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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Investasi Journal of Business, Management, and Accounting
Dewi, Riana R
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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PENGARUH BOARD INDEPENDENCE, FIRM SIZE, DEBT TO EQUITY RATIO, NET PROFIT MARGIN TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN (SUB SEKTOR PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI 2009 – 2018) Nur Aziza, Desiana Dinda; Dewi, Riana R; Fajri, Rosa Nikmatul
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 11 No 1 (2020): JRAK: Jurnal RIset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (428.756 KB) | DOI: 10.33558/10.33558/jrak.v9i2.1589

Abstract

Kebijakan dividen merupakan hak laba yang digunakan investor dimana laba tersebut akan dibagi atau ditahan untuk diinvestasikan kembali. Populasi yang digunakan peneliti adalah 8 perusahaan makanan dan minuman yang terdaftar di BEI tahun 2009-2018. Pengambilan sampel dengan cara teknik purposive sampling, perusahaan yang terpilih sebanyak 8 perusahaan. Teknik analisis data dalam penelitian ini dengan regresi linier berganda. Penelitian ini memperoleh hasil board independence dan net profit margin berpengaruh terhadap kebijakan dividen, sedangkan firm size dan debt to equity ratio tidak berpengaruh terhadap kebijakan dividen. Manfaat dari pengkajian ini adalah memberikan tambahan informasi terhadap peneliti yang akan mengembangkan ilmu pengetahuan di bidang akuntansi keuangan.
FACTORS AFFECTING STOCK PRICES IN INSURANCE COMPANIES LISTED ON INDONESIA STOCK EXCHANGE Arumsari, Rizki; Dewi, Riana R; Siddi, Purnama
Journal of Business, Management, and Accounting Vol 2 No 1 (2020): March
Publisher : STIE Kusuma Negara

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Abstract

In this study aims to analyze the effect of profitability, leverage and company size on stock prices. Sources of data obtained from the financial statements of insurance companies listed on the Stock Exchange in 2014-2018. This type of research is quantitative. The population and sample used 9 purposive sampling techniques. The analytical method used is multiple linear regression, F test and T test The results of the study show that the profitability, leverage and company size variables simultaneously influence the stock price. While the partial analysis shows that the profitability variable has no effect and does not affect the stock price, the leverage variable also shows that there is a negative and significant influence on the stock price, the firm size variable has a positive and significant effect on the stock price. With the Determanation coefficient (Adjusted R2) contributing to the influence of profitability, financial leverage, and company size by 26.6%. while 73.4% is influenced by other variables. The benefit of this study is to provide additional information to researchers who will develop knowledge in the field of financial accounting.
PENGARUHEDEBTITOIEQUITYIRATIO, UKURANIPERUSAHAAN, GROWTHEDANIINFLASI TERHADAPIPROFITABILITAS Sherly, Elvira Fitriana; Dewi, Riana R; Chomsatu, Yuli
Jurnal Investasi Vol 6 No 2 (2020): Jurnal Investasi Nopember 2020
Publisher : Universitas Wiralodra

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Abstract

A company has a great influence on people's lives, especially for national economic growth. Therefore, a company needs to optimize company profits. The higher the profit of the company illustrates the higher the level of profitability of the company and the better the financial performance. Profitability is used as a basis for making decisions for both managers and investors. The purpose of this study was to analyze the effect of debt to equity ratio, company size, growth, and inflation on profitability. This study uses a population ofi11 pharmaceutical companies listed on the Indonesia StockmExchangemin 2014-2018. Andmproduced a sample of 30 companies. The sampling technique uses purposive sampling. Research instrument in the form of documentation (taking the company's financial statements). The data analysis method used is multiple linear regression methods. The results showed that the debt to equity ratio and company size affect profitability, while growth and inflation do not affect profitability. Suatu perusahaan mempunyai pengaruh yang besar bagi kehidupan masyarakat terutama untuk pertumbuhan ekonomi nasional. Oleh sebab itu, sebuah perusahaan perlu mengoptimalkan keuntungan perusahaan. Semakin tinggii keuntungan perusahaan menggambarkan semakin tinggi tingkatt profitabilitas perusahaan dan semakin baikk pulamkinerja keuangannya. Profitabilitas digunakan sebagai dasar untukk mengambil keputusan baik untuk seorang manajer maupun investor. Tujuan penelitiian ini adalah untuk menganalisis pengaruh debt to equiity ratio, ukuran perusahaan, growth dan inflasi terhadap profitabilitas. Penelitiian ini menggunakan populasi sebanyak 11 perusahaan farmasi yang terdaftarmdi BEI tahun2014-2018. Dan menghasilkan sampel sebanyak 30 perusahaan. Teknik pengambilan sampel menggunakan purposive sampling. Instrumen penelitian berupa dokumentasi (mengambil laporan keuangan perusahaan). Metodeianalisi data yang dignakan adAlah metode regresi linier berganda. Hasl penelitian menunjukkan bahwa secara parsial debt to equity ratio dan ukuran perusahaan berpengaruh terhadap profitabilitas, sedangkan growth dan inflasi tidak berpengaruh terhadp profitabiliitas
FAKTOR-FAKTOR YANG MEMPENGARUHI HARGA SAHAM PERUSAHAAN SEKTOR PERTANIAN YANG TERDAFTAR DI BEI Nirwana, Aprilia Syaroh; Dewi, Riana R; Siddi, Purnama
Jurnal Investasi Vol 6 No 2 (2020): Jurnal Investasi Nopember 2020
Publisher : Universitas Wiralodra

