Islahuddin Islahuddin
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Syiah Kuala

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Journal : Jurnal Telaah dan Riset Akuntansi

Pengaruh Profitabilitas, Likuiditas, dan Free Cash Flow Terhadap Dividen Tunai dan Dampaknya Terhadap Nilai Perusahaan (Studi Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia) Yunita Sahputri; Islahuddin Islahuddin; Muhammad Arfan
Jurnal Telaah dan Riset Akuntansi Vol 9, No 1 (2016): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

This research is aimed to examine the effect of profitability, liquidity, and free cash flow to cash dividend and the effect of cash dividend on firm value. The population used in this research were banking companies listed in Indonesia Stock Exchange during the period of 2009 to 2011. Methods of data analysis performed in this study using path analysis test. This research gave results that profitability, liquidity, and free cash flow simultaneously or partially had positive effect on cash dividends, and cash dividends has positive effect on firm value.KEYWORDS : Profitability, Liquidity, Free Cash Flow, Cash Dividend, Firm Value
Pengaruh Umpan Balik Anggaran dan Evaluasi Anggaran Terhadap Kinerja SKPA Pemerintah Provinsi Aceh Jumiati Jumiati; Islahuddin Islahuddin
Jurnal Telaah dan Riset Akuntansi Vol 10, No 2 (2017): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

This study aimed to examine the effect of budget feedback and budget evaluation both simultaneously and partially on the SKPA performance of the Aceh Provincial Government. The unit of analysis of this researchwere all institutions that exist in the Government of Aceh as much as 40 SKPA, while the research unit were the Head of Division and Head of sub-section, because all members of the population made respondents, then this study used the census method. Sources of data in this study used primary data, where the results of questionnaires obtained from respondents research. While the technique of collecting research data was done by documentation technique of collecting research questionnaires. The analysis method used was Multiple Linear Regression Analysis. The results showed that budgetary feedback and budget evaluation both simultaneously and partially affect the performance SKPA Provincial Government of Aceh.KEYWORDS : budget feedback, budget evaluation, performance