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 18 No. 1 (2021): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v18i1.2289

Firm value is an important factor for the company, because the firm value is not only a determinant of the condition of the company, but it can also attract investors to invest in the company. High stock prices make the market believe in the company's current performance and also the company's future prospects. This means that company managers must think about the company's image in the eyes of shareholders by implementing corporate social responsibility. Other factors which are the internal characteristics of the company that are able to influence firm value are liquidity, leverage, company size, and profitability. This study aims to analyze the effect of corporate social responsibility on firm value with the control variables of liquidity, leverage, company size, and profitability in manufacturing companies listed on the Indonesia Stock Exchange for the period 2017–2019. This study used purposive sampling technique with 156 observation data using multiple linear regression. The results of this research indicate that corporate social responsibility has no effect on firm value, while the control variables firm size and profitability have an effect on firm value, and liquidity and leverage have no effect on firm value.

ANALISIS PENGARUH KEPEMILIKAN INSTITUSIONAL, DIVIDEND PAYOUT RATIO, TANGIBILITY, DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN UTANG PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013 - 2015 Setiawati, Loh Wenny; Raymond, Richardson
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 14 No. 2 (2017): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v14i2.69

Peraturan Pemerintah (PP) Nomor 1 Tahun 2017 which has been officially legalized by the Government of Indonesia in effort to encourage the establishment of smelter facilities in the country have an impact on mining companies, especially on the company's debt policy. This research aims to study the effect of institutional ownership, dividend payout ratio, tangibility, and firm size on company debt policy as measured by debt ratio. This research uses multiple linear regression analysis with secondary data in the form of annual reports and audited financial statement from mining sector companies listed on the Indonesia Stock Exchange in 2013-2015 period. From total population of 43 companies in the mining sector, 32 companies were selected to be the sample of this research with a total of 96 observations in 3 years. The results of this research indicate that from the four independent variables tested, institutional ownership and dividend payout ratio has an influence on debt policy, while tangibility and firm size have no influence on debt policy.

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