scholarly journals PENGARUH ARUS KAS OPERASI TERHADAP PERUBAHAN DIVIDEN DENGAN AKRUAL SEBAGAI VARIABEL MODERATING

2008 ◽  
Vol 8 (3) ◽  
pp. 258 ◽  
Author(s):  
Meythi ,
Keyword(s):  
Confidence Interval ◽  
Empirical Evidence ◽  
Sampling Method ◽  
Dividend Policy ◽  
Cash Flows ◽  
Dividend Yield ◽  
Multiple Regressions ◽  
Purposive Sampling ◽  
Policy Model ◽  
Empirically Supported

<p class="Style2">This research is aimed to examine and find out empirical evidence of the influence cash flows from operations on dividend changes with accrual as the moderating variable. The contributions of this study are twofold. First, suggesting the investors to use cash flows from operations when the predict dividend yield or dividend changes. Second, enriching literature on financial field.The hypothesis was tested by multiple regressions analysis for 30 firm on Indonesian Stocks Exchange (IDX) for period 1999 until 2005 with 95% confidence interval. The data are collected using purposive sampling method. The association between cashflows from operations and dividend changes are measured by Lintner's autoregresive dividend policy model (1956). The dividend changes are measured by using Firm-Specific Coefficients Methodology (FSCli<sup>,</sup> 0. This study provides evidence that accrual hasn't impact on the association between cash flows from operations and dividend changes. Thus, thehypothesis ofthe research is not empirically supported.</p>Keywords: Cash Flows from Operations, Dividend Changes, andAccrual

scholarly journals Pengaruh Profitabilitas pada Kebijakan Dividen dengan Investment Opportunity Set sebagai Variabel Pemediasi

2020 ◽  
Vol 30 (1) ◽  
pp. 212
Author(s):  
Ida Ayu Nabila Meidyna ◽  
Made Mertha
Keyword(s):  
Data Analysis ◽  
Path Analysis ◽  
Empirical Evidence ◽  
Sampling Method ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Investment Opportunity ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Investment Opportunity Set

The amount of dividends distributed to shareholders depends on the company's dividend policy. This study aims to obtain empirical evidence about the effect of profitability on dividend policy with an investment opportunity set as a mediating variable. This research was conducted at companies classified as LQ45 index on the Indonesia Stock Exchange. The sampling method used was purposive sampling to obtain 87 observations. Data analysis technique used is path analysis. Based on research results, it is known that profitability has a positive and significant effect on investment opportunity set. Profitability has a positive and significant effect on dividend policy. Investment opportunity set has a negative and significant effect on dividend policy. Investment opportunity set is able to mediate the effect of profitability on dividend policy.

scholarly journals PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, PERTUMBUHAN PERUSAHAAN DAN STRUKTUR KEPEMILIKAN TERHADAP KEBIJAKAN DIVIDEN

2020 ◽  
Vol 11 (1) ◽  
pp. 81-107
Author(s):  
Alvina Gunawan ◽  
KARINA HARJANTO
Keyword(s):  
Empirical Evidence ◽  
Multiple Regression ◽  
Sampling Method ◽  
Dividend Policy ◽  
Secondary Data ◽  
Regression Method ◽  
Purposive Sampling ◽  
Manufacture Sector ◽  
Multiple Regression Method ◽  
Research Show

The objective of this research is to obtain empirical evidence about the effect of profitability, leverage, company’s size, company’s growth and structure ownership towards dividend policy. The sample in this research is selected by using purposive sampling method. Data used in this research are secondary data. Data used in this research is analyzed by using multiple regression method. There are 10 manufacture firms selected as sample which simultaneously for the year 2013-2016 have been registered as manufacture sector in BEI. The results of this research show that (1) profitability has significant effect to dividend policy, (2) leverage doesn’t have significant effect to dividend policy, (3) company’s size has significant effect to dividend policy, (4) company’s growth doesn’t have  significant effect to dividend policy, (5) structure ownership doesn’t have significant effect to dividend policy.

