MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES最新文献_第3页

THE EFFECT OF BOARD SIZE, PROFITABILITY AND CAPITAL INTENSITY ON TAX AGGRESSIVENESS IN PROPERTY AND REAL ESTATE SECTOR COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE IN 2017 - 2019 2017 - 2019年在印尼证券交易所上市的房地产和房地产行业公司的董事会规模、盈利能力和资本强度对税收侵略性的影响

MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Pub Date : 2023-08-25 DOI: 10.55047/marginal.v2i4.784

Taniya Fatimah Becik, Nuramalia Hasanah, Indah Muliasari

{"title":"THE EFFECT OF BOARD SIZE, PROFITABILITY AND CAPITAL INTENSITY ON TAX AGGRESSIVENESS IN PROPERTY AND REAL ESTATE SECTOR COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE IN 2017 - 2019","authors":"Taniya Fatimah Becik, Nuramalia Hasanah, Indah Muliasari","doi":"10.55047/marginal.v2i4.784","DOIUrl":"https://doi.org/10.55047/marginal.v2i4.784","url":null,"abstract":"The Indonesian property and real estate sector refers to the industry involved in the development, sale, purchase, and management of properties, including residential, commercial, and industrial real estate. This sector is significant in the Indonesian economy due to its contributions to employment, investment, and economic growth. This study aims to comprehensively examine the impact of board size, profitability, and capital intensity on tax aggressiveness within the context of the Indonesian property and real estate sector. Employing a quantitative approach, the research utilizes multiple linear regression analysis with Eviews software version 12 to analyze data from 60 entities in the sector listed on the Indonesian stock exchange from 2017 to 2019. The findings reveal intriguing insights. Board size is found to exert a discernible influence on tax aggressiveness, emphasizing the role of corporate governance in shaping tax strategies. However, the study challenges conventional assumptions by demonstrating that profitability does not significantly impact tax aggressiveness. In contrast, capital intensity emerges as a significant determinant of tax aggressiveness, highlighting the role of financial structure in tax planning decisions. These findings contribute to the understanding of the intricate relationship between corporate governance, financial metrics, and tax strategies in the examined sector. The research underscores the importance of nuanced decision-making in tax planning, acknowledging the varying impacts of different variables. By providing empirical evidence, this study offers valuable insights for practitioners and policymakers aiming to enhance tax strategy effectiveness and transparency.","PeriodicalId":189292,"journal":{"name":"MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"726 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134983499","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}

引用次数: 0

STRATEGY FOR INCREASING THE COMPETITIVENESS OF SMEs IN THE ERA OF SOCIETY 5.0 社会5.0时代提高中小企业竞争力的策略

MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Pub Date : 2023-08-25 DOI: 10.55047/marginal.v2i4.809

Hendra Dwi Prasetyo

{"title":"STRATEGY FOR INCREASING THE COMPETITIVENESS OF SMEs IN THE ERA OF SOCIETY 5.0","authors":"Hendra Dwi Prasetyo","doi":"10.55047/marginal.v2i4.809","DOIUrl":"https://doi.org/10.55047/marginal.v2i4.809","url":null,"abstract":"The emergence of Society 5.0 has ushered in a new era of heightened competition, urging Micro, Small, and Medium Enterprises (MSMEs) to navigate challenges creatively across realms spanning product innovation, marketing, product packaging, human resource development, and technology adoption. This study aims to delve into comprehensive strategies tailored to bolster the competitiveness of MSMEs within the context of Society 5.0. With a primary focus on countering the intensified competition induced by this paradigm shift, the research investigates key facets including product innovation, marketing strategies, product presentation, workforce development, and technological integration. Employing a qualitative research methodology grounded in literature study, this research endeavors to unravel potent strategies capable of equipping MSMEs with the tools not only to withstand but also to excel within the dynamic landscape of Society 5.0. By examining these strategies through the lens of qualitative analysis, this study contributes valuable insights for MSMEs seeking to thrive amidst the transformative currents of Society 5.0, fostering sustainable growth and resilience in an era characterized by unprecedented competition and innovation.","PeriodicalId":189292,"journal":{"name":"MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134983501","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}

