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All Journal Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi
Isma Dewita
Universitas Sains dan Teknologi Indonesia
Economics, Econometrics & Finance

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THE EFFECT OF PROFITABILITY, LEVERAGE, FIRM SIZE AND SALES GROWTH ON DIVIDEND POLICY IN NON-CYCLICAL CONSUMER SECTOR COMPANIES LISTED ON THE IDX Mimelientesa Irman; Okalesa Okalesa; Syukri Hadi; Isma Dewita
Bilancia : Jurnal Ilmiah Akuntansi Vol. 9 No. 4 (2025): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v9i4.5658

Abstract

This study aimed to determine the effect of profitability, leverage, firm size, and sales growth on dividend policy in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period. This study used secondary data with a purposive sampling technique, and a sample size of 20 companies was selected. The analytical methods used included descriptive analysis, multicollinearity testing, and hypothesis testing, processed using the Smart PLS version 4.0 application. The study concluded that profitability and sales growth have a positive and significant effect on dividend policy. Leverage and firm size, on the other hand, do not significantly influence dividend policy. Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, leverage, ukuran perusahaan, dan pertumbuhan penjualan terhadap kebijakan dividen pada perusahaan sektor konsumen non-primer yang terdaftar di Bursa Efek Indonesia periode 2019-2023. Penelitian ini menggunakan data sekunder dengan teknik purposive sampling, dan ukuran sampel yang dipilih adalah 20 perusahaan. Metode analisis yang digunakan meliputi analisis deskriptif, pengujian multikolinearitas, dan pengujian hipotesis, yang diolah menggunakan aplikasi Smart PLS versi 4.0. Penelitian ini menyimpulkan bahwa profitabilitas dan pertumbuhan penjualan memiliki pengaruh positif dan signifikan terhadap kebijakan dividen. Leverage dan ukuran perusahaan, di sisi lain, tidak berpengaruh signifikan terhadap kebijakan dividen.
ANALYSIS OF EARNINGS QUALITY IN HEALTHCARE SECTOR COMPANIES LISTED ON IDX Mimelientesa Irman; Fernando Owen; Okalesa Okalesa; Isma Dewita
Bilancia : Jurnal Ilmiah Akuntansi Vol. 10 No. 2 (2026): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v10i2.5989

Abstract

This study aims to examine the effect of Capital Structure, Profitability, Liquidity, Firm Size, and Earnings Growth on Earnings Quality in healthcare sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The population of this study consists of all healthcare sector companies listed on the Indonesia Stock Exchange from 2020 to 2024, totaling 38 companies. Meanwhile, the sample comprises 17 companies selected using the purposive sampling method. Secondary data were obtained from the Indonesia Stock Exchange. The independent variables used in this study are Capital Structure, Profitability, Liquidity, Firm Size, and Earnings Growth, while the dependent variable is Earnings Quality. The research analysis method employs descriptive analysis and several types of evaluations using SPSS and SmartPLS software. The results of this study indicate that Capital Structure has a positive but insignificant effect on Earnings Quality, Profitability has a positive but insignificant effect on Earnings Quality, Liquidity has a negative but insignificant effect on Earnings Quality, Firm Size has a negative but insignificant effect on Earnings Quality, and Earnings Growth has a positive but insignificant effect on Earnings Quality in healthcare companies listed on the Indonesia Stock Exchange during the 2020–2024 period.
PENGARUH GREEN ACCOUNTING, PROFITABILITAS, CORPORATE SOCIAL RESPONSIBILITY DAN INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN Mimelientesa Irman; Okalesa Okalesa; Isma Dewita
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol. 10 No. 2 (2025): Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/kurs.v10i2.5643

Abstract

This research purposed to determine the effect of green accounting, profitability, corporate social responsibility and intellectual capital their effect on firm value in basic materials companies listed on the Indonesia Stock Exchange for the 2017-2022 period. This study uses secondary data. The sampling technique in this study used purposive sampling. The number of samples obtained were 19 companies. The analysis method of this research uses descriptive analysis and several types of evaluation usedf SmartPLS software. From this research, it was concluded that green accounting, profitability, corporate social responsibility and intellectual capital do not have a significant effect on the firm value. Penelitian ini bertujuan untuk mengetahui pengaruh green accounting, profitabilitas, corporate social responsibility dan intellectual capital terhadap nilai perusahaan pada perusahaan sektor barang baku yang terdaftar di bursa efek indonesia pada tahun 2017-2022. Penelitian ini menggunakan data sekunder. Teknik sampel pada penelitian ini menggunakan purposive sampling. Jumlah sampel yang diperoleh sebanyak 19 perusahaan. Metode analisis penelitian ini menggunakan analisis deskriptif serta beberapa jenis evaluasi dengan menggunakan bantuan software SmartPLS. Dari penelitian ini diperoleh kesimpulan bahwa green accounting, profitabilitas, corporate social responsibility dan intellectual capital tidak memiliki pengaruh yang signifikan nilai perusahaan.
Co-Authors Fernando Owen Mimelientesa Irman Mimelientesa Irman Okalesa Okalesa Okalesa Okalesa Syukri Hadi