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All Journal JURNAL ILMIAH GLOBAL EDUCATION Jurnal Ekonomika Manajemen Dan Bisnis Jurnal Point Equilibrium Manajemen dan Akuntansi
Maretha Primadyan
Universitas Sumatera Barat
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Other

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Pengaruh Struktur Kepemilikan Terhadap Kebijakan Dividen di Era Covid 19 Maretha Primadyan; Winona Kumara Dewi
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 1 No. 2 (2023): Juli - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (200.912 KB) | DOI: 10.47233/jemb.v1i2.512

Abstract

Penelitian ini bertujuan untuk menguji pengaruh struktur kepemilikan yang terdiri dari kepemilikan manajerial, kepemilikan institusional, dan kepemilikan publik terhadap kebijakan dividen ketika terjadi ketidakstabilan kondisi ekonomi saat era covid 19. Sampel penelitian ini diambil dari laporan keuangan perusahaan yang terdaftar dalam index LQ45 di Bursa Efek Indonesia dari tahun 2020-2021 dan berjumlah sebanyak 46 buah. Adapun teknik pengambilan sampel dengan metode purposive sampling. Jenis penelitian ini adalah kuantitatif dan menggunakan metode analisis linear berganda. Hasil penelitian mengungkapkan bahwa kepemilikan manajerial tidak memiliki pengaruh signifikan dalam kebijakan deviden. Namun, kepemilikan institusi dan kepemilikan publik memiliki pengaruh signifikan terhadap kebijakan dividen.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP FINANCIAL DISTRESS DAN SIKLUS HIDUP PERUSAHAAN Risa Wahyuni EDT; Maretha Primadyan; Winona Kumara Dewi
Jurnal Ilmiah Global Education Vol. 4 No. 2 (2023): JURNAL ILMIAH GLOBAL EDUCATION, Volume 4 Nomor 2, Juni 2023
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v4i2.726

Abstract

The purpose of this study is to test and analyze the effect of Corporate Social Responsibility on Financial Distress and Firm Life Cycle. The researcher used the sampling method by Purposive Sampling. The data collection technique in this study used documentation techniques by collecting financial reports and annual reports of mining companies from the Indonesian Stock Exchange. Based on the results of the study, it can be concluded that Corporate Social Responsibility has a positive effect on Financial Distress and Corporate Social Responsibility has no effect on the Firn Life Cycle. Where the value of R Square of Corporate Social Responsibility on Financial Distress is 0,109 or the effect is 10,9% and the value of R Square of Corporate Social Responsibility on the Firm Life Cycle is 0,032 or the effect is 3.2%, the rest is influenced by other variables not described in this research.  
HUBUNGAN KOMPLEKSITAS INFORMASI (TRANSAKSI PIHAK BERELASI DAN PENGHINDARAN PAJAK) DAN BIAYA AUDIT Maretha Primadyan; Eliza fatima
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 3 No. 1 (2021): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v3i1.71

Abstract

The purpose of this paper is to examine the relationship of information complexity and audit fee. The complexity of information comes from related party transaction and tax avoidance. Related party transaction are measured by the sum of sales, purchases, loans and loans between related parties. Tax avoidance is measured by Cash ETR. The population of this study is all companies listed on the Indonesia Stock Exchange (IDX) during the period 2013-2017. The final sample in this study was 241 observations. The results of this study are tax avoidance does not have a positive relationship on audit fee. Then, related party transaction have a positive effect on audit fee. In addition, this study also examined the role of institutional ownership on the relationship of information complexity (related party transaction and tax avoidance) to audit fee. This study reveals that institutional ownership has been shown to weaken the relationship between tax avoidance and audit fee. With the existence of institutional ownership as good external monitoring, the effect of tax avoidance on audit fee is expected to be minimized. Along with monitoring of institutional investors, the risks faced by auditors will be reduced in auditing and this will have an impact on audit fee.
Co-Authors Eliza Fatima RISA WAHYUNI EDT Winona Kumara Dewi