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The Effect of The Education Background of The Chief Financial Officer and Profitability on Audit Report Lag Uzliawati , Lia; Muttaqin, Galih Fajar; Kurnia , Raisa Nur
International Journal of Multidisciplinary: Applied Business and Education Research Vol. 4 No. 6 (2023): International Journal of Multidisciplinary: Applied Business and Education Rese
Publisher : Future Science / FSH-PH Publications

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/ijmaber.04.06.07

Abstract

This study aims to determine the effect of the chief financial officer's educational background and profitability on audit report lag. The research object is infrastructure sector companies for the 2018-2021 period. The method in this research is quantitative research with multiple linear regression tests. The sampling technique used is the purposive sampling method. Based on the study's results, (1) CFO's educational background does not affect audit report lag. (2) Profitability has a positive effect on audit report lag. The limitations of this study are the possibility of other independent variables that can explain in more detail the audit report lag phenomenon.
The Effect of Dividend Policy on Changes in the Stock Value of Banking Companies in the IDX30 Index in 2022 Ghiffari, Faisal; Rohmat, Rohmat; Uzliawati , Lia
International Journal of Economics Studies Vol. 1 No. 1 (2024): International Journal of Economics Studies
Publisher : Raudhah Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to examine the relationship between dividend policy and stock prices. The population used consists of banking companies included in the IDX30 index from 2020 to 2022. The reason for choosing these companies is that the companies listed in this index tend to distribute dividends and have high trading liquidity. We collected data from banking companies that were part of the IDX30 during the period from 2020 to 2022. Multiple Linear Regression Analysis was used as the hypothesis testing technique. The results demonstrate that dividend policy positively impacts stock prices, and profitability, proxied by ROA, also positively influences the company's stock price.