Journal of Financial and Tax
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Published By STIE Jambatan Bulan

2776-3226, 2776-3145

2021 ◽  
Vol 1 (1) ◽  
pp. 1-10
Author(s):  
Radina Modjaningrat

The purpose of this research is for dividend policy decision making there is a conflict between interested parties in accordance with the agency theory, namely between shareholders and management. Empirical studies have been conducted to examine factors that affect dividend policies conducted by companies but the results showed different results. In the opinion of the authors the most influential factors on dividend policy are profitability, leverage, liquidity, institutional ownership and political connections. Empirical studies on the influence of profitability, leverage, liquidity, institutional ownership and political connections are conducted simultaneously on dividend policies. This is done to prove that these factors if tested simultaneously, whether to influence the dividend policy moreover there is a political connection in it, especially research on the influence of political connections to dividend policy in Indonesia is still very rare


2021 ◽  
Vol 1 (1) ◽  
pp. 33-46
Author(s):  
Sayyid Ramadhan Z.A ◽  
Zulpahmi Zulpahmi ◽  
Sumardi Sumardi

This research uses secondary data, namely the financial position report, and the financial ratios report obtained from the respective companies ' websites which are sampled in this study. The X variables examined in this study were the profitability, liquidity, and size of the company while the Y variable in this study was the capital structure. The data processing and analysis techniques used in this study are accounting analysis, classical assumption test (normality test, multicolinearity test, heteroskedasity test, autocorrelation test), double linear regression analysis, hypothesis test, and coefficient of determination analysis


2021 ◽  
Vol 1 (1) ◽  
pp. 47-57
Author(s):  
Armis Pandanan ◽  
Nely Salu Padang

This study aims to determine the significance of pbv and roe influence indirectly on BBRI's share price. This study uses an associative approach. The associative approach aims to determine the indirect influence of PBV and ROE on BBRI's share price. Data collection techniques performed by researchers is to perform documentation techniques and library studies. The analysis tools used in this study used path analysis with the help of SPSS 22. Based on the results of the analysis conducted, the results showed that PBV indirectly has an insignificant effect on the share price of BBRI and ROE indirectly has a significant effect on the share price of BBRI


2021 ◽  
Vol 1 (1) ◽  
pp. 58-69
Author(s):  
Prayoga Romin Syaputra ◽  
Ahmad Tomu

In general, bankruptcy is defined as the company's failure to carry out operations to achieve its goals. The purpose of this research is to find out the potential for bankruptcy at PT Mutiara Cintanami Sejahtra. The research method used is descriptive method. The type of data used is quantitative and qualitative data. Data collection techniques are with documentation. The analysis tool used is Springate Score analysis. The Formula Springate Score: 1.03X1 + 3.07X2 + 0.66X3 + 0.4X4. The results showed that  PT Mutiara Cintanami Sejahtra is in good health


2021 ◽  
Vol 1 (1) ◽  
pp. 11-32
Author(s):  
Amrie Firmansyah ◽  
Meilynda Ahlam Matoviany

This study aims to review the impact of psak 71 implementation on banking companies that have financial investments, especially bond holdings. The method used in this study is qualitative method with content analysis. The data used in this study is secondary data in the form of financial statements of 6 banking sub-sector companies listed on the Indonesia Stock Exchange. This study concluded that accounting policies related to bond investments from 6 companies used in the study are valid since January 1, 2020, in accordance with PSAK 71


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