引用次数: 0

THE EFFECT OF TAX BURDEN, FOREIGN OWNERSHIP, INTANGIBLE ASSETS AND BONUS MECHANISM ON TRANSFER PRICING 税负、外资持股、无形资产和奖励机制对转让定价的影响

MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Pub Date : 2023-08-23 DOI: 10.55047/marginal.v2i4.760

Nur Hafifah, Chaidir Chaidir Djohar

{"title":"THE EFFECT OF TAX BURDEN, FOREIGN OWNERSHIP, INTANGIBLE ASSETS AND BONUS MECHANISM ON TRANSFER PRICING","authors":"Nur Hafifah, Chaidir Chaidir Djohar","doi":"10.55047/marginal.v2i4.760","DOIUrl":"https://doi.org/10.55047/marginal.v2i4.760","url":null,"abstract":"In Indonesia, a country with a significant mining industry and a dynamic stock exchange, transfer pricing decisions among mining companies have become a subject of interest. These decisions involve determining the prices at which related entities within the same multinational corporation trade with each other. The complexity arises from the potential discrepancies between market prices and the prices set for intra-company transactions. This study aims to investigate the impact of Tax Burden, Foreign Ownership, Intangible Assets, and Bonus Mechanism on Transfer Pricing Decisions among Indonesian mining firms listed on the Stock Exchange from 2017 to 2021. Using purposive sampling, six mining companies were selected as the research sample. Employing Panel Data Regression Analysis via Eviews 9 software at a 5% significance level, the study finds that collectively, the independent variables significantly influence companies' choices for transfer pricing, as indicated by the F-test (F-statistic value = 13.07910, F-table value = 2.759). Regarding individual variables, Tax Burden lacks significant influence (p-value = 0.3819), while Foreign Ownership negatively impacts transfer pricing decisions (p-value = 0.002, t-statistic = -3.503829). Intangible Assets (p-value = 0.8969) and Bonus Mechanism (p-value = 0.6290) also do not significantly influence transfer pricing. The study concludes that investors should cautiously analyze company policies due to varied motivations for transfer pricing, and recommends government review of policies to curb detrimental transfer pricing practices. The limited number of multinational mining companies and scarce information on their transfer pricing practices are study limitations.","PeriodicalId":189292,"journal":{"name":"MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135620868","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}

引用次数: 0

ANALYSIS OF PRODUCT QUALITY AND PRODUCT INNOVATION ON CONSUMER LOYALTY OF CONVECTION COMPANIES 对流企业产品质量与产品创新对消费者忠诚度的影响分析

MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Pub Date : 2023-08-23 DOI: 10.55047/marginal.v2i4.754

None Nurminingsih, Rahayu Somalua, Mei Supriyani, Hammad Bawazir

{"title":"ANALYSIS OF PRODUCT QUALITY AND PRODUCT INNOVATION ON CONSUMER LOYALTY OF CONVECTION COMPANIES","authors":"None Nurminingsih, Rahayu Somalua, Mei Supriyani, Hammad Bawazir","doi":"10.55047/marginal.v2i4.754","DOIUrl":"https://doi.org/10.55047/marginal.v2i4.754","url":null,"abstract":"In today's competitive marketplace, businesses face the ongoing challenge of fostering consumer loyalty to sustain their market presence and growth. The purpose of this study is to examine the effect of Product Quality and Product Innovation on Consumer Loyalty of Fizzul Putra Mandiri Convection in Jombang Regency. The study population consists of consumers from Fizzul Putra Mandiri Convection in Jombang Regency, specifically regular customers. This research employs a quantitative approach, with a fixed sample size of 85 regular consumers. Drawing from information provided by Fizzul Putra Mandiri Convection, the sampling method utilizes the saturated sample technique, encompassing the entire population as respondents. Data were collected through a questionnaire and processed using the Structural Equation Model (SEM) with SmartPLS 3 software. The results revealed that product quality had an insignificantly positive effect on consumer loyalty. This suggests that higher product quality is associated with increased consumer loyalty, though the effect is not statistically significant. In other words, a minor increase in product quality leads to a slight rise in consumer loyalty, and a slight decrease in product quality results in a slight decrease in consumer loyalty. Conversely, product innovation significantly and positively influences consumer loyalty, indicating that higher levels of product innovation led to higher consumer loyalty, while lower levels of product innovation result in lower consumer loyalty. Additionally, the study demonstrates a positive and significant correlation between product quality and product innovation. This suggests that higher product quality is linked to greater product innovation, whereas lower product quality is associated with reduced product innovation.","PeriodicalId":189292,"journal":{"name":"MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135621045","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}

