M. Awaluddin, Febriani Setijawan, Rulyanti Susi Wardhani, Muh. Akil Rahman
This study aims to determine the effect of accounting profit, operating cash flow and company size on the closing price of shares through dividend policy on consumer goods industry companies on the Indonesia Stock Exchange. This research uses quantitative methods and types of explanatory research, with 2016-2018 observation years in 17 company samples. The results showed (1) Accounting profit and operating cash flow had a positive and significant effect on dividend policy, while the size of the company had no influence on dividend policy. (2) Accounting profit and operating cash flow have no effect on the closing price of shares, while the size of the company has a positive and significant effect on the closing price of shares. (3) Dividend policy has a positive and significant effect on the closing price of shares. (4) There is no indirect effect of dividend policy in mediating accounting profit and operating cash flow on the closing price of shares, but there is an indirect effect of dividend policy in mediating company size on the closing price of shares
{"title":"The Role of Dividend Policy in Inventing the Effect of Accounting Profit, Cash Flow, Operation and Corporate Size on the Price of Closing Stock","authors":"M. Awaluddin, Febriani Setijawan, Rulyanti Susi Wardhani, Muh. Akil Rahman","doi":"10.11594/baarj.01.01.01","DOIUrl":"https://doi.org/10.11594/baarj.01.01.01","url":null,"abstract":"This study aims to determine the effect of accounting profit, operating cash flow and company size on the closing price of shares through dividend policy on consumer goods industry companies on the Indonesia Stock Exchange. This research uses quantitative methods and types of explanatory research, with 2016-2018 observation years in 17 company samples. The results showed (1) Accounting profit and operating cash flow had a positive and significant effect on dividend policy, while the size of the company had no influence on dividend policy. (2) Accounting profit and operating cash flow have no effect on the closing price of shares, while the size of the company has a positive and significant effect on the closing price of shares. (3) Dividend policy has a positive and significant effect on the closing price of shares. (4) There is no indirect effect of dividend policy in mediating accounting profit and operating cash flow on the closing price of shares, but there is an indirect effect of dividend policy in mediating company size on the closing price of shares","PeriodicalId":268951,"journal":{"name":"Basic and Applied Accounting Research Journal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131115281","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
According to Permendagri No. 13 Year 2006 on the principles of general management of the financial area is the financial area which is managed in an orderly, obedient to the regulatory legislation, effective , efficient , economical, transparent and accountable to pay attention to the principles of fairness, appropriateness and usefulness to society . Regional financial management includes planning, determination, implementation, accountability , as well as guidance and supervision of the management of the regional budget. Due to the buildup of this budget disbursement, the Provincial Government of Bangka Belitung Islands is deemed necessary to conduct an evaluation related to the distribution of the budget. One of the factors causing the budget absorption cannot reach 100% is the auction process, which certainly involves rules and regulations. Another factor that causes low budget absorption is the inability of HR to manage tasks. From the results of the research that has been done, it can be seen that the accumulation of budget disbursement at the end of 2018 has many negative impacts. One of them is the decline in the Bangka Belitung Islands Province Budget Implementation List (DIPA) for 2019 by 363.3 billion. The decline in DIPA occurred due to the lack of maximum Bangka Belitung Islands Provincial Government in maximizing DIPA revenue the previous year. This indicates the lack of good planning that has been made by the government resulting in budgetary congestion at the end of the year. One strategy to anticipate the low budget absorption is by maximizing the implementation of activities and not piling up activities at the end of the year. Key words: Stacking of budget disbursement, APBN, withdrawal of funds at the end of the year.
{"title":"Analysis of Budget Disbursement Budget in The End of 2018 in Bangka Belitung Island Province","authors":"Hendarti Tri SM","doi":"10.11594/baarj.01.01.02","DOIUrl":"https://doi.org/10.11594/baarj.01.01.02","url":null,"abstract":"According to Permendagri No. 13 Year 2006 on the principles of general management of the financial area is the financial area which is managed in an orderly, obedient to the regulatory legislation, effective , efficient , economical, transparent and accountable to pay attention to the principles of fairness, appropriateness and usefulness to society . Regional financial management includes planning, determination, implementation, accountability , as well as guidance and supervision of the management of the regional budget. Due to the buildup of this budget disbursement, the Provincial Government of Bangka Belitung Islands is deemed necessary to conduct an evaluation related to the distribution of the budget. One of the factors causing the budget absorption cannot reach 100% is the auction process, which certainly involves rules and regulations. Another factor that causes low budget absorption is the inability of HR to manage tasks. \u0000From the results of the research that has been done, it can be seen that the accumulation of budget disbursement at the end of 2018 has many negative impacts. One of them is the decline in the Bangka Belitung Islands Province Budget Implementation List (DIPA) for 2019 by 363.3 billion. The decline in DIPA occurred due to the lack of maximum Bangka Belitung Islands Provincial Government in maximizing DIPA revenue the previous year. This indicates the lack of good planning that has been made by the government resulting in budgetary congestion at the end of the year. One strategy to anticipate the low budget absorption is by maximizing the implementation of activities and not piling up activities at the end of the year. \u0000 \u0000Key words: Stacking of budget disbursement, APBN, withdrawal of funds at the end of the year.","PeriodicalId":268951,"journal":{"name":"Basic and Applied Accounting Research Journal","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134050060","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to examine the effect of a social influence on the interest in implementation a regional financial management information system (SIPKD) in Padang PEMKOT. This study is all regional work units that use the regional financial management information system and is also based on the results of the 80 respondents who used the regional financial manager information system who has worked in the Padang City Hall government. In addition, this study uses research respondents who are distributed directly and uses simple linear regression techniques that aim to test research data with the help of SPSS 25. The study uses the social influence of independent variables and one dependent variable, namely: interest in implementation regional financial management information system. The results showed that social influence has a significant influence on the interest in implementation a regional financial management information system.
{"title":"The Effect Social Influence on the Interest in Implementation A Regional Financial Management Information System (SIPKD) in Padang City Goverment","authors":"Melda Hayati, Febryandhie Ananda","doi":"10.11594/BAARJ.01.01.05","DOIUrl":"https://doi.org/10.11594/BAARJ.01.01.05","url":null,"abstract":"This study aims to examine the effect of a social influence on the interest in implementation a regional financial management information system (SIPKD) in Padang PEMKOT. This study is all regional work units that use the regional financial management information system and is also based on the results of the 80 respondents who used the regional financial manager information system who has worked in the Padang City Hall government. In addition, this study uses research respondents who are distributed directly and uses simple linear regression techniques that aim to test research data with the help of SPSS 25. The study uses the social influence of independent variables and one dependent variable, namely: interest in implementation regional financial management information system. The results showed that social influence has a significant influence on the interest in implementation a regional financial management information system.","PeriodicalId":268951,"journal":{"name":"Basic and Applied Accounting Research Journal","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115087961","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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