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Abstract

Stock price is a very important factor to consider and indicators are used to measure the welfare of shareholders. the purpose of this study was to analyze the effect of ROA, ROE, ROI, EPS, DER, company size, and company age stock prices. Sources of data obtained from the financial statements of agricultural sector companies listed on the stock exchange in 2014-2019. This type of research is quantitative.nThe population and sample used a purposive sampling technique of 17 companies. The analytical method used is multiple linear regression, F test, and t-test. The results showed that the variables ROA, ROE, ROI, EPS, DER, company size, and company age simultaneously affect stock prices. While partial analysis shows that the variable ROA, ROI, EPS, DER company size, and age of the company affect the stock price, while the ROE variable doesn't affect the stock price. The coefficient of determination (Adjusted R2) contributed to the influence on the variable ROA, ROE, ROI, EPS, DER, company size, and age of the company by 76.4%. while 23.6% is influenced by other variables. Harga saham merupakan faktor nyang sangat peneting untuk diperhatika dan indikator digunakan untuk mengukur kesejahteraan pemegang saham. tujuann penelitian ini untuk menganalisis pengaruh ROA, ROE, ROI, EPS, DER, kuran perusahaan, dan umur perusahaan terhadap harga saham. Sumber data diperoleh dari laporan keuangan perusahaan sektor pertanian yang terdaftar di BEI pada tahunn2014-2019. Jenis penelitian ini adalah kuantitatif. Populasi dan sampel menggunakan teknik purposive sampling sebanyak 17 perusahaan. Metode analisis yang digunakan adalah regresi linerar berganda, uji F dan uji t. Hasil penelitian menujukkan bahwa variabel ROA, ROE, ROI, EPS, DER, ukuran perusahaan, dan umur perusahaan nsecara simultan berpengaruh terhadap harga saham. Sedangkan analisis secara parsial menunjukkan bahwa variabel ROA, ROI, EPS, DER, ukuran perusahaan, dan umur perusahaan berpengaruh terhadap harga saham,sedangkan variabel ROE tidak berpengaruh terhadap harga saham.Dengan adanya Koefisien determinasi (Adjusted R2) menyumbangan pengaruh variabel ROA, ROE, ROI, EPS,nDER, ukuran perusahaan, dan umur perusahaan sebesar 76,4%. sedangkan 23,6% dipengaruhi oleh variabel lainnya.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, GROWTH OPPORTUNITY TEHADAP KEBIJAKAN DEVIDEN Areza rahmadini, Shindi devia; Dewi, Riana R; Chomsatu, Yuli
Jurnal Investasi Vol 6 No 2 (2020): Jurnal Investasi Nopember 2020
Publisher : Universitas Wiralodra

