Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas terhadap kebijakan dividen pada perusahaan manufaktur barang konsumsi sektor industri pada periode 2010 - 2014. Penelitian ini menggunakan metode deskriptif verifikatif. Populasi penelitian dan sampel 11 perusahaan. Alat untuk mengolah data menggunakan eviews 8. Hasil penelitian menunjukkan bahwa profitabilitas dengan nilai thitung > ttabel (-1,272 > -2,008), artinya profitabilitas tidak berpengaruh signifikan terhadap kebijakan dividen This study aims to determine the effect of profitability on dividend policy in industrial goods manufacturing companies in the 2010-2014 period. This research uses descriptive verification method. Study population and sample of 11 companies. Tools for processing data using eviews 8. The results of the study show that profitability with a tcount> ttable (-1,272> -2,008), meaning that profitability does not significantly influence dividend policy
Purpose: The purpose of this study is to determine whether abnormal audit fees, independence, and competence affect the audit quality according to 9 Public Accounting Firms in Bandung. The factors tested in this study are abnormal audit fee, independence, and competence as the independent variables while auditing quality is the dependent variable. Research Methodology: The sampling method used in this study is nonprobability sampling. The reason for choosing the method is the consideration that the selected data sample meets the criteria being tested. The sample selection criteria in this study are auditors in 9 Bandung Public Accounting Firms. In this study, the analysis method was partially (t-test) with a significance of 5%. The data was analyzed by using Version 20 of the Social Science Statistics Package (SPSS). Results: The research results partially and simultaneously indicate that abnormal audit fees, independence, and competence affect audit quality according to the respondent from 9 Public Accounting Firms in Bandung at 52,1%. Limitations: This study only focuses on the effect of abnormal audit fees, independence, and competence on audit quality in only 9 Public Accounting Firms in Bandung. Contribution: The results of the study provide education about audit quality that companies use for the services of auditors and inform future researchers. Keywords: 1. Abnormal audit fees 2. Auditing 3. Audit quality 4. Competence 5. Independent
This study aims to determine the influence of the implementation of the Islamic Accounting Standards on the Financial Transactions Management at Islamic Banks (Bank Rakyat Indonesia Syariah Tbk) over a 3-year period from 2017-2019. This research method used secondary data from Bank Rakyat Indonesia Syariah over a three-year period, starting from 2017-2019. The sample data was used as research material in examining the effect of the implementation of Islamic accounting standards on transactions management in Islamic banks using PSAK 101 as the research indicator. Based on the research results, it can be seen that there is a significant influence with the existence of business activities with Islamic accounting standards on the financial transactions management at Bank Rakyat Indonesia Syariah using PSAK 101 as the research indicator, the results showed that the influence of PSAK 101 in managing financial statements has a significant effect, it can be seen from the yields per period that decreased and increased rapidly using Islamic principles, the results obtained were the increase in profits generated by Bank Rakyat Indonesia Syariah in the last 3 (three) periods in 2017 with a profit of 8,264,000,000,- in 2018 with a profit of 514,000,000,- and in 2019 with a total profit of 6,146,000,000,- it can be seen that there are fluctuations in the dynamics of financial transactions presented over 3 periods.
Studi menyangkut kebangkrutan pada perusahaan yang terdaftar dalam indeks LQ-45 ditujukan untuk mengukur dan memprediksi ketidakmampuan finansial dengan metode Altman Z-Score. Studi dilakukan pada 19 perusahaan sebagai sampel yang diambil berdasarkan teknik purposive sampling, didasarkan pada kriteria perusahaan secara konstan melaporkan laporan keuangan dari 2010-2013. Metode investigasi yang digunakan adalah eksplanatori deskriptif verifikatif untuk menggambarkan dan mengukur kebangkrutan perusahaan. Hasil penelitian menunjukan perusahaan yang memenuhi kategori sehat pada tahun 2010 sebanyak 15 perusahaan, dan tahun 2011-2013 sebanyak 14 perusahaan. Kategori rawan tahun 2010 sebanyak tiga perusahaan, tahun 2011-2012 sebanyak empat perusahaan, dan tahun 2013 sebanyak dua perusahaan. Untuk kategori bangkrut tahun 2010-2012 sebanyak satu perusahaan, dan tahun 2013 sebanyak tiga perusahaan.
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