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INDONESIA
Manajemen Bisnis dan Keuangan Korporat
Published by Yayasan Widyantara Nawasena Raharja
ISSN : 29886899     EISSN : 29886023     DOI : https://doi.org/10.58784/mbkk
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Manajemen Bisnis dan Keuangan Korporat is a double peer-reviewed journal published by the Yayasan Widyantara Nawasena Raharja. Manajemen Bisnis dan Keuangan Korporat will publish the articles bi-annually. The article submitted to Manajemen Bisnis dan Keuangan Korporat is written in Indonesian and it is not under consideration or published by other publishers.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 4 No. 1 (2026)" : 5 Documents clear
Faktor-faktor yang mempengaruhi audit delay pada perusahaan Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia Rerungan, Michella Beauty Irfania; Karamoy, Herman; Tangkuman, Steven Josia
Manajemen Bisnis dan Keuangan Korporat Vol. 4 No. 1 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.421

Abstract

Indonesian State-Owned Enterprises (SOEs) are required to maintain a high level of transparency and accountability, particularly in the timeliness of audited financial reporting. However, audit delay remains a persistent issue among SOEs listed on the Indonesia Stock Exchange (IDX). This study examines the effects of independent commissioners, board size, operational complexity, debt ratio, and audit opinion on audit delay. Using a quantitative approach, this study analyses 65 firm-year observations from 13 SOEs over the period 2020–2024, employing multiple linear regression analysis. The results indicate that board size has a significant negative effect on audit delay, while operational complexity and debt ratio have significant positive effects. In contrast, independent commissioners and audit opinion do not significantly affect audit delay. These findings suggest that internal managerial capacity and organizational complexity play a more critical role than formal governance structures in determining audit timeliness. This study contributes to the audit timeliness literature by providing empirical evidence from state-owned enterprises in an emerging market context.
Determinan kebijakan dividen dalam perspekif kinerja keuangan Kakiay, Gretalia Firanti; Lintong, Diana Nova
Manajemen Bisnis dan Keuangan Korporat Vol. 4 No. 1 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.426

Abstract

This study investigates the effect of financial performance on dividend policy in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. Financial performance is proxied by profitability (Return on Assets), liquidity (Current Ratio), and leverage (Debt to Equity Ratio), while dividend policy is measured using the Dividend Payout Ratio. Employing a quantitative associative approach, this study analyzes secondary data obtained from annual financial statements of nine firms selected through purposive sampling, resulting in 36 firm-year observations. Multiple linear regression is used to test the proposed relationships. The empirical results indicate that profitability and liquidity do not have a significant effect on dividend policy, whereas leverage has a negative and significant effect. These findings suggest that firms with higher debt levels tend to prioritize debt repayment over dividend distribution. This study contributes to the dividend policy literature by providing empirical evidence from the post-pandemic period and highlighting the dominant role of leverage in dividend decisions within Indonesia’s property and real estate sector.
Pengaruh kinerja keuangan terhadap kebijakan dividen pada perusahaan sektor properti yang terdaftar di Bursa Efek Indonesia periode 2020-2024 Harikatan, Kristianto; Tinangon, Jantje J.; Kalalo, Meily Y. B.
Manajemen Bisnis dan Keuangan Korporat Vol. 4 No. 1 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.427

Abstract

This study examines the effect of financial performance on dividend policy in property sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Financial performance is proxied by Return on Equity (ROE), Current Ratio (CR), and Debt to Equity Ratio (DER), while dividend policy is measured using the Dividend Payout Ratio (DPR). The property sector is selected due to its capital-intensive characteristics, which make dividend distribution and profit retention critical managerial decisions. The sample consists of 10 property companies selected through purposive sampling, yielding 50 firm-year observations. Secondary data were analyzed using multiple linear regression. The results indicate that ROE has a positive and significant effect on DPR, suggesting that higher profitability increases firms’ capacity to distribute dividends. In contrast, CR and DER exhibit negative and significant effects on DPR, implying that higher liquidity and leverage encourage firms to retain earnings to support internal financing and debt obligations. The coefficient of determination (R²) of 0.923 indicates that the proposed model explains 92.3% of the variation in dividend policy. These findings highlight the trade-off between profitability, liquidity management, and capital structure in shaping dividend policy within capital-intensive industries such as property. The study provides important implications for investors and corporate managers in assessing the sustainability of dividend payments in the Indonesian property sector.
Pengaruh loan to deposit ratio (LDR), dan return on equity (ROE) terhadap harga saham pada perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia tahun 2022-2024 Inggo, Regita Frizchila; Pangerapan, Sonny; Tangkuman, Steven J.
Manajemen Bisnis dan Keuangan Korporat Vol. 4 No. 1 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.432

Abstract

Stock prices reflect firm value and serve as a key reference for investors’ decision-making in the capital market. This study examines the effect of the Loan to Deposit Ratio (LDR) and Return on Equity (ROE) on the stock prices of banking companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Using a quantitative approach, the study applies purposive sampling to obtain 41 banking firms, resulting in 123 firm-year observations. Multiple linear regression analysis is employed using IBM SPSS 27. The results indicate that LDR has a positive and statistically significant effect on stock prices, suggesting that banks’ effectiveness in channeling third-party funds into credit acts as a positive signal to investors regarding liquidity management and income generation. Likewise, ROE shows a positive and significant influence on stock prices, indicating that higher profitability enhances investor confidence in management’s ability to generate returns from shareholders’ equity. These findings support signaling theory, which posits that financial performance indicators convey important information to the market and influence investor behavior. The study implies that liquidity and profitability ratios are fundamental considerations for investors in valuing banking stocks and for bank management in maintaining market credibility.
Analisis pengendalian biaya operasional terhadap peningkatan laba pada PT Aquwar Bintang Semesta Kho, Evan Leandro; Sondakh, Jullie J.; Lintong, Diana N.
Manajemen Bisnis dan Keuangan Korporat Vol. 4 No. 1 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.436

Abstract

This study aims to analyze the effectiveness of operating cost control in supporting profit growth at PT Aquwar Bintang Semesta during the 2023–2024 period. The research employs a descriptive quantitative approach using variance analysis and the Operating Expense to Operating Revenue Ratio (BOPO) to evaluate cost efficiency. The data consist of budgeted and actual operating costs, operating revenues, and profit figures obtained from the company’s financial records. The results show that in both 2023 and 2024, total realized operating costs remained below the budgeted amounts, resulting in favorable variances of IDR 119,068,950 and IDR 91,042,900, respectively. Although several cost components experienced unfavorable variances, overall cost control was maintained effectively. The BOPO ratio slightly increased from 72.18% in 2023 to 72.45% in 2024, indicating a marginal decline in efficiency; however, the company still achieved higher profit growth in 2024. These findings suggest that effective operating cost control contributes positively to profit improvement, although continuous monitoring of specific cost components is required to enhance operational efficiency.

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