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All Journal Jurnal EMT KITA Determinasi: Jurnal Penelitian Ekonomi Manajemen dan Akuntansi
Padya, Handini Nara
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Economics, Econometrics & Finance

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PENGARUH KEPERCAYAAN TERHADAP MINAT INVESTASI OBLIGASI SYARIAH OLEH MAHASISWA UMS Aufa, Rafif Adhyasta Azaria; Padya, Handini Nara; Sari, Dewi Puspita; Novandito, Lucky; Angraheni, Putri Yufi
Determinasi: Jurnal Penelitian Ekonomi Manajemen dan Akuntansi Vol. 2 No. 1 (2024)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/determinasi.v2i1.200

Abstract

Bonds are investments in the form of long-term debt securities that provide returns in the form of interest, but from a sharia perspective they are constructed as profit sharing on these returns. This research aims to find out whether students' beliefs can influence their interest in investing in bonds. This type of research is quantitative research that uses primary student data obtainedby distributing questionnaires to FEB UMS students class 2020 and 2021. The technique used to analyze the data in this research is simple linear regression. The results of this research show that there is an influence between students' self-confidence on their interest in investing in sharia bonds. The magnitude of the influence is less than 25% while the rest is caused by other factors. This research can be used as evaluation material to further increase interest in sharia bond investment, especially within the Islamic University environment.
Peran Kualitas Audit dalam Memoderasi Pengaruh Kebijakan Pembayaran Dividen terhadap Nilai Perusahaan Padya, Handini Nara; Wijayanti, Rita
Jurnal EMT KITA Vol 10 No 3 (2026): JULY 2026
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i3.7048

Abstract

Developments in the capital market require companies to enhance corporate value as a key indicator of performance and investment appeal. Dividend payment policies are often viewed as a positive signal by investors, while audit quality is expected to enhance the credibility of financial statements. However, the role of audit quality in strengthening the relationship between dividend policy and corporate value has yet to yield consistent results, particularly in the property and real estate sector. This study aims to examine and analyze the impact of dividend payment policies on corporate value and to test the moderating role of audit quality in this relationship among companies in the property and real estate subsectors listed on the Indonesia Stock Exchange during the 2020–2023 period. This study uses secondary data in the form of annual financial statements obtained from the Indonesia Stock Exchange, the companies’ official websites, and supported by data from IDN Financial. The research sample was determined using purposive sampling. The analytical methods used include descriptive statistics, classical assumption tests (normality, multicollinearity, and heteroscedasticity), and multiple regression analysis. The results indicate that dividend payment policies have a significant effect on firm value. Audit quality does not moderate the relationship between dividend payment policies and firm value. This suggests that the market places greater emphasis on dividend payout decisions as a direct indicator of firm performance than on audit quality as a moderating variable.
Co-Authors Angraheni, Putri Yufi Aufa, Rafif Adhyasta Azaria Dewi Puspita Sari Novandito, Lucky Rita Wijayanti