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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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Journal : JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi

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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.
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