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All Journal Golden Ratio of Data in Summary Jurnal Ekonomi, Manajemen, Akuntansi
Charisma Kuriata Ginting Suka
Universitas Quality
Economics, Econometrics & Finance Social Sciences

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Analyzing the Impact of Cash Position and Return On Equity on the Dividend Payout Ratio in Consumer Goods Companies Listed on the Indonesia Stock Exchange, 2019-2023 Charisma Kuriata Ginting Suka
Golden Ratio of Data in Summary Vol. 4 No. 1 (2024): November - April
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v4i1.560

Abstract

company's cash position is an essential factor in determining the dividend. Return on equity, known as own capital profitability, measures the ratio of net profit after tax to the company's own capital. The dividend payout ratio measures the ratio of dividends to earnings for the company. This research population consists of 37 consumer goods industry companies listed on the Indonesia Stock Exchange in 2019-2023. Purposive sampling was used, so the sample size in this study is 18 companies. The research concludes that the cash position and the return on equity affect the dividend payout ratio.
The Role of Internal Audit in Strengthening Corporate Governance Charisma Kuriata Ginting Suka; Ika Wulandari; Fudji Sri Mar’ati; Erna Sudarmawanti
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 6: September 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i6.11769

Abstract

This study aims to examine the role of internal audit in strengthening Corporate Governance through a literature review of various academic research and professional practices. In an increasingly complex business environment, internal audit plays a crucial role in ensuring compliance, transparency, and the effectiveness of a company's internal controls. This study uses a qualitative method by reviewing relevant scientific articles, to identify the contribution of internal audit to corporate governance principles such as accountability, transparency, and risk management. The results of the study indicate that internal audit has a significant impact on improving the quality of governance, assisting management in decision-making, and strengthening the Company's internal oversight and regulatory compliance. This study also recommends strengthening the role of internal auditors in the organizational structure and the need for further research to develop an internal audit model that is adaptive to the dynamics of corporate governance in Indonesia.
Co-Authors Erna Sudarmawanti Fudji Sri Mar’ati Ika Wulandari