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All Journal JURNAL ILMIAH MANAJEMEN BISNIS DAN TERAPAN SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Owner : Riset dan Jurnal Akuntansi Jurnal Keuangan dan Bisnis MBIA AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Jurnal Abdimas Mandiri Sricommerce: Journal of Sriwijaya Community Services Jurnal Abdimas Musi Charitas Jurnal Keuangan dan Bisnis
Patmawati Patmawati
Fakultas Ekonomi, Universitas Sriwijaya
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Daya Tarik Dividen Di Masa Pandemi Covid 19 Meita Rahmawati; Patmawati Patmawati; Dwirini Dwirini; Christian Damar Sagara Sitepu
JEMBATAN Vol 19, No 2 (2022)
Publisher : Jurusan Manajemen Fakultas Ekonomi Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jmbt.v19i2.18322

Abstract

Penelitian ini bertujuan untuk menguji daya tarik pengumuman dividen di masa pandemi Covid 19 sehingga didapatkan bukti apakah terdapat perbedaan Abnormal Return (AR) dan Trading Volume Activity (TVA) sebelum dan setelah pengumuman dividen naik, dan apakah terdapat perbedaan antara, Current Ratio (CR), Earning Per Share (EPS) dan Dividen Payout Ratio (DPR) pada tahun sebelum dan pada tahun saat pengumuman dividen naik. Metode yang digunakan yaitu metode deskriptif kuantitatif menggunakan analisis non parametrik test, dengan uji wilcoxon, variabel yang digunakan adalah AR saham dan TVA saham harian, selama 5 hari sebelum dan 5 hari setelah peristiwa, selain itu data laporan keuangan tahun 2019 dan 2020 juga digunakan terkait dengan menentukan CR, EPS dan DPR.Hasil penelitian menunjukkan terdapat perbedaan AR dan TVA saham sebelum dan setelah pengumuman dividen naik di masa pandemi Covid-19. Kebijakan menaikkan nilai dividen yang dibayarkan lebih tinggi dari sebelumnya, ditangkap oleh investor bukan sebagai suatu kabar yang baik, dilihat dari harga saham yang mengalami penurunan di hari-hari setelah pengumuman dividen naik, dan TVAsetelah pengumuman dividen, lebih besar dari sebelum pengumuman. Peneliti menduga, investor lebih menginginkan keberlanjutan usaha perusahaan lebih terjamin dikarenakan tidak ada kepastian pandemi covid 19 akan berakhir dibandingkan dengan membagikan dividen naik di masa-masa krisis.  Hasil penelitian terhadap CR, EPS dan DPR menunjukkan tidak terdapat perbedaan secara signifikan rasio tersebut sebelum dan pada saat pandemi Covid-19. Hasil peneliti menunjukkan kebijakan dividen naik pada masa pandemi bukan hanya bertujuan untuk memberikan sinyal positif kepada investor, tetapi mempertimbangkannilai CR, EPS dan DPR
Dampak Covid-19 Terhadap Kinerja Saham Emiten Indeks LQ 45 Meita rahmawati; Patmawati Patmawati; Dwirini Dwirini
Jurnal Keuangan dan Bisnis Vol. 20 No. 1 (2022): Jurnal Keuangan dan Bisnis Volume 20 Nomor 1 Maret 2022
Publisher : Universitas Katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (302.162 KB) | DOI: 10.32524/jkb.v20i1.380

Abstract

This research is an event study research, where the researcher wants to see the content of information after the announcement of the Covid 19 case. The researcher uses a quantitative descriptive method with non-parametric analysis, using the Wilcoxon test to see the effect of performance with abnormal returns and trading activity before and after the announcement of an event. incident. Researchers used an observation period of 3 days before the announcement and 3 days after the announcement of Covid 19 by the President of the Republic of Indonesia. Hypothesis testing shows that the Z value of -2,469 with Asymp Sig (2-tailed) of 0.014 is smaller than 0.05, proving that there is a difference in abnormal returns before the announcement and after the announcement of the event, but on the contrary, testing trading activities before and after the announcement. shows a Z value of -1.838 with Asymp Sig (2-tailed) of 0.066, higher than the value of 0.05, so it can be concluded that there is no difference in the increase or decrease in stock trading volume activity significantly before and after the announcement of Covid-19.   Keyword: Abnormal Return; Trading Volume Activity; Index LQ 45; Coronavirus.  
Improving Taxpayer Compliance Through Behavioral Approach Nilam Kesuma; Patmawati Patmawati; Rela Sari; Nur Khamisah
AKUNTABILITAS Vol 17, No 2 (2023): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v17i2.21371

