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All Journal International Journal of Application on Economics and Business Jurnal Serina Abdimas
Bonal, Emilie Monique
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences

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THE IMPACT OF CORPORATE GOVERNANCE, PROFITABILITY AND LIQUIDITY ON DIVIDEND POLICY IN NON-CYCLICAL SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2021-2023 PERIOD Bonal, Emilie Monique; Santioso, Linda
International Journal of Application on Economics and Business Vol. 3 No. 3 (2025): Agustus 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i3.1702-1713

Abstract

This study aims to empirically analyze the effect of board size, board independence, profitability, and liquidity on dividend policy in non-cyclical segment companies published on the Indonesia Stock Exchange (IDX) for the period 2021-2023. The research utilized 90 valid data points obtained from 30 non-cyclical companies as the research sample. The sampling method employed purposive sampling technique. Hypothesis testing was conducted using multiple linear regression, with data processing carried out using E-Views version 12 software. The appropriate model for this multiple linear regression analysis is the Fixed Effect Model (FEM). This study uses Dividend Payout Ratio (DPR) as a parameter to measure the company's dividend policy. The finding of the data processing indicate that board size and board independence have a crucial good influence on dividend policy, while profitability and liquidity do not have a crucial effect on dividend policy.
MENGOPTIMALKAN PEMBELAJARAN AKUNTANSI DASAR MELALUI PEMBUATAN VIDEO EDUKATIF Bonal, Emilie Monique; Wijoyo, Amin
Jurnal Serina Abdimas Vol 2 No 2 (2024): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v2i2.29276

Abstract

This activity aims to improve accounting education by introducing a video-based learning approach that emphasizes understanding the basics of accounting, specifically through the book "Introduction to Accounting Study Guide" and the "Introduction to Accounting" module. Traditional education methods at school involve face-to-face interaction with Tarumanagara University lecturers and students. However, this research presents a new approach by creating learning videos that summarize key accounting theories and practical examples. This innovative approach is designed to facilitate a deeper understanding of basic accounting concepts, while ensuring accessibility and smooth learning. The primary goal is to prepare to further their academic pursuits at an advanced level. of accounting studies. However, not only that, this approach also aims to provide additional understanding for UMKM users in running their business with a strong accounting foundation. By focusing on learning videos, it is hoped that this method can become a useful resource for students and UMKM users, providing better understanding and facilitating the application of accounting concepts in real life. This strategy aims to enhance the standard of accounting education and enhance the capability of UMKM users to efficiently handle their business finances.
Co-Authors Linda Santioso Wijoyo, Amin