Tina Martini, Tina
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Journal : AKTSAR: Jurnal Akuntansi Syariah

Pengaruh Kebijakan Dividen, Kebijakan Hutang dan Good Corporate Governance terhadap Nilai Perusahaan yang Terdaftar di Jakarta Islamic Index Periode 2014-2016 Martini, Tina; Sunarto, S.
AKTSAR: Jurnal Akuntansi Syariah Vol 1, No 2 (2018): December 2018
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v1i2.5529

Abstract

This study aims to empirically examine the effect of dividend policy, debt policy, and good corporate governance on the value of companies listed in the Jakarta Islamic Index for the 2014-2016 period. This type of research is field research, which is conducting research in the field to obtain data or information directly. Data collection techniques using the documentation method. The data analysis technique used is descriptive analysis, multiple regression analysis, partial t test and coefficient of determination. The results showed that the dividend policy variable had a significant positive effect on firm value, the debt policy variable has a significant positive effect on firm value, the variables of good corporate governance do not affect the value of the company.
Urgensi Persistensi Laba : Antara Volatilitas Penjualan, Arus Kas Operasi, Tingkat Utang, dan Ukuran Perusahaan pada Perusahaan Manufaktur Sektor Barang dan Konsumsi yang Terdaftar di ISSI Periode 2016-2019 Humayah, Sofiatun; Martini, Tina
AKTSAR: Jurnal Akuntansi Syariah Vol 4, No 1 (2021)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v4i1.10601

Abstract

The purpose of this study is to analyze and obtain empirical evidence on whether there is an influence between sales volatility, operating cash flow, debt level, and firm size on earnings persistence. This research is associative research with a quantitative approach. The technique used in sampling is purposive sampling. The data used in this research is secondary data. Furthermore, the data were analyzed using panel data regression analysis using the help of Eviews 10. The object of this research is a manufacturing company in the goods and consumption sector listed on the Indonesian Sharia Stock Index (ISSI) for the 2016-2019 period. The number of samples in this study was 15 companies. The results of this test partially debt level and firm size have a negative effect on earnings persistence. Meanwhile, sales volatility and operating cash flow have no effect on earnings persistence. The four independent variables have a proportion of 90.88% of their influence on the dependent variable and 9.12% is explained by other variables not included in the study.