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All Journal Jurnal Siasat Bisnis Proceeding SENDI_U Al Tijarah Fokus Ekonomi Jurnal Riset Ekonomi dan Bisnis Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Ilmu Manajemen dan Akuntansi Terapan Business Management Analysis Journal (BMAJ) JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Jurnal Ekonomi

Fitriati, Ika Rosyada

Program Studi Manajemen, Fakultas Ekonomika Dan Bisnis Universitas Stikubank (UNISBANK) Semarang

Author-ID : 904292

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Published : 18 Documents Claim Missing Document

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profitabilitas, likuiditas, ukuran perusahaan dan capital adeuquacy ratio dalam pengaruhnya terhadap kebijakan dividen Ayik Tritanti; Ika Rosyada Fitriati
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.936

Dividend policy is a decision made by the company on profits earned at the end of each year to be distributed to shareholders in the form of dividends or used as retained earnings to increase capital for investment financing in the future. The company's internal parties and the company's external parties will pay attention to several factors that influence decisions in dividend distribution. The research was conducted with the aim of testing and analyzing the effect of profitability, liquidity, firm size, capital adequacy ratio on dividend policy. The population used in this study are banking companies listed on the Indonesia Stock Exchange for the 2015-2020 period. The use of data in the form of financial reports and annual reports to be used as an alternative to obtain research samples. The research sample was taken using a purposive sampling method with the criteria of companies that have positive profits and companies that distribute dividends during 2015-2020. Based on these criteria, this study obtained a sample of 98 companies. The data analysis technique uses multiple linear regression analysis. The tests that have been carried out have obtained the results that Profitability has a significant negative effect on dividend policy, Liquidity has a significant negative effect on dividend policy, Firm Size has a significant negative effect on dividend policy, Capital Adequacy Ratio has a significant positive effect on dividend policy.

THE EFFECT OF CAPITAL ADEQUACY AND LENDING ON PROFITABILITY WITH CREDIT RISK AS A MODERATION VARIABLE Vimala Gyasanggun Mahestika; Ika Rosyada Fitriati
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

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

The purpose of this study is to determine the effect of capital adequacy and lending on profitability contributed by credit risk in Conventional General Banking Companies Listed on the Indonesia Stock Exchange Period Year 2017-2021. The method used is purposive sampling with a total sample of 119. The data analysis technique uses a multiple linear regression analysis model with the help of Eviews 10 software. The results of the analysis in this study show that the level of capital adequacy and lending negatively affects the profitability of Conventional General Banking Companies Listed on the Stock Exchange Indonesia for the 2017-2021 period. Credit risk has a negatively affects moderating capital adequacy to profitability in Conventional General Banking Companies Listed on the Indonesia Stock Exchange for the 2017-2021 Period. Then, credit risk also has a negatively affects lending to profitability in Conventional General Banking Companies Listed on the Indonesia Stock Exchange Period 2017-2021.

Kebijakan hutang perusahaan manufaktur di Indonesia Hadi - Surento; Ika Rosyada Fitriati
Al Tijarah Vol. 6 No. 3 (2020): Special Issue Seminar Nasional Manajemen & MADIC 6, 2020
Publisher : University of Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/tijarah.v6i3.5608

The purpose of this paper is to explore the most significant determinant of debt policy on manufacturing firm in Indonesia. This paper carries out a panel data analysis of 318 observations from 106 listed manufacturing firms on the Indonesia Stock Exchange over period 2016-2018. Multiple regression model and correlation matrix have been used as statistical tools to investigate the most significant determinants of debt policy on manufacturing firm in Indonesia. The results of this research shows that there is a significant negative effect of liquidity and profitability on debt policy, while the asset structure and firm size have a significant positive effect on debt policy.

KAPABILITAS DINAMIS DALAM MEMEDIASI PENGARUH KESIAPAN UNTUK BERUBAH DAN KEPEMIMPINAN YANG LINCAH TERHADAP EKOSISTEM DIGITAL UKM Rozak, Hasan Abdul; Basiya, R; Fitriati, Ika Rosyada
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 13 No. 2 (2022): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

This study aims to describe and analyze the effect of readiness for change and agile leadership on the dynamic capabilities of SMEs. Furthermore, this study also examines the influence of dynamic capabilities on strengthening the digital ecosystem of SMEs. If SMEs are ready to change and have agile leadership, it will increase their dynamic capabilities. This dynamic capability of SMEs will ultimately improve the lives and long-term sustainability of SMEs in the digital world. This type of research is explanatory research to analyze SMEsâ€™ digital ecosystem improvement. This research uses regression analysis methods and path analysis in managing data. The sampling technique used non-random sampling with a purposive sampling method. Data were collected from 250 SMEs in Central Java through a questionnaire. The results of the study show that readiness for change and agile leadership can increase the dynamic capabilities of SMEs. The increasing dynamic capabilities of SMEs are proven to be able to strengthen the digital ecosystem for SMEs. The results of this study are expected to contribute to SMEs strengthening the growth of the digital economy in Indonesia. The urgency of this research relates to factors that can strengthen the SME digital ecosystem and contribute to improving the economy.

