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<![CDATA[PENGARUH LABA BERSIH, ARUS KAS OPERASIONAL, INVESTMENT OPPORTUNITY SET DAN FIRM SIZE TERHADAP DIVIDEN KAS (Studi Kasus Pada Perusahaan Manufaktur di Bursa Efek Indonesia Tahun 2010 â 2012) ]]>
<![CDATA[Muhimatul Ifada, Luluk]]>;
<![CDATA[Kusumadewi, Nia]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 6, No 2 (2014): September 2014 ]]>
Publisher : <![CDATA[Jurnal Dinamika Akuntansi ]]>
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DOI: 10.15294/jda.v6i2.3256
<![CDATA[This study aimed to investigate the influence of net profit, operating cash flow, investment opportunity set, and firm size on cash dividend. The sample of this research is manufacturing companies list on Indonesia Stock Exchange (BEI) in period 2010-2012 published by www.idx.co.idand posted at Indonesia Capital Market Directory (ICMD). There are 28 acquired companies that meet the criteria specified. The analysis method use multiple regression analysis with level of significance 5%. The conclusion of this research based on t-statistic result.The result of this research proved that variable net profit have significantly positive influence on cash dividend. Operating cash flow have significantly positive influence on cash dividend. Investment opportunity set hasnât significantly and have negative correlation influence towards cash dividend. Firm size hasnât significantly but have positive correlation influence toward cash dividend.Penelitian  ini  bertujuan  untuk  menganalisis   pengaruh  laba  bersih, arus kas operasi, investment opportunity set, dan firm size terhadap dividen kas. Sampel penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa EfekIndonesia periode tahun 2010-2012. Data yang digunakan adalah laporan keuangan dari masing-masing perusahaan sampel, yang dipublikasikan melalui website www.idx.co.id. dan termuat dalam Indonesia Capital Market Dierctory (ICMD). Data yang memenuhi kriteria penelitian terdapat 28 perusahaan. Penelitian ini menggunakan alat uji statistik dengan pendekatan analisis regresi linier berganda dengan tingkat signifikansi 5%. Kesimpulan pengujian diambil berdasarkan hasil uji t-Statistik. Hasil pengujian ini menunjukkan bahwa pengujian pada variabel laba bersih terhadap dividen kas terbukti berpengaruh positif dan signifikan. Pengujian pada variabel arus kas operasional terhadap dividen kas terbukti berpengaruh positif dan signifikan.Pengujian pada variabel investment opportunity set (ios)terhadap dividen kas terbukti berpengaruh negatif dan tidak signifikan. Pengujian pada variabel firm size terhadap dividen kas terbukti berpengaruh positif dan tidak signifikan. ]]>
<![CDATA[Pengaruh Laba Bersih, Arus Kas Operasional, Investment Opportunity Set dan Firm Size terhadap Dividen KAS (Studi Kasus Pada Perusahaan Manufaktur di Bursa Efek Indonesia Tahun 2010-2012) ]]>
<![CDATA[Muhimatul Ifada, Luluk]]>;
<![CDATA[Kusumadewi, Nia]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 6, No 2 (2014): September 2014 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v6i2.3256
<![CDATA[This study aimed to investigate the influence of net profit, operating cash flow, investment opportunity set, and firm size on cash dividend. The sample of this research is manufacturing companies list on Indonesia Stock Exchange (BEI) in period 2010-2012 published by www.idx.co.idand posted at Indonesia Capital Market Directory (ICMD). There are 28 acquired companies that meet the criteria specified. The analysis method use multiple regression analysis with level of significance 5%. The conclusion of this research based on t-statistic result.The result of this research proved that variable net profit have significantly positive influence on cash dividend. Operating cash flow have significantly positive influence on cash dividend. Investment opportunity set hasn’t significantly and have negative correlation influence towards cash dividend. Firm size hasn’t significantly but have positive correlation influence toward cash dividend.Penelitian  ini  bertujuan  untuk  menganalisis   pengaruh  laba  bersih, arus kas operasi, investment opportunity set, dan firm size terhadap dividen kas. Sampel penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa EfekIndonesia periode tahun 2010-2012. Data yang digunakan adalah laporan keuangan dari masing-masing perusahaan sampel, yang dipublikasikan melalui website www.idx.co.id. dan termuat dalam Indonesia Capital Market Dierctory (ICMD). Data yang memenuhi kriteria penelitian terdapat 28 perusahaan. Penelitian ini menggunakan alat uji statistik dengan pendekatan analisis regresi linier berganda dengan tingkat signifikansi 5%. Kesimpulan pengujian diambil berdasarkan hasil uji t-Statistik. Hasil pengujian ini menunjukkan bahwa pengujian pada variabel laba bersih terhadap dividen kas terbukti berpengaruh positif dan signifikan. Pengujian pada variabel arus kas operasional terhadap dividen kas terbukti berpengaruh positif dan signifikan.Pengujian pada variabel investment opportunity set (ios)terhadap dividen kas terbukti berpengaruh negatif dan tidak signifikan. Pengujian pada variabel firm size terhadap dividen kas terbukti berpengaruh positif dan tidak signifikan. ]]>
