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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Dinamika Akuntansi Jurnal Penelitian LPPM (Lembaga Penelitian dan Pengabdian kepada Masyarakat) IKIP PGRI MADIUN JABE (Journal of Accounting and Business Education)
Purweni Widhianningrum
IKIP PGRI
Economics, Econometrics & Finance Education Social Sciences

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Journal : Jurnal Dinamika Akuntansi

 1 
THE INFLUENCE OF DIVIDEND PAYOUT RATIO AND FREE CASH FLOW TO DEBT TO EQUITY RATIO Hapsari, Yurizki Wida; Isharijadi, Isharijadi; Widhianningrum, Purweni
Jurnal Dinamika Akuntansi Vol 8, No 1 (2016): March 2016
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v8i1.9116

Abstract

This study aimed to analyze the effect of dividend payout ratio and free cash flow to the debt to equity at the manufacturing companies which listed in the Indonesia Stock Exchange. The population of this study is manufacturing companies which listed in Indonesia Stock Exchange during the year 2010, 2011, 2012, and 2013 a number of 128 companies. Purposive sampling is used for sampling technique, as many as 33 companies. Data analytical technique in the study is multiple linear regression analysis. The results of this study proved that the dividend payout ratio had significant negative effect on the debt to equity. It showed that the dividend payments appeared as a substitute for debt in the capital structure at the company. Free cash flow positively and significantly influenced debt to equity. It was due to the investment in working capital of the company was greater than the companys operating cash flow.
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN SELAMA KRISIS KEUANGAN TAHUN 2007-2009 Widhianningrum, Purweni; Amah, Nik
Jurnal Dinamika Akuntansi Vol 4, No 2 (2012): September 2012
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v4i2.2167

Abstract

Penelitian ini bertujuan untuk menentukan dampak dari mekanisme good corporate governance (yang diproksikan oleh kepemilikan institusional, komisaris independen dan kepemilikan managerial) pada kinerja keuangan perusahaan. Teknik sampling yang digunakan adalah purposive sampling dengan metode sampling judgement. Kriteri dalam menentukan sampel adalah apakah  perusahaan perbankan tersebut terdaftar pada bursa efek jakarta dari tahun 2007-2009 dan apakah perusahaan tersebut secara konsisten mempublikasikan laporan keuangan yang sudah diaudit selama masa penelitian. Berdasarkan metode purposive sampling, ada 28 perusahaan yang memenuhi kriteria tersebut . Hasil penelitian menunjukkan bahwa secara parsial variabel komisionaris independen berefek negatif pada kinerja keuangan perusahaan. Hasil penelitian ini meneunjukkan bukti empiris bahwa  proporsi komisionaris independent perusahaan hanyalah suatu formalitas yang digunakan untuk memenuhi aturan. Sehingga fungsi kontrol yang seharusnya menjadi tanggung jawab komisionaris menjadi tidak efektif. Hal ini akan mengakibatkan kinerja perusahaan menurun.This study aims to determine the effect of good corporate governance mechanisms (which is proxied by institutional ownership, independent commissioners, and managerial ownership) of the company’s financial performance. The sampling technique used is purposive sampling with the judgment sampling method.  Whether the banking companies are listed in Indonesian Stock Exchange during the period of 2007 - 2009 and whether the companies consistently publishes their audited financial statements during the study period are the criteria in determining the samples too. Based on the purposive sampling method, there are 28 companies that meet the above criteria. The results of study indicate that only partially independent commissioner variables negatively affect the company’s financial performance (ROI). The results are perform that the proportion of the company’s independent commissioner is merely a formality. It is used to meet the regulation only so that supervisory functions that should be the responsibility of commissioners is ineffective. Then, as a result the company’s performance will decline
Co-Authors Hestin Mawarni, Hestin Imroatin, Choirul Indahsari, Lilis Nur Isharijadi Isharijadi, Isharijadi Nik Amah Pungky Hapsari, Pungky Rizal Achmad Maulana, Rizal Achmad Yurizki Wida Hapsari, Yurizki Wida