ENGARUH PEMAHAMAN AKUNTANSI DAN KETENTUAN PERPAJAKAN SERTA TRANSPARANSI DALAM PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI USAHAWAN PADA UKM DI YOGYAKARTA

MODUS ◽  
2016 ◽  
Vol 27 (1) ◽  
pp. 41 ◽  
Author(s):  
Sumianto Sumianto ◽  
Ch Heni Kurniawan
Keyword(s):  
Tax Policy ◽  
Sampling Method ◽  
Tax Compliance ◽  
Likert Scale ◽  
Multiple Regressions ◽  
Purposive Sampling ◽  
Analysis Tools ◽  
Survey Approach

This study aims to determine the efect of understanding of accounting and tax provisions and the tax transparency on tax compliance. This research was conducted on individual taxpayers SMEs in Yogyakarta. This study used a survey approach as collecting data method. The sample in this study was taken using purposive sampling method. Subjects in this study are individual taxpayers, particularly SMEs in Yogyakarta. Multiple regressions with Likert scale measurement were used as the analysis tools. One hundred respondents individual taxpayers entrepreneurs, especially SMEs in Yogyakarta were used as the respondents and the fnding of this study is that the understanding of the accounting and tax provisions comprehension positive efect on tax compliance. Researchers also found that transparency does not afect the taxpayer compliance.Key Words : Accounting Comprehension , Tax Policy, Transparency, Compliance

scholarly journals ANALISIS PENGARUH KEBIJAKAN HUTANG, KEBIJAKAN DIVIDEN, DAN PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN PEMBIAYAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

BISMA ◽  
2019 ◽  
Vol 13 (1) ◽  
pp. 43
Author(s):  
Febriani Florentin Sinaga
Keyword(s):  
Path Analysis ◽  
Sampling Method ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Financial Data ◽  
Factors Affecting ◽  
Purposive Sampling ◽  
Company Value ◽  
Company Growth ◽  
Debt Policy

This study aims to analyze the effect of debt policy, dividend policy, and company growth on company value, with profitability as the intervening variable, in the finance companies listed on the Indonesia Stock Exchange (IDX). The population of this study was all finance companies listed on IDX for the period of 2015 and 2016. The purposive sampling method was used in this study with the sample consisted of 12 finance companies. Data used were financial data sourced from the website of IDX. Data were analyzed using path analysis with two equations, i.e., the factors affecting company value and the factors affecting company profitability. Results of the study showed that debt policy, dividend policy, company growth, and profitability have no significant effect on company value. This study also found that debt policy and company growth  have no significant effect on profitability, while dividend policy significantly affects profitability. Keywords : Debt policy, dividend policy, company growth, profitability

scholarly journals THE EFFECT OF LIQUIDITY, PROFITABILITY, LEVERAGE ON CORPORATE VALUE WITH DIVIDEND POLICY AND BI RATE AS MODERATED VARIABLES (Study of Banking Companies Listed on the Indonesia Stock Exchange in 2014-2017)

2020 ◽  
Vol 4 (1) ◽  
pp. 1
Author(s):  
Dana Eka Setiawan ◽  
Ika Yustina Rahmawati
Keyword(s):  
Sampling Method ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Secondary Data ◽  
Annual Reports ◽  
Corporate Value ◽  
Purposive Sampling

<p><em>This study aims to examine the effect of liquidity, profitability, leverage on corporate value with dividend policy and the BI Rate as a moderating variable on banking companies listed on the Indonesia Stock Exchange in 2014-2017. The study used a purposive sampling method for sampling, as many as 13 banks based on criteria. This study uses secondary data from company annual reports. Data were analyzed using SPSS 25. The results showed that: liquidity had a negative and not significant effect on corporate value, profitability had a positive and significant effect on corporate value, leverage had a negative and not significant effect on corporate value, dividend policy and the BI Rate are not able to moderate the effect of liquidity, profitability, and leverage on corporate value.</em></p>

scholarly journals Faktor – Faktor Yang Mempengaruhi Kebijakan Dividen Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2012-2016