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Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh ukuran perusahaan, profitabilitas, leverage, growth opportunity terhadapi kebijakan devideni pada perusahaan sub sektor makanan dani minumani yang terdaftari di bei pada tahun 2014-2018. Metode peneltian ini adalah kuantitatif. Populasi penelotian ini adalah seluruh perusahaan sub-sektor makanan dan minuman. Metode penentuan sampel yang digunakan adalah purposive sampling sehingga sampel dalam penelitian ini sebanyak 8 perusahaan. Analisis data dalam penelitian ini menggunakan analisisi regresi linier berganda. Hasil penelitian ini menunjukkani bahwa ukuran perusahaan, profitabilitas, growth opportunity berpengaruh terhadap kebijakan deviden. Sedangkan leveragei tidaki berpengaruh terhadapi kebijakan deviden. Manfaati dari pengkajian ini adalah memberikani tambahan informasi terhadap peneliti yang akan mengembangkani ilmu pengetahuan di bidang akutansi keuangan
DEWAN DIREKSI, KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN DAN NILAI PERUSAHAAN Alfatah, Zafar Shidiq; Nurlaela, Siti; Dewi, Riana R
Jurnal Investasi Vol 6 No 2 (2020): Jurnal Investasi Nopember 2020
Publisher : Universitas Wiralodra

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Abstract

The development of the property and real estate business is projected to continue to increase. The visible growth in the number of houses ready for habitation development, apartments, hotels, office buildings, shopping centers and so on. This study aims to examine and analyze the influence of the board of directors, managerial ownership, institutional ownership, company size on the value of companies property and real estate listed on the Indonesia Stock Exchange (IDX) in 2013-2018. The population in this study are all companies property and real estate listed on the Indonesia Stock Exchange (IDX) in 2013-2018, amounting to 48 companies. The sample selection in this study uses purposive sampling so that 12 companies can be obtained during 6 observation periods. The method of data analysis uses multiple linear regression analysis. The results showed the board of directors had no effect on the value of companies property and real estate listed on the Indonesia Stock Exchange (IDX) in 2013-2018. While managerial ownership, institutional ownership, company size affect the value of companies property and real estate listed on the Indonesia Stock Exchange (IDX) in 2013-2018. This research is expected to be useful information for companies to encourage company performance in increasing company value.
Pengaruh Board Independence, Firm Size, Debt To Equity Ratio, Net Profit Margin Terhadap Kebijakan Dividen Pada Perusahaan (Sub Sektor Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bei 2009 – 2018) Nur Aziza, Desiana Dinda; Dewi, Riana R; Fajri, Rosa Nikmatul
JRAK: Journal of Accounting Research and Computerized Accounting Vol 11 No 1 (2020): JRAK: Jurnal RIset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v11i1.1887

Abstract

Dividend policy is a profit right used by investors where the profit will be shared or retained for reinvestment. The population used by researchers are 8 food and beverage companies listed on the Indonesia Stock Exchange in 2009-2018. Sampling by purposive sampling technique, 8 companies were selected. Data analysis techniques in this study were multiple linear regression. This study obtained the results of board independence and net profit margin affect the dividend policy, while the firm size and debt to equity ratio do not affect the dividend policy. The benefits of research are providing additional information to researchers who will develop knowledge in the field of financial accounting.
Pengaruh Kinerja Keuangan dan Opini Audit terhadap Audit Report Lag pada Perusahaan Perbankan 2014 – 2017 Ani, Fitri; Chomsatu, Yuli; Dewi, Riana R
JRAK: Journal of Accounting Research and Computerized Accounting Vol 11 No 2 (2020): JRAK: Jurnal RIset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v11i2.2023

Abstract

The purpose of this research is to test the influence of profitability, solvency, liquidity, corporate size and opinion of audits on the audit report lag of the company. Researchers use 31 companies listed on the Indonesia Stock Exchange period 2014 – 2017 from the audited company. Based on the results of hypothesis 1 testing which states profitability is approved for auditareports, the company's lag is supported by empirical evidence. Hypothesis testing 2, which was approved as solvency, was approved against the company's audit lag report which was not supported by empirical evidence. The hypothesis 3 test that states liquidity is recognized for the audit lag report is not supported by empirical evidence. Testing the fourth hypothesis stating company size was approved for audit lag reports is not supported by empirical evidence. Whereas the 5th hypothesis stating that audit opinion was approved for the audit lag report was not supported by the police.
Co-Authors Alfatah, Zafar Shidiq Areza rahmadini, Shindi devia Arumsari, Rizki Fajri, Rosa Nikmatul Fitri Ani, Fitri Nirwana, Aprilia Syaroh Nur Aziza, Desiana Dinda Sherly, Elvira Fitriana Siddi, Purnama Siti Nurlaela Yuli Chomsatu