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95 PENGARUH FAKTOR-FAKTOR KEUANGAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN Haryanto, M. Y. Dedi
Optimum: Jurnal Ekonomi dan Pembangunan Vol 5, No 1 (2015)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (102.027 KB) | DOI: 10.12928/optimum.v5i1.7810

Abstract

This research aims to know the influence of the liqudity, growth, profitability and efficiency to dividend policy. The population of this research are companies listed on the Indonesia stock exchange and the sample frame use the list of the 50 leading companies in market capitalization in 2012. The sampling methode is purposive sampling technique with two criteria and final sample are 36 listed company. Data was collected from the Indonesian Capital Market in 2012 with research period 2008-2010. This research use multiple regression to analysis data. There are one dependent variables and four independent variables. The results showed that at the level of 95%, ROE, DER, and OPM influence dividend policy while net income growth does not affect the dividend policy. But with 90% confidence, results showed that net income growth (GROW) affect dividend policy. So it can be concluded that corporate financial factors influence the dividend policy.
95 PENGARUH FAKTOR-FAKTOR KEUANGAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN M. Y. Dedi Haryanto
Optimum: Jurnal Ekonomi dan Pembangunan Vol 5, No 1 (2015)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (102.027 KB) | DOI: 10.12928/optimum.v5i1.7810

Abstract

This research aims to know the influence of the liqudity, growth, profitability and efficiency to dividend policy. The population of this research are companies listed on the Indonesia stock exchange and the sample frame use the list of the 50 leading companies in market capitalization in 2012. The sampling methode is purposive sampling technique with two criteria and final sample are 36 listed company. Data was collected from the Indonesian Capital Market in 2012 with research period 2008-2010. This research use multiple regression to analysis data. There are one dependent variables and four independent variables. The results showed that at the level of 95%, ROE, DER, and OPM influence dividend policy while net income growth does not affect the dividend policy. But with 90% confidence, results showed that net income growth (GROW) affect dividend policy. So it can be concluded that corporate financial factors influence the dividend policy.
Pengaruh Interaksi Corporate Social Responsibility dan likuiditas Saham Terhadap Earnings Response Coeficient Studi pada Perusahaan Pertambangan di Bursa Efek Indonesia Maria Yosaphat Dedi Haryanto
JEMAP Vol 1, No 2: Oktober 2018
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (141.312 KB) | DOI: 10.24167/jemap.v1i2.1559

Abstract

This study aims to prove that interaction between CSR and stock’s liquidity will affect earnings response coeficient. Earnings response coefficient is a measure of the magnitude of market reaction to information about the company as reflected by the release of financial statements, especially profit information. So it can be said ERC can reflect the quality of profit information. Reputation of a company becomes a factor that supports the quality of profit information. Corporated social responsibility is a form of corporate concern to the environment that can show the added value of the company in the eyes of investors. Meanwhile, stock liquidity is the amount of stock trading volume in the stock exchange that can give an idea of how big the market or investors have interest in these shares. This study uses a sample of mining companies listed on the Indonesia Stock Exchange and data analysis using Moderated Regression Analysis (MRA). The result of the research proves that alternative hypothesis is accepted. So it can be concluded that the interaction of corporated social responsibility with stock trading liquidity affects the quality of earnings information.
DIGITALISASI PUBLIKASI LAPORAN KEUANGAN DAERAH Pancawati Hardiningsih; Caecilia Srimindarti; Afifatul Jannah; Maria Yosaphat Dedi Haryanto
Jurnal Keuangan dan Bisnis Vol. 19 No. 1 (2021): Jurnal Keuangan dan Bisnis Volume 19 No. 1, Edisi Maret 2021
Publisher : Universitas Katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jkb.v19i1.259

Abstract

Digitalization disclosure is considered capable of reaching all aspects of society and can be accessed at any time. Advances in technology will make all information accessible easily, cheaply, and quickly. This study aims to analyze the influence of government size, accessibility, and audit opinion on the disclosure of digital local government financial reports. Population and research sample are Local Government Financial Statements. Central Java Province, as many as 29 Regency Governments and 6 City Governments for the 2015-2018 Fiscal Year that have been audited by the Supreme Audit Agency. The analysis technique uses multiple regression with the Fixed Effect Model. The results show that all independent variables, namely government size, accessibility, and audit opinion have a positive and significant effect on the disclosure of digital local government financial statements.
DIGITALISASI PUBLIKASI LAPORAN KEUANGAN DAERAH Pancawati Hardiningsih; Caecilia Srimindarti; Afifatul Jannah; Maria Yosaphat Dedi Haryanto
Jurnal Keuangan dan Bisnis Vol. 19 No. 1 (2021): Jurnal Keuangan dan Bisnis Volume 19 No. 1, Edisi Maret 2021
Publisher : Universitas Katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (309.979 KB) | DOI: 10.32524/jkb.v19i1.259

Abstract

Digitalization disclosure is considered capable of reaching all aspects of society and can be accessed at any time. Advances in technology will make all information accessible easily, cheaply, and quickly. This study aims to analyze the influence of government size, accessibility, and audit opinion on the disclosure of digital local government financial reports. Population and research sample are Local Government Financial Statements. Central Java Province, as many as 29 Regency Governments and 6 City Governments for the 2015-2018 Fiscal Year that have been audited by the Supreme Audit Agency. The analysis technique uses multiple regression with the Fixed Effect Model. The results show that all independent variables, namely government size, accessibility, and audit opinion have a positive and significant effect on the disclosure of digital local government financial statements.