2017 ◽  
Vol 8 (2) ◽  
Author(s):  
Gloria Julianita Sendow ◽  
Grace B Nangoi ◽  
Winston Pontoh
Keyword(s):  
Stock Price ◽  
Sampling Method ◽  
Dividend Policy ◽  
Annual Report ◽  
Annual Reports ◽  
Purposive Sampling ◽  
The Third ◽  
Closing Price ◽  
Logistic Regression Method ◽  
Retained Earnings

Abstract. This study aims to determine the effect of Stock Price (Closing Price), Profitability (ROA), Retained Earnings to Total Assets (RETA), Liquidity (CR) and Debt (DAR) on Dividend Policy in Indonesian manufacturing company during 2012 to2016. 28 companies were chosen as samples. They were selected by purposive sampling method. This study obtained those companies’ annual reports from their official websites. Hypotheses were tested by using logistic regression method. The results show that the first hypothesis of stock price does not affect  Dividend policy (0.156 > 0.05); the second hypothesis is profitability, it affects Dividend policy (0.003 < 0.005; the third hypothesis is RETA, it does not affect Dividend Policy (0.131 > 0.05), the fourth one is Liquidity, it does not affect Dividend policy (0.888 > 0.05); and the fifth hypothesis is Debt (DAR), it does not affect Dividend Policy (0.365 > 0.05).Keywords: Dividend Policy, Stock Price, Profitability, RETA, Liquidity, Debt. Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh Harga Saham (Closing Price), Profitabilitas (ROA), Retained Earnings to Total Assets (RETA), Likuiditas (CR) dan Hutang (DAR) terhadap Kebijakan Dividen pada perusahaan manufaktur yang terdaftar di BEI pada tahun 2012-2016.  Pemilihan sampel dengan menggunakan metode purposive sampling sehingga diperoleh jumlah sampel sebanyak 28 perusahaan. Penelitian ini menggunakan data sekunder yaitu laporan tahunan (annual report) yang diperoleh melalui website resmi perusahaan. Pengujian hipotesis dilakukan dengan menggunakan metode regresi logistik. Hasil penelitian menunjukkan bahwa hipotesis pertama yaitu harga saham tidak mempengaruhi kebijakan dividen (0.156 > 0.05), hipotesis kedua yaitu profitabilitas mempengaruhi kebijakan dividen (0.003 < 0.05), hipotesis ketiga yaitu RETA tidak mempengaruhi kebijakan dividen (0.131 > 0.05), hipotesis keempat yaitu likuiditas tidak mempengaruhi kebijakan dividen (0.888 > 0.05) dan hipotesis ke lima yaitu hutang tidak mempengaruhi kebijakan dividen (0.365 > 0.05).Kata Kunci: Kebijakan dividen, harga saham, profitabilitas, RETA, likuiditas, hutang

scholarly journals Good Cooperatives’ Governance and Performance in Banyumas Region

2020 ◽  
Vol 18 (2) ◽  
Author(s):  
Feriyani Budiyah ◽  
Eko Suyono
Keyword(s):  
Empirical Evidence ◽  
Sampling Method ◽  
Good Governance ◽  
Purposive Sampling ◽  
And Performance ◽  
Cooperative Governance

This study aims to analyze the influence of good cooperative governance (i.e., transparency,accountability, responsibility, independence, and fairness) on cooperative performance. Byusing a purposive sampling method this study ended-up with 32 cooperatives in Banyumas assamples with the questionnaires were distributed during August 7-13, 2015. The findings fromOLS regression show that all governance variables (i.e., transparency, accountability,responsibility, independence, and fairness) influence positively on cooperative performance.Therefore, with its limitation such as a small number of samples this study contributes to thebody of knowledge by providing empirical evidence on how governance variable influencespositively for cooperative performance in the lack of study on the issues of good governance forcooperatives.

