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Pengaruh Return On Asset Dan Dividend Payout Ratio Terhadap Nilai Perusahaan Irma Lusiana; Lusiana, Irma; Usdeldi, Usdeldi; Fitrianova Andriani, Beid
Manajemen Keuangan Syariah Vol. 3 No. 2 (2023): Journal of Islamic Financial Management
Publisher : Program Studi Manajemen Keuangan Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/makesya.v3i2.1952

Abstract

This research is based on the company's value showing fluctuating conditions in Food and Beverage Sub-Sector companies from 2019 to 2021, as well as the inconsistent influence between the variables Return On Assets and Dividend Payout Ratio on company value from the results of previous research. The purpose of this study was to determine the effect of Return On Asset and Dividend Payout Ratio on Company Value in the Food and Beverage Sub-Sector Listed on the Indonesian Sharia Stock Index for the 2019-2021 period. This research uses a quantitative approach and the data analysis method used is panel data regression analysis. The samples used in this study were as many as 10 companies with a total sample for 3 years, namely 30 samples, using purposive sampling selection techniques. The results of this study show that the Return On Asset variable has a significant effect on the company's value, while the Dividend Payout Ratio variable has no effect on the company's value. This research also shows that together the variables Return On Asset and Dividend Payout Ratio have a significant influence on the value of companies in the Food and Beverage Sub-Sector listed on the Indonesian Sharia Stock Index (ISSI) for the 2019-2021 period with the value of the coefficient of determination for this model is 18.50%. Keywords : Company Value, Dividend Payout Ratio, Return On Assets.
Determinan Audit Delay pada Perusahaan Pertambangan di Indonesia Embun Baining, Mellya; Fitrianova Andriani, Beid; Ahmad, Nurbadaliah
Indonesian Journal of Islamic Economics and Business Vol. 8 No. 1 (2023): Indonesian Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN STS Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/ijoieb.v8i1.1839

Abstract

This research was conducted to examine the effect of audit delay on mining the companies are consistently listed on the Indonesian Sharia Stock Index from 2015 to 2019. This study uses check delay as dependent variable while independent variables belong to the company size, complexity of company operation, audit fees, profitability and solvency. The sampling technique used is purposive sampling using 20 mining companies that meet the criteria with a research time of 5 years. The research method using panel data regression analysis with semi-log regression model with the dependent variable in the form of natural logarithms. The results of this study show that all independent variables affect audit delays at the same time. in mining companies in Indonesia.
Pengaruh ICSRD Terhadap Kinerja Keuangan dengan Reputasi Perusahaan Sebagai Variabel Intervening Aziz, Marwa Abd; Fitrianova Andriani, Beid; Budianto, Achyat
Journal of Islamic Accounting Competency Vol. 2 No. 1 (2022): J-ISACC (Journal of Islamic Accounting Competency)
Publisher : Prodi Akuntansi Syariah UIN Sulthan Thaha Saifuddin Jambi

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

Abstract

Penelitian ini bertujuan untuk melihat pengaruh Islamic Corporate Social Responsibility Disclosure terhadap kinerja ekonomi dengan reputasi perusahaan sebagai variabel intervening pada perusahaan yang terdaftar di JII tahun 2017-2019. Penelitian ini menggunakan Islamic Corporate Social Responsibility Disclosure sebagai variabel independen, kinerja keuangan perusahaan sebagai variabel dependen dan reputasi perusahaan sebagai variabel intervening. Penelitian ini menggunakan metode deskriptif kuantitatif dengan cara mengumpulkan data sekunder berupa laporan tahunan yang terdaftar di JII. Teknik analisis data yang digunakan adalah analisis jalur. Hasil akhir penelitian ini menunjukkan bahwa Islamic Corporate Social Responsibility Disclosure (ICSRD) berpengaruh tidak langsung terhadap Return on Asset (ROA) dengan reputasi perusahaan sebagai variabel intervening pada perusahaan yang terdaftar di JII pada tahun 2017 sampai 2019.