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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Journal of Business, Management, and Accounting
Fajri, Rosa Nikmatul
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Economics, Econometrics & Finance Education Social Sciences Other

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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.
THE EFFECT OF SELF EFFICACY AND FRAUD DIAMOND ON FRAUDULENT BEHAVIOR ACADEMIC ACCOUNTING STUDENTS Azzahroh, Fatimah; Suhendro; Fajri, Rosa Nikmatul
Journal of Business, Management, and Accounting Vol 2 No 1 (2020): March
Publisher : STIE Kusuma Negara

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Abstract

Academic cheating behavior is an act that reflects dishonesty to get academic success. Factors that influence academic cheating are self efficacy and diamond fraud (pressure, opportunity, rationalization, and ability). The purpose of this study is to empirically examine the effect of self efficacy and diamond fraud on the academic cheating behavior of accounting students. The population in this study were students majoring in accounting in private universities (PTS) in Surakarta with a sample of 116. The type of research conducted was quantitative research. The type of data used is primary data. The analysis technique used is multiple linear regression analysis. The results showed that simultaneous self efficacy and diamond fraud affect academic cheating behavior, partially indicating that opportunities and abilities affect academic cheating, whereas self efficacy, pressure, and rationalization do not affect academic cheating. The benefits of this study are as a reference and reference for further research related to academic cheating behavior.
DETERMINANT OF STOCK PRICE OF COAL MINING COMPANY LISTED ON INDONESIA STOCK EXCHANGE 2014-2018 Puspitasari, Nita Mayam; Suhendro; Fajri, Rosa Nikmatul
Journal of Business, Management, and Accounting Vol 2 No 1 (2020): March
Publisher : STIE Kusuma Negara

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Abstract

At present the capital market business is very promising. Stock investment is in great demand with the hope of getting capital gains or dividends so researchers want to know simultaneously and partially how the influence of Net Profit Margin (NPM), Return On Assets (ROA), Earning Per Share (EPS) and Dividend Per Share (DPS) on stock prices as respondents of Coal Mining companies listed on the Indonesia Stock Exchange in 2014-2018, there were 11 samples. The raw data from panel regression analysis is obtained from the financial statements (www.idx.com) so the simultaneous results of Net Profit Margin (NPM), Return On Assets (ROA), Earning Per Share (EPS) and Dividend Per Share (DPS) have an effect on stock prices. The Net Profit Margin (NPM) variable partially has a negative effect on stock prices. Variable Return On Assets (ROA, Earning Per Share (EPS) and Dividend Per Share (DPS) have no effect on stock prices. The coefficient of determination of 94% the rest is influenced by variables outside this observation.
Pengaruh profitabilitas, komisaris independen, leverage, ukuran perusahaan dan intensitas modal terhadap tax avoidance Masrurroch, Lustina Rima; Nurlaela, Siti; Fajri, Rosa Nikmatul
INOVASI Vol 17, No 1 (2021)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (198.667 KB) | DOI: 10.29264/jinv.v17i1.9098

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh profitabilitas, komisaris independen, leverage, ukuran perusahaan dan intensitas modal terhadap tax avoidance pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia periode tahun 2015-2019. Populasi penelitian ini sejumlah 38 perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia periode 2015-2019. Penentuan sampel dengan menggunakan metode purposive sampling dan memperoleh 10 perusahaan dengan kriteria tertentu. Penelitian ini menggunakan teknik analisis regresi linier berganda. Hasil penelitian ini membuktikan bahwa komisaris independen berpengaruh positif signifikan terhadap tax avoidance, sedangkan profitabilitas, leverage, ukuran perusahaan dan intensitas modal tidak berpengaruh terhadap tax avoidance.
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.
Co-Authors AZZAHROH, FATIMAH Dewi, Riana R Dewi, Riana Rachmawati Masrurroch, Lustina Rima Najmah, Husnia Nur Aziza, Desiana Dinda Puspitasari, Nita Mayam Salamah, Robiatus Siti Nurlaela Suhendro Yuli Chomsatu Samrotun