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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Akuntansi & Auditing Indonesia E-Jurnal Akuntansi Universitas Udayana JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Ekonomi Bisnis Media Riset Akuntansi Accounting Journal of Economics, Business, & Accountancy Ventura AKUNTANSI DEWANTARA International Journal of Business, Humanities, Education and Social Sciences (IJBHES) BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Dharma Bhakti Ekuitas Aptekmas : Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi dan Bisnis
Atika Jauharia Hatta Hambali
Sekolah Tinggi Ilmu Ekonomi YKPN, Yogyakarta, Indonesia
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Journal : Jurnal Akuntansi

 1 
Faktor-Faktor yang Mempengaruhi Kebijakan Deviden: Investigasi Pengaruh Teori Stakeholder Atika Jauhari Hatta
Jurnal Akuntansi dan Auditing Indonesia Vol. 6 No. 2 (2002)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Some debates have been considerable around how dividend policy affects shareholder wealth. There are three contradictive theories; some researchers believe that dividends increase shareholder wealth while others argue that dividends are irrelevant, and the others believe that dividend decrease shareholder wealth. The objective of this paper is to investigate the relationship the dividend policy decisions and investments decisions of a firm. The theory has been proposed that can link the two decisions, called stakeholder theory. This theory views the firm as a nexus of contracts and includes investor and non-investor as firm’s stakeholders. The interest of non-investor stakeholder can influence financial decisions through implicit claims. Using net organizational capital (NOC) as a proxy for the level of non-investor stakeholder influences, this research found that such relationship does exist, even though the sign doesn’t consistent with the hypothesis.Keywords: Dividend policy, implicit claim, and Stakeholder theory.
HUBUNGAN EKUILIBRIUM JANGKA PANJANG ANTARA VARIABEL EKONOMI MAKRO DAN RETURN SAHAM Atika Jauharia Hatta
Jurnal Akuntansi dan Auditing Indonesia Vol. 16 No. 1 (2012)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Penelitian ini bertujuan untuk menginvestigasi hubungan antara variabel makroekonomi dan return saham di Indonesia. Sampel terdiri dari 58 observasi dari data Bursa Efek Indonesia pada tahun 1990 hingga 2004. Penggunaan data tersebut dikarenakan pada tahun 1997 di Indonesia terdapat structural break pada data yang disebabkan oleh krisis ekonomi. Kontribusi dari penelitian ini adalah penggunaan pengujian akar unit Zivot-Andrews untuk mengakomodasi data structural break tersebut. Hasil analisis regresi yang dilakukan dengan menggunakan EngleGranger dan Gregory-Hansen untuk pengujian kointegrasi menunjukkan bahwa hanya variabel output dan nilai tukar yang mempengaruhi keseimbangan hubungan jangka panjang return saham. Hasil yang konsisten juga ditunjukkan oleh model koreksi kesalahan. Kata kunci: keseimbangan jangka panjang, return saham, variabel makroekonomi, kointegrasi, error correction model.
Co-Authors Algifari Algifari Anggreni Dian Kurniawati Bambang Sugeng Dwiyanto Bhakti Nur Istiqomah Algifari Bianka Andriyani Cahyo Indraswono Deranika Ratna Kristiana Desti Sri Widaningsih Doddy Hapsoro Efraim Ferdinan Giri Eliya Isfaatun Emilia, Safira Putri Faradiba Alivia Rahma Junaidi Junaidi Kamalia Putri Marwanta, Y.Yohakim Matheas Prihargo Wahyandono Matheus Fanu Ahoinai Melisa Tania Putri Muhammad Harris Maulana Muhammad Sabandi Muhammad Sabandi Nada Devita Limbong Nurofik Nurofik Nyimas Belinda Thania Setiadi Oktyas Budiyati Safira Putri Emilia Sayyidah Nurul Kusuma Dewi Selviana Lelan Naitili Shita Lusi Wardani Toyibah Kusumawati Toyibah Kusumawati Valeria Flora Seran Winda Erlita Wisnu Pajogo Algifari