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All Journal Jurnal Ilmiah Accusi JIMEK
Saur Melianna
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Economics, Econometrics & Finance

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The Influence of Profitability, Ownership Structure, Capital Structure, and Firm Size on Dividend Policy in The Health Sector Ita Florentina Simbolon; Robinhot Gultom; Saur Melianna
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 5 No. 2 (2025): Juli : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v5i2.6276

Abstract

The objective of this study is to ascertain and examine the impact of the following factors on dividend policy in health sector companies listed on the Indonesia Stock Exchange for the 2019–2023 period: profitability ratio, ownership structure, capital structure, and company size. The study employed the following variables: the dependent variable (Y), which is Dividend Policy proxied by Dividend Payout Ratio (DPR); the independent variable (X) is the Profitability Ratio proxied by Return on Assets (ROA); the ownership structure proxied by Institutional Ownership (KI); the capital structure proxied by Debt to Equity Ratio (DER); and the company size proxied by Ln (TA). Purposive sampling was used to gather the sample for this investigation. Ten businesses were chosen as research samples based on the criteria and data processing procedure outlined. The study's findings show that the profitability ratio, ownership structure, capital structure, and company size all have an impact on dividend policy at the same time. Dividend policy is influenced by the profitability ratio to some extent. In part, the dividend policy of health sector companies listed on the Indonesia Stock Exchange for the 2019–2023 period is unaffected by ownership structure, capital structure, and company size.
Analysis Of Working Capital Turnover To Optimize Profit Growth In Perusahaan Daerah Air Minum (PDAM) Tirta Malem Kabanjahe Saur Melianna; Winarto; Nadapdap, Kristanty M N; Sipayung, Tri Dharma; Rajagukguk, Tiur; Nainggolan, Rahel Junita; Munthe, Pupu Sulayas Br
Jurnal Ilmiah Accusi Vol. 6 No. 1 (2024): Jurnal Ilmiah Accusi Vol 6(1) Mei 2024
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/a6j5ey39

Abstract

This research aims to analyze the working capital turnover of the Perusahaan Daerah Air Minum (PDAM) Tirta Malem Kabanjahe to optimize profit growth in the five year period (2015-2019). The data analysis method starts from collecting data, analyzing data, and drawing conclusions. The research results show that the working capital turnover of the Perusahaan Daerah Air Minum (PDAM) Tirta Malem Kabanjahe cannot be said to be optimal, because the working capital the company has each year is negative. This tendency can be caused by the company's current debt continuing to increase and cannot be met or financed by current assets. This indicates that the company's sales activities still involve a lot of current debt. Profit growth experienced fluctuations which tended to be significant as a result of the losses experienced by the company during 2015, 2017 and 2018. The working capital turnover of the Perusahaan Daerah Air Minum (PDAM) Tirta Malem Kabanjahe has not been able to optimize the company's profit growth
Co-Authors Ita Florentina Simbolon Munthe, Pupu Sulayas Br Nadapdap, Kristanty M N Nainggolan, Rahel Junita Robinhot Gultom, Robinhot Tiur Rajagukguk, Tiur Tri Dharma Sipayung, Tri Dharma WINARTO