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Determinants of MSME Financial Reporting: Evidence from Audit Practices in Medan M. Zidny Nafi' Hasbi
Journal of Organizational Performance and Analysis Vol. 1 No. 2 (2025): Journal of Organizational Analysis and Performance
Publisher : Athallah Publishing Globalindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64845/optimanus.v1i2.79

Abstract

Finding out how audit quality, operational audits, technology audits, and audit reports affect financial reporting for MSME was the main goal of this research. The sampling procedure employs a technique known as purposive sampling. In order to gather data, a questionnaire was used. Applying a number of linear models is one strategy for data analysis. Numerous statistical evaluations are used, including the time-honored assumption test, validity, reliability, multicollinearity, and normalcy tests. The following are the results of the study X1 The impact of MSME financial statements on audit quality is positive (r=0.175). X2 There is a positive correlation between MSME financial reports and operational audits (r=0.336). X3 There is a negative correlation between MSME financial reports and technology audit (r= -0.206); and X4 There is a positive correlation between MSME financial reports with audit reports (r=0.212). Audit reports, along with operational audits and technology audits, impact MSME financial reporting. Audit quality does not impact MSME financial reporting.
Macroeconomic Factors and Dividend Policy: Their Impact on Stock Prices in East Java’s Infrastructure and Transportation Sector M. Zidny Nafi' Hasbi
Jurnal Ilmiah Multidisiplin Indonesia Vol. 1 No. 1 (2025): Jurnal Ilmiah Multidisiplin Indonesia
Publisher : Atha Publishing Globalindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64845/jimi.v1i1.48

Abstract

Infrastructure and transportation companies experienced a decline in stock prices a few years ago. This can be triggered by inflation, interest rates, and the company's dividend policy. Inflation and interest rates that change every year and dividend policy which is a measurement of profits earned by companies. The purpose of this study was to look at how inflation, interest rates, and dividend policies affect a company's share price. This research involves all companies in the field of infrastructure and transportation, the sampling criteria are as follows: companies listed in the foam securities from 2020-2024, companies uploading financial statements in 2020-2024, and companies that regularly distribute dividends in 2020-2024. 12 companies were selected through purposive sampling. This study was descriptive and quantitative and analyzed using several tests: normality, multicollinearity, heteroscedasticity, autocorrelation, linear regression, and T (Partial) test. The data was processed with the SPSS 24 analysis tool. The results showed that if inflation does not affect stock prices as indicated by the t-test, then the inflation value is 0.561 > 0.05. The interest rate has no effect on the stock price, as evidenced by the T-test obtained an interest rate value of 0.278 > 0.05. Dividend policy affects stock price, as seen in the T-test of the SIG value of dividend policy of 0.004 < 0.05.