<![CDATA[ANALISIS PENGARUH RASIO KEUANGAN TERHADAP PERUBAHAN LABA ]]>
<![CDATA[Ifada, Luluk Muhimatul]]>;
<![CDATA[Puspitasari, Tiara]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDITING Volume 13, Nomor 1, Tahun 2016 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia ]]>
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DOI: 10.14710/jaa.13.1.97-108
<![CDATA[This study aims to examine and analyze the influence of Current Ratio (CR), Debt to Assets Ratio (DAR), Debt to Equity Ratio (DER), Total Assets Turnover (TATO), Gross Profit Margin (GPM), and Net Profit Margin (NPM) to changes in earnings in manufacturing companies listed in Indonesia Stock Exchange 2011-2013. A sample of 55 companies were obtained using purposive sampling method with the following criteria: (1) companies listed on the Stock Exchange consistently during 2011-2013; (2) manufacturing company serving the financial statements have been audited; (3) manufacturing company publishes financial statements ended on December 31 for the fiscal year 2011-2013; (4) manufacturing company in rupiah; (5) and manufacturing company that produces positive earnings. Data analysis method used is multiple linear regression method. The result shows that the variables CR, DAR, TATO, GPM and NPM significantly influence changes in earnings]]>
<![CDATA[FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KEBIJAKAN HUTANG PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2012-2014) ]]>
<![CDATA[Ifada, Luluk Muhimatul]]>;
<![CDATA[Yunandriatna, Yunandriatna]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDITING Volume 14, Nomor 1, Tahun 2017 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia ]]>
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DOI: 10.14710/jaa.14.1.40-54
<![CDATA[Debt policy is one of the most important decisions for the company. It is thus important to figure out the determinants of debt policy. The main purpose of this study is to examine the effect of the size, free cash flow, managerial ownership, dividend policy on debt policy of Indonesian manufacturing public listed firms. Data collected from 195 companies from 2012 to 2014 were analyzed using multiple regression. Current study found that free cash flow and managerial ownership have negative effect on the debt policy. Furthermore, the study also found that dividend policy and company size positively affects the debt policy.]]>
<![CDATA[Government Ownership, International Operations ,Board Independence and Environmental Disclosure: Evidence from Asia–Pacific ]]>
<![CDATA[Ifada, Luluk Muhimatul]]>;
<![CDATA[Indriastuti, Maya]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 13, No 2 (2021): September 2021 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v13i2.30268
<![CDATA[Purpose: This study examines the relationship between government ownership, international operations, and board independence as an independent variable on environmental disclosure in public companies in Asia Pacific emerging markets.Method: This study used a purposive sampling method for 53 companies from 76 emerging market public companies in the Asia Pacific with an environmental disclosure score in 2018, with cross-section data. This study used secondary data that were processed by the Ordinary Least Square (OLS) method as the main research method, and showed a significant positive relationship.Findings: Government ownership, international operations, board independence, have a positive effect on environmental disclosure. Government ownership has a positive effect on environmental disclosure, meaning that companies with government ownership can be emphasized to comply with environmental regulations with better environmental disclosure. International operations positively affect environmental disclosure, meaning that companies operating internationally are more proactive in social and environmental responsibility, which can increase the interest of companies to make environmental disclosures. Board independence positively affects environmental disclosure, indicating that board independence allows a focus on long-term environmental investment through corporate environmental disclosure.Novelty: The originality of this study examines emerging market public companies throughout developing countries in the Asia Pacific. This is to capture the context of environmental disclosure among developing countries.]]>