Pengaruh likuiditas, ukuran perusahaan, profitabilitas, dan struktur modal terhadap nilai perusahaan Wijaya, Nawang Sari; Fitriati, Ika Rosyada
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 12 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The principal objective of the company is to build the worth of the company. The importance of company value because high company value will bring high investor growth. The worth of the company is also known as market capitalization, because if the company’s stock price increases, the value of company can bring the best developments for investors. The study is expected to analyze and test the effect of liquidity, firm size, profitability, and capital structure on firm value. The populace utilized in this study are Property and Real Estate companies recorded on the Indonesia Stock Exchange (IDX) in 2016-2020 with a final sample of 197. The sample method used in this research is multiple linear regression analysis use the IBM SPSS 26 program. The conclusion this is research simultaneously the variables of liquidity, firm size, profitability, and capital structure have an effect on firm value. While partially for liquidity variable has a negative effect in firm value, firm size and profitability have a positive effect on firm value, while capital structure has no effect on firm value.

Pengaruh profitabilitas, likuiditas, leverage, sales growth,dan firm size terhadap kebijakan dividen pada perusahaan sektor energi yang terdaftar di bursa efek indonesia periode 2016-2020 Hermanto, Lisa Tesalonika; Fitriati, Ika Rosyada
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 12 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Energy sector companies include companies that sell products and services related to energy extraction, which include non-renewable energy and fossil fuels, so their income is directly affected by world energy commodity prices. There is a gap between the dividend irrelevance theory and several energy sector companies listed on the Indonesia Stock Exchange. This study aims to analyze the effect of profitability, liquidity, leverage, sales growth, and firm size on dividend policy. This research was conducted on energy sector companies listed on the Indonesia Stock Exchange (IDX) using valid annual financial statments. The sampling method uses financial reports published on the official website, namely www.idx.com with the data period from 2016 to 2020. the relationship and or influence between variables is explained by the descriptive test method. The results show that profitability, liquidity, and company size have a significant positive effect on dividend policy, while leverage and sales growth have a significant negative effect on dividend policy in energy sector companies listed on the Indonesia Stock Exchange.

Pengaruh profitabilitas, leverage, ukuran perusahaan, dan likuiditas terhadap nilai perusahaan Wicaksono, Bambang Tri; Fitriati, Ika Rosyada
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The author of the study aims to examine the factors that affect firm value. There are several variables used, namely profitability, leverage, firm size, and liquidity. The purpose of this research is to find out empirically namely profitability, leverage, firm size, and liquidity affect firm value in the financial sector of companies listed on the Indonesia Stock Exchange for the period 2017-2020. The research sample using purposive sampling method, obtained as many as 33 financial sector companies for 4 years based on certain criteria. The research shows that the profitability variable does not affect firm value, liquidity does not affect firm value, leverage affect but does not significantly affect firm value, and firm size significantly affect firm value.

DETEKSI PENGHINDARAN PAJAK: LEVERAGE, RETURN ON ASSET, UKURAN PERUSAHAAN, DAN KEPEMILIKAN INSTITUSIONAL DI INDONESIA Kartika, Andi; Fitriati, Ika Rosyada
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 6 No 1 (2024): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v6i1.212

This study examines the effect of leverage, Return On Assets (ROA), firm size, and institutional on tax avoidance. This study uses the subject of manufacturing companies listed on the Indonesia Stock Exchange with a research period of 2020 to 2022. The total sample used in this study is 75 manufacturing companies with a research period of 3 years. The sample was selected by purposive sampling method. The relationship and influence between variables is explained using multiple regression analysis method. The results showed that return on assets and firm size had a positive effect on tax avoidance, meanwhile, leverage and institutional have not been able to prove their influence on tax avoidance.

Co-Authors Andi Kartika Ardian Adhiatma Ayik Tritanti Basiya, R Hadi - Surento Harjum Muharam Hasan Abdul Rozak Hayuningtias, Kristina Anindita Hermanto, Lisa Tesalonika Kartika Andi Larasati, Hartina Dwi Mansyur, Anwar Moch. Irsad Mohammad Chabachib Nungki Pradita Sri Sudarsi Sri Sudarsi Vimala Gyasanggun Mahestika Wicaksono, Bambang Tri Wijaya, Nawang Sari Yustanti, Oktavia

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