LESTARI, Rindu Ferdina
Unknown Affiliation

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

KEBIJAKAN DIVIDEN PERBANKAN BUMN DI BEI: SEBERAPA BESAR PENGARUH LIKUIDITAS, PROFITABILITAS, DAN UKURAN PERUSAHAAN? (2018-2024) Munawaroh, Azizatul; Sutanti, Sutanti; Lestari, Rindu Ferdina
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.904

Abstract

This study analyzes the effect of liquidity, profitability, and company size on dividend policy in state-owned banks listed on the IDX for the period 2018-2024. The method used is multiple linear regression with panel data, processed using EViews, with a sample of four state-owned banks that meet purposive sampling. The results of the study indicate that liquidity and profitability have a positive and significant effect on dividend policy, while company size has a negative but insignificant effect. This finding indicates that banks with high liquidity and profitability are more likely to distribute larger dividends, while company size is not the main factor in dividend policy. This study provides implications for banking management to consider liquidity and profitability factors in determining dividend policy. In addition, investors are advised to pay more attention to profitability and liquidity as the main indicators in assessing a bank's dividend potential, rather than relying solely on company size.
DETERMINAN AKUNTANSI RUMAH TANGGA Hartinah, Siti; Lestari, Rindu Ferdina; Triwarti, Hairul; Bahiroh, Eloh
Media Riset Bisnis Ekonomi Sains dan Terapan Vol 4, No 1 (2025): Media Riset Bisnis Ekonomi Sains dan Terapan (In Press)
Publisher : Taksasila Edukasi Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71312/mrbest.v4i1.477

Abstract

This study aims to analyze the influence of financial literacy and financial behavior on the implementation of household accounting among housewives in the South Larangan area of Tangerang City. The research design used an associative quantitative approach. Primary data were collected through questionnaires from 35 housewives selected through random sampling. Data analysis was performed using multiple linear regression using SPSS, preceded by validity, reliability, and classical assumption tests (normality, heteroscedasticity, multicollinearity).The results indicate that financial literacy and financial behavior positively and significantly influence the implementation of household accounting. Good financial literacy improves housewives' ability to manage finances, while disciplined financial behavior (budgeting, control, and saving) directly contributes to the effectiveness of accounting practices. These findings support the Theory of Planned Behavior, indicating that positive attitudes and perceived behavioral control, driven by financial literacy and behavior, shape effective household accounting intentions and actions. Contribution to practice/policy: Beneficial for housewives and assists families in systematic financial management. This research focuses only on housewives in the Larangan Selatan and does not cover a wider area. Keywords : Accounting, household, Financial Literacy and Financial Behavior