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p-Index From 2020 - 2025
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All Journal Gemilang: Jurnal Manajemen dan Akuntansi International Journal of Economics and Management Research
Caetano Carceres Correia
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Kebijakan Dividen terhadap Nilai Perusahaan yang Terdaftar dalam Index LQ-45 Sulpadli Sulpadli; Firman Wahyudi; Sigit Dwi Prakoso; Darmono Darmono; Muhammad Bayu; Djupiansyah Ganie; Siti Munawaroh; Caetano Carceres Correia
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 4 (2024): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v4i4.2564

Abstract

The purpose of the research was to find out and analyze whether there was an influence of dividend policy on the value of companies listed in the LQ-45 index. Based on the results of the study, it can be seen that there is a positive and significant influence between dividend policies on company value. The dividend policy variable has a tcal value of 4,284 and a ttable value of 2,160. This shows that the tcount is larger than the table so that HO is rejected and Ha is accepted, meaning that the dividend policy has an effect and is significant on the value of companies listed in the LQ-45 index. This the hypothesis put forward is acceptable.
Improving Financial Report Quality Through Good Governance and Government Accounting Standards in Berau Regency Siti Munawaroh; Sayugo Adi Purwanto; Djupiansyah Ganie; Caetano Carceres Correia
International Journal of Economics and Management Research Vol. 4 No. 1 (2025): April : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i1.289

Abstract

This research explored the influence of Good Governance and Government Accounting Standards on the quality of financial reports Management Agency and Regional Assets of Berau Regency. Primary data were collected through questionnaires distributed to 60 respondents who were employees of the BPKAD of Berau Regency and used as research samples. "The analysis, which included several statistical tests, yielded significant insights and conclusions about the study's focus. 1) Good governance significantly enhances financial report quality in Berau Regency's financial management 2) Government Accounting Standards significantly impact financial report quality in Berau Regency. 3) Good governance and SAP, when implemented together, substantially improve financial reporting quality
The Influence of Sustainability Report Disclosure on The Performance of Banking Companies Listed on The Indonesia Stock Exchange Djupiansyah Ganie; Siti Munawaroh; Sayugo Adi Purwanto; Desi Putri Febrianti; Caetano Carceres Correia
International Journal of Economics and Management Research Vol. 4 No. 1 (2025): April : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i1.290

Abstract

Based on the results of the study, it can be seen that the disclosure of sustainability reports on the economic aspect does not have a positive and significant effect on company performance as proxied by ROA, while on DAR it has a negative and significant effect. On the environmental aspect, it has a positive and significant effect on company performance as proxied by ROA but on DAR it has no effect. And on the social aspect, ROA has a negative and significant effect while on DAR it has a positive and significant effect.
Co-Authors Darmono Darmono Desi Putri Febrianti Djupiansyah Ganie Firman Wahyudi Muhammad Bayu Sayugo Adi Purwanto Sigit Dwi Prakoso Siti Munawaroh Sulpadli Sulpadli