scholarly journals APAKAH OPINI AUDIT MERUPAKAN SEBUAH GOOD NEWS? PENGUJIAN TEORI SIGNALING

2016 ◽  
Vol 4 (1) ◽  
pp. 1
Author(s):  
Dwi Ratmono ◽  
Dias Nurmalasari
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Good News ◽  
Accounting Standard ◽  
Audit Opinion ◽  
Multiple Regressions ◽  
Purposive Sampling ◽  
Unexpected Earnings ◽  
Reporting Delay ◽  
Better Than

The objective of this study is to examine the effect of audit opinion and change in audit opinion on reporting delay. The auditor switch, the new accounting standard, unexpected earnings, leverage and profitability used ascontrol variables. This study proposes hypotheses that the audit opinion which is better than the previous year will negatively affect reporting delay. Meanwhile, change in audit opinion better than the previous year will negatively affect on the reporting delay. Samples of this research is 170 manufacture firms listed in Indonesian Stock Exchange in year 2011-2012 that selected by using purposive sampling method. The technique of analysis used for examining the hypothesis is multiple regressions. The result of this research that audit opinion and change in audit opinion negatively affects reporting delay. Firms that receiving unqualified audit opinion and audit opinion better than the previous year gave a good news for investors so as to reduce the reporting delay.

scholarly journals Pengaruh Pemahaman Akuntansi dan Pemahaman Perpajakan terhadap Kepatuhan Wajib Pajak pada KPP Pratama Madiun

2020 ◽  
Vol 30 (9) ◽  
pp. 2231
Author(s):  
Huda Trihatmoko ◽  
Muhammad Raihan Mubaraq
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Empirical Evidence ◽  
Sampling Method ◽  
Likert Scale ◽  
Purposive Sampling ◽  
Compliance Measurement ◽  
Strongly Agree

The research aims to provide empirical evidence of the influence understanding of accounting and understanding of taxation on taxpayer compliance. Measurement of variables in this study using a Likert scale from scale 1 to strongly disagree to scale 4 to strongly agree. The sample in this study was 112 individual taxpayers in KPP Pratama Madiun. Sampling refers to the Slovin formula with a purposive sampling method and analyzed using multiple linear regression. The results of this study indicate that the understanding of accounting has no effect on taxpayer compliance while understanding of taxation has an effect on taxpayer compliance. Keywords: Understanding of Accounting; Understanding of Taxation; Taxpayer Compliance.

ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP EARNING MANAGEMENT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK JAKARTA

2007 ◽  
Author(s):  
Vince Ratnawati ◽  
Ailen Safitri
Keyword(s):  
Board Of Directors ◽  
Empirical Evidence ◽  
Sampling Method ◽  
Research Result ◽  
Earning Management ◽  
Probability Sampling ◽  
Purposive Sampling ◽  
Sample Result

Purpose of this research is to obtain empirical evidence about reputation factor influence of auditor, number of board of directorses, leverage, and stock percentage yamg on the market to public at listing manufacturing business of Effect Jakarta. Variable at this research is earning management as variable dependent and reputation of auditor, number of board of directorses, leverage, stock percentage that is on the market to public is variable independent. Management income is measured by using accrual discretionary. Sampling in this research applies technique non probability sampling ( purposive sampling method) and based on criteria which had been spec field only 85 competent companies to be made sample. Result of this research indicates that influential significant to management of income, while board of directors amounts, leverage, and stock percentage that is on the market to public doesn't have an effect on significant to management of income. Finding in this research supports research result done by Veronica and Bacthiar (2004) and Kusumaning (2004)

Sign in / Sign up

Export Citation Format

Share Document