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All Journal International Journal of Application on Economics and Business
Rini Tri Hastuti
Accounting Program, Faculty of Economics and Business, Universitas Tarumanagara
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analysis of Determinants of Artificial Income Smoothing Among Manufacturing Companies for the Period 2018-2020 Rini Tri Hastuti; Augustpaosa Nariman; Joan Ananda
International Journal of Application on Economics and Business Vol. 1 No. 1 (2023): February 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i1.80-87

Abstract

The purpose of my study is to empirically examine the impact of firm size and liqudity on artificial income smoothing practices and to test the capability of institutional ownership in moderating the impact of firm size and liquidity on artificial income smoothing practices. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2018 – 2020. This study used a purposive sampling technique based on criteria and obtained a sample of 72 observational data with a total of 216 data for three years. The data used are secondary data in the form of financial statements and processed using econometrics views (E-Views) software versi 12. The results showed that firm size had a significant negative impact on income smoothing. Meanwhile, liquidity does not have a significant impact on income smoothing. Institutional ownership cannot moderate the relationship between firm size and liquidity on artificial income smoothing.
Profitability and Leverage Effect on Firm Value with Corporate Social Responsibility as Moderating Variable in Manufacturing Company Rini Tri Hastuti; Janice Clairine Tertia
International Journal of Application on Economics and Business Vol. 1 No. 1 (2023): February 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i1.88-97

Abstract

This research aims to determine the effect of profitability and leverage on firm value using corporate social responsibility as moderating variable in manufacturing companies listed on the Indonesia Stock Exchange during the 2018-2020 period. A total of 168 samples selected from 56 companies during the research period using purposive sampling method. Research data obtained from secondary data, namely company’s annual report which are routinely published by companies listed on the Indonesia Stock Exchange every year. Also, Statistical Product and Service Solutions (SPSS) version 25 was used to process the data. The results showed that profitability and leverage had a significant positive effect on firm value. Corporate social responsibility as moderating variable has a significant effect on the relationship between profitability and firm value, but has no effect on the relationship between leverage and firm value.
FACTORS AFFECTING DIVIDEND POLICY WITH BUSINESS RISK AS MODERATION VARIABLES Rini Tri Hastuti; Ardhiansyah Rasyid; Ari Pambudi
International Journal of Application on Economics and Business Vol. 1 No. 3 (2023): Agustus 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i3.1146-1156

Abstract

This study aims to determine the effect of liquidity, profitability, growth in assets on dividend policy and also the effect of moderating variables on business risk. The research data is data on manufacturing companies listed on the IDX in the form of financial statements for 2018-2020. The sample was selected using purposive sampling technique and obtained a sample of 38 companies. The research data is panel data which is processed using Eviews 12. The results of this study are profitability has a negative and significant effect on dividend policy. Liquidity and growth in assets have no significant effect on dividend policy. Meanwhile, the moderating variable of business risk can be moderated by weakening the relationship between growth in assets and dividend policy. However, the moderating variable of business risk cannot moderate the relationship between liquidity and profitability to dividend policy.
FACTORS AFFECTING DIVIDEND PAY OUT RATIO WITH ROE (RETURN ON EQUITY) AS MODERATING VARIABLE Rini Tri Hastuti; Richard Andrew
International Journal of Application on Economics and Business Vol. 1 No. 3 (2023): Agustus 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i3.1157-1164

Abstract

The purpose of this research is to find out whether cash ratio and ATO (asset turnover) have an influence on dividend pay-out ratio by using ROE (return on equity) as a control variable or moderating variable in the manufacturing industry listed on the Indonesia Stock Exchange during the 2018-2020 period. Samples were taken using purposive sampling method, and the data obtained were 39 firms. The data is processed using statistical software applications to analyze into multiple regression equations, namely the EViews program version 12 and Microsoft Excel 2010. This study provides test results that cash ratio and ATO (asset turnover) have an insignificant negative effect on dividend pay-out ratio. ROE (return on equity) cannot moderate cash ratio on dividend pay-out ratio. But ROE (return on equity) can moderate ATO (asset turnover) on dividend pay-out ratio. The conclusion of this study can analyze the factors that influence firm performance in increasing dividend pay-out ratio so that investors are interested in investing.
Co-Authors Ardhiansyah Rasyid Ari Pambudi Augustpaosa Nariman Janice Clairine Tertia Joan Ananda Richard Andrew