<![CDATA[Government Ownership, International Operations ,Board Independence and Environmental Disclosure: Evidence from Asia–Pacific ]]>
<![CDATA[Ifada, Luluk Muhimatul]]>;
<![CDATA[Indriastuti, Maya]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 13, No 2 (2021): September 2021 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v13i2.30268
<![CDATA[Purpose: This study examines the relationship between government ownership, international operations, and board independence as an independent variable on environmental disclosure in public companies in Asia Pacific emerging markets.Method: This study used a purposive sampling method for 53 companies from 76 emerging market public companies in the Asia Pacific with an environmental disclosure score in 2018, with cross-section data. This study used secondary data that were processed by the Ordinary Least Square (OLS) method as the main research method, and showed a significant positive relationship.Findings: Government ownership, international operations, board independence, have a positive effect on environmental disclosure. Government ownership has a positive effect on environmental disclosure, meaning that companies with government ownership can be emphasized to comply with environmental regulations with better environmental disclosure. International operations positively affect environmental disclosure, meaning that companies operating internationally are more proactive in social and environmental responsibility, which can increase the interest of companies to make environmental disclosures. Board independence positively affects environmental disclosure, indicating that board independence allows a focus on long-term environmental investment through corporate environmental disclosure.Novelty: The originality of this study examines emerging market public companies throughout developing countries in the Asia Pacific. This is to capture the context of environmental disclosure among developing countries.]]>
<![CDATA[Peran Corporate Social Responsibility Disclosure Dalam Memediasi Mekanisme Corporate Governance Dan Earning Management Terhadap Corporate Financial Performance ]]>
<![CDATA[Luluk Muhimatul Ifada]]>;
<![CDATA[Siti Istiqomah]]>
<![CDATA[ Conference In Business, Accounting, And Management (CBAM) Vol 1, No 2 (2012): Conference In Business, Accounting And Management (Cbam) 2012 ]]>
Publisher : <![CDATA[Conference In Business, Accounting, And Management (CBAM) ]]>
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<![CDATA[The corporate social responsibility (CSR) has to be based on triple bottom lines those are social, environmental, and financial. The corporate governance mechanism is represented by managerial ownership, institutional ownership, proportion of independent commissioner board, and existence of audit committee. The objectives of this study is to examine the influence corporate governance mechanism to earnings management, CSR disclosure and corporate financial performance and examines the influence of earnings management to CSR disclosure and corporate financial performance. Beside that, this study also examines the influence of corporate governance mechanism to corporate financial performance mediated by earnings management and CSR disclosure and the influence of earnings management to corporate financial performance mediated by CSR disclosure. Earnings management and CSR as intervening variables in this study. This study takes 84 companies sample by purposive sampling in the manufacturing sector at the Indonesian Stock Exchange, which were published in financial report from 2007-2009. The analysis method used of this research is Partial Least Square (PLS) . The results of this study showed that: (1) corporate governance mechanism have positive correlation but not significant to earnings management and corporate financial performance. (2) corporate governance mechanism have positive significant influence to CSR disclosure. (3) earnings management have positive correlation but not significant to CSR disclosure and corporate financial performance. (4) earnings management and CSR disclosure doesn’t intervening variables in the relation of corporate governance mechanism to corporate financial performance. (5) CSR disclosure doesn’t intervening variable in the relation of earnings management to corporate financial performance.Keyword : Corporate Governance Mechanism, Earnings Management, CSR disclosure, Corporate Financial Performance.]]>
