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All Journal Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ekuilnomi Jurnal Abdimas Bina Bangsa Jurnal Ekonomi Jurnal Inovasi Masyarakat
Paulus Sugianto Yusuf
Universitas Widyatama
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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Journal : Jurnal Ekuilnomi

 1 
Faktor - Faktor yang Mempengaruhi Opini Audit Rini Susiani; Andhika Ligar Hardika; Paulus Sugianto Yusuf; Supriyanto Ilyas; Syafdinal; Lilis Maryanti
Jurnal Ekuilnomi Vol. 5 No. 2 (2023): Jurnal Ekuilnomi Vol 5 No 2 Nov 2023
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/ekuilnomi.v5i2.764

Abstract

Tujuan penelitian ini untuk menemukan bukti empiris mengenai faktor-faktor yang mempengaruhi Opini Audit pada Kantor Akuntan Publik di Bandung dan Jakarta. Populasi dalam penelitian ini adalah seluruh auditor yang bekerja di KAP yang berada di Bandung dan Jakarta. Jumlah Populasi dalam penelitian ini adalah 59 KAP berafiliasi (54 KAP Jakarta dan 5 KAP Bandung). Jenis data yang digunakan data primer berupa jawaban atas kuesioner kepada auditor KAP di Bandung dan Jakarta. Metode penentuan sampel menggunakan metode convenience sampling dan diolah dengan menggunakan analisis regresi linear berganda melalui program perangkat lunak SPSS 25,0. Hasil penelitian menunjukkan bahwa variabel pengalaman auditor dan profesionalisme tidak berpengaruh terhadap opini audit, sedangkan etika audit berpengaruh terhadap opini audit. Secara simultan pengalaman auditor, profesionalisme dan etika audit berpengaruh terhadap opini audit
The Influence of Profitability, Liquidity, and Growth of Company on Dividend Policy (Study of Manufacturing Industrial Listed Company on the Indonesian Stock Exchange Period 2018 - 2022) Paulus Sugianto Yusuf; R. Roosaleh Laksono T. Y; R. Ferry Mulyawan M.
Jurnal Ekuilnomi Vol. 6 No. 2 (2024): Ekuilnomi 6 No 2 Mei 2024
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/6wzct550

Abstract

The research aims to investigate the impact of Profitability, Liquidity, and Company Growth on Dividend Policy in the manufacturing industry listed on the Jakarta Stock Exchange from 2018 to 2022. The Dividend Payout Ratio (DPR) is used as a proxy for dividend policy, while Return on Equity (ROE), Cash Ratio, and Dividend Growth per share are used as proxies for profitability, liquidity, and company growth, respectively. The research adopts a causal research approach using quantitative calculations. The research population includes all manufacturing industries listed on the Indonesia Stock Exchange during the 2018 - 2022 period. The sampling technique is based on a specific objective, and the data analysis involves multiple linear regressions, preceded by necessary tests. The data analysis is conducted using the SPSS (Statistical Package for the Social Sciences) computer program. The results indicate that profitability (ROE) and liquidity (Cash Ratio) do not affect dividend policy (DPR), whereas company growth (dividend growth per share) influences dividend policy (DPR) for manufacturing companies listed on the Indonesian Stock Exchange from 2018 to 2022.
Co-Authors Andhika Ligar Hardika Ingrid Larasati Agustina Lilis Maryanti R. Ferry Mulyawan M. R. Roosaleh Laksono T. Y Rini Susiani Supriyanto Ilyas Syafdinal Syafdinal Syafdinal Tria Apriliana