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All Journal Journal of Ekonomics, Finance, and Management Studies
Butet Wulan Trifina
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Religion Economics, Econometrics & Finance

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Pengaruh Stabilitas Keuangan, Ineffective Monitoring, Pergantian Auditor, Pergantian Dewan Direksi Terhadap Indikasi Kecurangan Laporan Keuangan pada Perusahaan Energi yang Terdaftar di BEI Priode 2022-2023 Aprilia Kurnia Putri; Hairul Anam; Butet Wulan Trifina
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.6924

Abstract

This research aims to determine the effect of financial stability, ineffective monitoring, change of auditors, change of directors on indications of fraudulent financial reports in energy companies listed on the Indonesia Stock Exchange. Sample selection used a purposive sampling method with a research period of 2022-2023. The samples obtained in this research were 22 samples from 88 populations. The data analysis technique used is multiple linear regression analysis using SPSS 25. The results of the research show that financial stability has an effect on indications of fraudulent financial reports. Meanwhile, ineffective monitoring, changing auditors and changing the board of directors have no effect on indications of fraudulent financial statements.
Pengaruh Arus Kas Operasi, Laba Bersih dan Cash Ratio Terhadap Dividen Kas pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Periode 2020-2023 Cici Apriliya; Rihfenti Ernayani; Butet Wulan Trifina
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.6946

Abstract

This study aims to empirically determine the effect of operating cash flow, net profit and cash ratio on cash dividends in financial sector companies listed on the Indonesia Stock Exchange (IDX) in the period 2020-2023. The population of this study uses a quantitative research method with a sampling technique using purposive sampling which determines certain criteria to obtain samples, resulting in 11 companies with 97 observation data for 4 years. The data collection technique uses secondary data. The data analysis model uses SPSS version 25 which includes Linear Regression Analysis, Classical Assumption Test, Determination Test, and Hypothesis Test. The results of the study show that operating cash flow has an effect on cash dividends, net profit and cash ratio have no effect on cash dividends.
Co-Authors Aprilia Kurnia Putri Cici Apriliya Hairul Anam Rihfenti Ernayani