Abstract

This research will be conducted to find out more about taxpayer compliance in terms of a behavioral approach using the Theory of Planned Behavior (TPB) using three indicators, namely attitudes towards behavior, subjective norms, and behavioral control. The data used is primary data obtained directly from individual taxpayers in the KPP Madya Palembang as respondents by using questionnaires distributed to 130 respondents. The sampling technique used is non-probability sampling with purposive sampling method. The results showed that there was a significant influence partially or simultaneously on attitudes, behavior, subjective norms, and behavioral control
Pengaruh Kinerja Keuangan terhadap Return saham perusahaan Mining and Mining Services terdaftar di Bursa Efek Indonesia Periode 2012-2016 Hilwa Anggraini; Riri Hanifa; Patmawati Patmawati; Irsan Irsan
MBIA Vol 18 No 3 (2019)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (796.095 KB) | DOI: 10.33557/mbia.v18i3.683

Abstract

This study aims to analyze the effect of financial performance on stock returns in mining and mining service companies in the Indonesia Stock Exchange for the period 2012-2016. The research method used is quantitative descriptive. The analysis techniques used in this study are the Classic Assumption Test, Multiple Regression Analysis, t Test and F Test. The sampling technique is purposive sampling. The independent variable used in this study is financial performance. Financial performance intended here is financial performance measured using financial ratios, namely Debt to Equity Ratio (DER), Earning per Share (EPS), Return on Asset (ROA), Net Profit Margin (NPM) and Price Earning Ratio (PER), while the dependent variable is Stock Return. The sample in this study was 20 mining and mining services companies on the Indonesia Stock Exchange in the 2012-2016 study period. Analysis of the data used in this study is multiple linear regression (t test and f test) obtained with SPSS. The results showed that the DER, NPM and PER variables did not affect stock returns and only EPS and ROA variables affected stock return.
CREATIVE ACCOUNTING BEHAVIOUR : MENCERMINKAN KINERJA BAIK ATAU MENYESATKAN ? Patmawati Patmawati
MBIA Vol 20 No 2 (2021): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v20i2.1419

Abstract

This study aims to test empirically about creative accounting which is proxied by the income smoothing variable. The population used in this study were all companies listed on the Indonesia Stock Exchange, while the sample of this study were property, real estate and construction companies totaling 48 companies using purposive sampling technique. The results of this study indicate that there is a significant negative effect on the variable return on equity, current ratio, dividend payout ratio. This shows that the smaller the value of the company's return on equity, current ratio, and dividend payout ratio, the more likely the company is to do income smoothing. The results of this study also indicate that there is a significant effect of the CFO variable on income smoothing. This means that the greater the CFO of the company, the more likely the company is to do income smoothing. The results of this study provide contributions and input for the report users in seeing which companies do creative accounting so that they can decide whether to invest or not. Keywords: Creative accounting, income smoothing, profitabilitas, deviden payout ratio, return on equity Abstrak Penelitian ini bertujuan untuk menguji secara empiris tentang akuntansi kreatif (creative accounting) yang diproksikan oleh variabel perataan laba. Populasi yang digunakan dalam penelitian ini adalah semua perusahaan yang terdaftar di Bursa Efek Indonesia, sedangkan sampel penelitian ini adalah perusahaan properti, real estate dan konstruksi yang berjumlah 48 perusahaan menggunakan teknik purposive sampling. Hasil dari penelitian ini menunjukkan bahwa terdapat pengaruh negatif signifikan variabel return on equity, current ratio, deviden payout ratio. Hal ini menunjukkan bahwa semakin kecil nilai return on equity, current ratio, dan dividen payout ratio perusahaan, maka semakin besar kemungkinan perusahaan melakukan perataan laba. Hasil penelitian ini juga menunjukkan bahwa terdapat pengaruh yang signifikan variabel Cash Flows From Operating Activities (CFO) terhadap income smoothing. Hal ini berarti semakin besar Cash Flows From Operating Activities (CFO) perusahaan maka semakin besar kemungkinan perusahaan melakukan perataan laba. Dapat disimpulkan bahwa tingginya nilai laba bukan berarti menunjukkan kinerja perusahaan dalam kondisi baik. Hal ini dikarenakan adanya indikasi perusahaan melakukan perataan laba untuk tujuan tertentu. Hasil penelitian ini memberikan kontribusi dan masukan bagi para pihak pengguna laporan dalam melihat perusahaan mana saja yang melakukan creative accounting sehingga dapat memutuskan untuk menanamkan investasinya atau tidak. Kata kunci: Creative accounting, income smoothing, profitabilitas, deviden payout ratio, return on equity
Co-Authors Anisa Listya Arista Hakiki Christian Damar Sagara Sitepu Dwirini Dwirini Dwirini Dwirini Emylia Yuniarti Hilwa Anggraini Inten Meutia Irsan Irsan Iwan Efriandy Khamisah, Nur Meita Rahmawati Muhammad Farhan Muhammad Hidayat Muhammad Hidayat Nilam Kesuma Relasari, Relasari Riri Hanifa Rochmawati Daud, Rochmawati Rohman, Abdul Saggaf, Abdullah Ubaidillah ., Ubaidillah Yusnaini Yusnaini