Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
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This Author published in this journals
All Journal Management Studies and Entrepreneurship Journal (MSEJ) Journal of Audit and Tax Synergy
Cindy Patricia Wijaya
Universitas Prima Indonesia
Decision Sciences, Operations Research & Management

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Dampak Faktor Fundamental terhadap Kebijakan Dividen pada Perusahaan Manufaktur Callista Cungka; Cindy Patricia Wijaya; Catherina Catherina; Arie Pratania Putri; Rahima Br Purba
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 2 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i2.7443

Abstract

Pertimbangan di dalam menetapkan kebijakan dividen termasuk aspek krusial bagi perusahaan dikarenakan opini publik terhadap citra perusahaan dapat dipengaruhi oleh kebijakan dividen. Penelitian ini ditujukan guna menyelidiki bagaimana pengaruh likuiditas, struktur modal, dan profitabilitas kepada kebijakan dividen di perusahaan manufaktur yang teregistrasi pada Bursa Efek Indonesia kurun waktu 2020 - 2022. Sampel dipilih melalui pendekatan Purposive Sampling, dan sampelnya terdiri atas 47 perusahaan. Artinya, jumlah sampelnya dalam kurun 3 tahun ialah 141. Teknik analisisnya adalah regresi data panel mempergunakan software EViews. Hasil uji mengindikasikan struktur modal yang direpresentasikan oleh DER dan profitabilitas yang direpresentasikan oleh ROA memengaruhi negatif kepada kebijakan dividen, sedangkan profitabilitas yang diwakili oleh ROE memengaruhi positif kepada kebijakan dividen. Namun, kebijakan dividen mendapat pengaruh signifikan dari ketiga rasio tersebut. Sedangkan, likuiditas yang diwakili oleh CR tak memengaruhi kebijakan dividen.
Analisis Fraud Laporan Keuangan pada eFishery: Perspektif Audit dan Asurans Callista Cungka; Cindy Patricia Wijaya; Feyla Agnelia Lucius; Danica Julis; Sauh Hwee Teng
Journal of Audit and Tax Synergy Vol. 3 No. 3 (2026): Journal of Audit dan Tax Synergy : Vol 3 No 3, September 2026
Publisher : Yayasan Literasi Emas Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/v3n3.441

Abstract

Fraud remains a major concern in the business world. eFishery, an Indonesian startup company operating in the aquaculture sector, was found to have committed financial reporting fraud. The company, which had previously achieved the unicorn status, engaged in financial manipulation to obtain funding from investors. This study aims to analyze the eFishery fraud case from audit and assurance perspectives. This research employs a qualitative approach using secondary data obtained from previous research articles, an auditing standard, and online news sources, including Bloomberg Technoz, DetikFinance, and CNBC Indonesia. The findings reveal that eFishery engaged in the fraudulent financial reporting, including the overstatement of revenue and financial performance followed by an analysis from audit and assurance perspectives. This case emphasizes the crucial role of auditors as a monitoring mechanism in ensuring the reliability of a financial statement.
Co-Authors , Rahima Br Purba Arie Pratania Putri Callista Cungka Catherina Catherina Danica Julis Feyla Agnelia Lucius Teng Sauh Hwee