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ANALISA FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN DENGAN CASH RATIO SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN BARANG KONSUMSI YANG TERDAFTAR DI BURSAEFEK INDONESIA Harianja, Hotriado; Lubis, Ade Fatma; Torong, Zainal Bahri
Jurnal Telaah dan Riset Akuntansi Vol 6, No 2 (2013): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

The purpose of this study was 1) to test and analyze the influence of return on asset, return on equity, growth, long term debt, debt equity ratio, debt to total asset, current ratio, profit, earning per share and cash ratio on dividend policy, 2) to test and analyze the factors influencing dividend policy represented by return on asset, return on equity, profit, long term debt, debt to total asset, and current ratio on the consumption goods registered in the Indonesian Stock Exchange, and 3) to test and analyze whether cash ratio as the moderating variable influenced the relationship between return on asset, return on equity, profit, long term debt, debt to total asset, and current ratio and dividend policy. The population of this study was 39 consumption goods companies registered in the Indonesian Stock Exchange from 2008 to 2011, and 12 of them were selected to be the samples for this study through purposive sampling method. The data for this study were obtained from the documentation of financial reports available in the office of Indonesian Stock Exchange. The first hypothesis was procesed through Kaiser-Meyer-Olkin (MKO) method, the second hypothesis was statistically processed through multiple linear regression tests, and the third hypothesis was process through residual test using SPSS program. The result of this study showed that return on asset, return on equity, profit, long term debt, debt to total asset had influence on dividend policy. The result of the second hypothesis test showed that simultaneously return on asset, return on equity, profit, long term debt, debt to total asset had influence on dividend policy and partially only return on equity and current asset had influence on dividend policy. When cash ratio was used as the moderating variable, cash ratio did not strengthen the relationship between the variables of return on asset, return on equity, profit, long term debt, debt to total asset and current ratio and dividend policy. In other words, current ratio is not the moderating variable of dividend policy.Keywords : Return on Asset, Return on Equity, Profit, Long Term Debt, Debt to Total Asset, Current Ratio, Dividend Policy
PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN DENGAN MENGGUNAKAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING ( Studi Pada Perusahaan Perbankan Yang terdaftar di Bursa efek Indonesia) Taufiq, Maful; Lubis, Ade Fatma; Mulyani, Sri
Jurnal Telaah dan Riset Akuntansi Vol 7, No 1 (2014): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

The purpose of this study was to find out whether or not Good Corporate Governance (GCG) had influence on the financial performance of the Banking Company Registered in the Indonesian Stock Exchange, whether or not Good Corporate Governance (GCG) had influence on the financial performance of the Banking Company Registered in the Indonesian Stock Exchange through profit management as intervening variable, whether or not Good Corporate Governance (GCG) had influence on the profit managementof the Banking Company Registered in the Indonesian Stock Exchange, and whether or notthe profit management had influence on the financial performance of the Banking Company Registered in the Indonesian Stock Exchange. The population of this study was 31 banking companies registered in the Indonesian Stock Exchange and 18  of them were selected to be the samples for this study through purposive sampling technique. To measure the discretionary accrual, the data for this study were 72 data resulted from the observation of the data from 2006 to 2010 (5 years). The hypothesis was tested through linear regression analysis. The result of this hypotesis testing showed that the application of Good Corporate Governance (GCG) directly had a significant influence on the financial performance. The application of Good Corporate Governance (GCG) with profit management as intervening variable did not have any significant influence on the company’s performance meaning that profit management is not a good variable in mediating the relationship between Good Corporate Governance (GCG) and financial performance and Good Corporate Governance (GCG) did not have any significant influence on profit management, and profit management had a negative and insignificant influence on the financial performance. Keywords: Good Corporate Governance, Profit Management, Financial Peformance 
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT DENGAN DUE PROFESSIONAL CARE SEBAGAI VARIABEL MODERATING PADA KANTOR AKUNTAN PUBLIKDI MEDAN Hasibuan, Khairul Amri; Lubis, Ade Fatma; Bukit, Rina
Jurnal Mantik Penusa Vol 2, No 2 (2018): Computer Science
Publisher : Pelita Nusantara Medan

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Abstract

The purpose of this research was to analyze the influence independence, audit planning, audit supervision, accountability and integrity on audit quality simultaneously and partially and to find out that due professional care coulde moderate the correlation of independence, audit planning, audit supervision, accountability and integrity with audit quality on Accounting Firm in Medan. The research used causal assosiative research method. The population and samples consisted 71 auditor at Public Accountant Firm in Medan, taken by census method. The data gathered by using questionnaires and analyzed by using multiple regression analysis and residual test. The result of the research showed the independence, audit planning, audit supervision, accountability and integrity simultaneously had significant influence on audit quality. The partially, only independence, accountability and integrity which had positive and significant influence on audit quality, while audit planning had negative and insignificant and audit supervision had positive but insignificant influence on audit quality. The variable of due professional care could not moderatethe correlation of the variables of independence, audit planning, audit supervision, accountability and integrity with audit quality at the Accounting Firm in Medan
PENGARUH RASIO KEUANGAN TERHADAP KEBIJAKAN DIVIDEN DENGAN UKURAN PERUSAHAANSEBAGAI VARIABEL MODERATING Simanjuntak, Rimky Mandala Putra; Lubis, Ade Fatma; Bukit, Rina
Methosika: Jurnal Akuntansi dan Keuangan Methodist Vol 2, No 2 (2019): Methosika: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Methosika: Jurnal Akuntansi dan Keuangan Methodist

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Abstract

Penelitian ini bertujuan untuk untuk menguji pengaruh cash ratio, debt to equity ratio, return on asset, dan price earning ratio terhadap kebijakan dividen serta untuk menguji pengaruh cash ratio, debt to equity ratio, return on asset, dan price earning ratio terhadap kebijakan dividen dengan ukuran perusahaan sebagai variabel moderating pada perusahaan sektor properti, real estate dan konstruksi bangunan yang terdaftar di Bursa Efek Indonesia dengan periode pengamatan 2012-2016. Metode pengambilan sampel dengan sampel jenuh dengan perhitungan menggunakan rumus slovin sehingga jumlah sampel sebanyak 39 perusahaan dengan total observasi 195 dengan metode pengumpulan data secara dokumentasi. Dengan menggunakan analisis regresi data panel maka hasil penelitian ini menunjukkan bahwa secara simultan rasio keuangan berpengaruh signifikan terhadap kebijakan dividen sedangkan secara parsial hanya cash ratio yang berpengaruh positif signifikan terhadap kebijakan dividen. Selanjutnya, hasil penelitian ini menunjukkan bahwa ukuran perusahaan mampu memoderasi hubungan antara rasio keuangan terhadap kebijakan dividen.