<![CDATA[The Role of Board of Commissioners in Islamic Social Reporting ]]>
<![CDATA[Luluk Muhimatul Ifada]]>;
<![CDATA[Chrisna Suhendi]]>;
<![CDATA[Rustam Hanafi]]>
<![CDATA[ Jurnal Economia Vol 17, No 2: October 2021 ]]>
Publisher : <![CDATA[Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for ]]>
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DOI: 10.21831/economia.v17i2.39682
<![CDATA[Abstract: This research aims to investigate how the board of commissioners plays a role in influencing Islamic social reporting. The object of this study was the disclosure of Islamic social reporting in sharia banking in Indonesia, through secondary data. Data were analyzed using multiple linear regression analysis. The findings showed the role of the board of commissioners in influencing the extent of Islamic social reporting disclosure more likely through the size of the board of commissioners, not through an independent board of commissioners or the number of board meetings. Researchers found that challenge of a great opportunity for the board of commissioners to contribute to social responsibility of companies in accordance with the provisions of Islam. Keywords: Islamic social reporting, board of commissioners, sharia banks Peran Dewan Komisaris dalam Islamic Social ReportingAbstrak: Penelitian ini bertujuan untuk mengetahui peran dewan komisaris dalam mempengaruhi Islamic social reporting. Objek penelitian ini adalah pengungkapan Islamic social reporting pada perbankan syariah di Indonesia, melalui data sekunder. Analisis data menggunakan analisis regresi linier berganda. Temuan menunjukkan bahwa peran dewan komisaris dalam mempengaruhi pengungkapan Islamic social reporting cenderung melalui ukuran dewan komisaris, bukan melalui dewan komisaris independen atau jumlah rapat dewan. Peneliti menemukan bahwa terdapat tantangan yang menjadi peluang besar bagi dewan komisaris untuk berkontribusi pada tanggung jawab sosial perusahaan sesuai dengan ketentuan Islam.Kata kunci: Islamic social reporting, board of commissioners, bank syariah]]>
<![CDATA[Managerial ownership and firm value: The role of corporate social responsibility ]]>
<![CDATA[Luluk M. Ifada]]>;
<![CDATA[Khoirul Fuad]]>;
<![CDATA[Lisa Kartikasari]]>
<![CDATA[ Jurnal Akuntansi dan Auditing Indonesia Vol 25, No 2 (2021) ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia ]]>
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DOI: 10.20885/jaai.vol25.iss2.art6
<![CDATA[This study examines the effect of managerial ownership on firm value with corporate social responsibility disclosure as a mediating variable. The population in this study are companies listed on the Indonesia Stock Exchange (IDX) and listed as LQ45 from 2017 to 2019. This study used a purposive sampling technique and 28 companies with a research period of 3 years, so that 84 samples were obtained. The data analysis techniques of this study used multiple linear regression analysis and statistical hypothesis testing with SPSS. The results show that managerial ownership has a positive effect on firm value. Furthermore, managerial ownership has a positive effect on Corporate Social Responsibility. Meanwhile, Corporate Social Responsibility has a positive effect on firm value.]]>
<![CDATA[Capital Structure and Dividend Policy Role in Building Stock Price ]]>
<![CDATA[Luluk Muhimatul Ifada]]>;
<![CDATA[Sri Sulistyowati]]>;
<![CDATA[Maya Indriastuti]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 13, No 2 (2021): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2021 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v13i2.35564
<![CDATA[This research aims to determine the effect of capital structure variables on stock price through dividend policy. Stock price is important because it can be used to assess the condition of a company and it becomes a reference for investors to invest in the company. The populations of this research were all manufacturing companies listed on Indonesia Stock Exchange for the period of 2016-2020. The sampling technique used purposive sampling method so that 230 manufacturing companies were obtained. All data were processed using Structural Equation Modeling analysis based on Partial Least Square. The results of this research indicated that the capital structure has a positive effect on dividend policy. In addition, capital structure and dividend policy have a positive effect on stock price. Alternatively stated, dividend policy succeeded in mediating the effect of capital structure on stock price.]]>
