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All Journal El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Akuntansi Keuangan Dan Perpajakan
Fitriyanthi, Dini
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Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Peran Profitabilitas dalam Memoderasi Kebijakan Deviden dan Struktur Modal Terhadap Nilai Perusahaan: Bukti Negara Asean Fitriyanthi, Dini; Luthan, Elvira
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.v6i3.7358

Abstract

ASEAN is one of the fastest growing regions in the world in 2023, but economic growth in this country is likely to decline compared to 2022. This is due to the worsening global economic conditions and monetary policy. This economic growth often has a negative impact on the value of the company, so efforts are needed that can support the company's value to be achieved optimally, one of which is by analyzing the dividend policy and capital structure factors in influencing the firm's value. This study aims to analyze and provide empirical evidence of the influence of dividend policy and capital structure on firm value with profitability as a moderation. This study uses secondary data in the form of financial reports of ASEAN companies listed on the Stock Exchange based on Refinitiv Eikon for 2019-2023. The population of this study is all ASEAN countries, the sample obtained is 2,071 data, 727 companies from 6 ASEAN countries. The results of this study prove that (1) dividend policy has a significant negative effect on firm value (2) capital structure does not have an effect on firm value (3) profitability does not moderate dividend policy on firm value (4) profitability moderates capital structure on firm value. The results of this study provide important insights for companies and investors in making decisions regarding dividend policy and capital structure. Companies need to carefully consider factors such as investment opportunities, profitability, and risk before determining dividend policy and capital structure. Investors also need to conduct a careful analysis of these factors before making investment decisions.
Analisis Metode Pembayaran Online SevimaPay Menggunakan Technology Acceptance Model (TAM) Pada Perguruan Tinggi Swasta Bukittinggi Fitriyanthi, Dini
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to analyze the factors that influence interest in using the SevimaPay online payment method using the Technology Acceptance Model (TAM) analysis. The Technology Acceptance Model (TAM) method is used to measure technology acceptance using manufacturing modules with variables of perceived usefulness (PU), perceived ease of use (PEOU), and perceived risk (PR) which influence behavioral intention of use (BIU) and perceived ease of use. use (PEOU) affects perceived usefulness (PU). Data collection was carried out by giving questionnaires to respondents as users of the SevimaPay online payment method at one of the Private University in Bukittinggi. Data measurement using SmartPLS. The results of this study indicate that perceived usefulness, perceived ease of use and perceived risk have a significant effect on behavioral intention. Meanwhile, perceived ease of use also has a significant effect on perceived usefulness.
Co-Authors Elvira Luthan