引用次数: 0

THE INFLUENCE OF LEADERSHIP STYLE AND WORK DISCIPLINE ON THE PERFORMANCE OF MAKASSAR CITY EDUCATION OFFICE EMPLOYEES 领导风格与工作纪律对望加锡市教育厅员工绩效之影响

MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Pub Date : 2023-08-23 DOI: 10.55047/marginal.v2i4.789

Elsi Mayori, Muhammad Ichwan Musa, Uhud Darmawan Natsir, Romansyah Sahabuddin, Abdi Akbar

{"title":"THE INFLUENCE OF LEADERSHIP STYLE AND WORK DISCIPLINE ON THE PERFORMANCE OF MAKASSAR CITY EDUCATION OFFICE EMPLOYEES","authors":"Elsi Mayori, Muhammad Ichwan Musa, Uhud Darmawan Natsir, Romansyah Sahabuddin, Abdi Akbar","doi":"10.55047/marginal.v2i4.789","DOIUrl":"https://doi.org/10.55047/marginal.v2i4.789","url":null,"abstract":"Leadership style and work discipline are recognized as pivotal elements that shape the behaviors, attitudes, and outcomes of employees within an organization. Leadership style pertains to the approach adopted by leaders to guide, motivate, and manage their subordinates, while work discipline involves the adherence to established rules, regulations, and norms within the workplace. This study aimed to investigate the impact of leadership style and work discipline on the performance of employees within the Makassar City Education Office. The research comprised a total of 94 employees from this office. Employing a quantitative research approach, the study involved quantitative analysis to evaluate the research hypothesis, utilizing IBM SPSS version 25 software. The findings revealed a positive and substantial influence of both leadership style and work discipline on employee performance. This conclusion was drawn from a t-statistic value of -2.655, which was less than the t-table value (1.66177), and a significance value of 0.000, indicating statistical significance (p < 0.05). The outcomes also demonstrated the significant impact of work discipline and leadership style on employee performance, with a calculated F-value of 25.215, surpassing the threshold of 3.10, and a significance value of 0.000, further confirming the significance of the findings (p < 0.05).","PeriodicalId":189292,"journal":{"name":"MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135620889","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}

引用次数: 0

THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY, CAPITAL STRUCTURE, AND STOCK PRICE ON FIRM VALUE 企业社会责任、资本结构和股票价格对企业价值的影响

MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Pub Date : 2023-08-21 DOI: 10.55047/marginal.v2i4.752

Indah Majidah, Desi Jelanti

{"title":"THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY, CAPITAL STRUCTURE, AND STOCK PRICE ON FIRM VALUE","authors":"Indah Majidah, Desi Jelanti","doi":"10.55047/marginal.v2i4.752","DOIUrl":"https://doi.org/10.55047/marginal.v2i4.752","url":null,"abstract":"Corporate social responsibility (CSR), capital structure, and stock prices have garnered significant attention due to their potential impact on a firm's overall value. Corporate social responsibility involves a company's commitment to ethical and sustainable practices, extending beyond profit generation to encompass social and environmental considerations. On the other hand, capital structure reflects a company's financing composition, encompassing the balance between debt and equity. Stock prices reflect the market's perception of a company's worth and performance. This research aimed to analyze the influence of corporate social responsibility, capital structure, and stock prices on firm value within the banking sub-sector companies during the period 2017-2021. The study utilized panel data regression as its analytical technique. The sample was selected using purposive sampling from secondary data, specifically financial reports. The analysis included 33 companies observed over a 5-year period, resulting in a total of 165 data points for the investigation. Hypothesis testing was conducted using the Eviews series 9 application. The findings from the tests indicated a statistically significant simultaneous impact of corporate social responsibility, capital structure, and stock prices on firm value. However, the research revealed that corporate social responsibility, when assessed independently, did not exhibit a statistically significant impact on firm value. Conversely, the analyses demonstrated that both capital structure and stock prices had a statistically significant partial effect on firm value.","PeriodicalId":189292,"journal":{"name":"MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"110 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135876849","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}

引用次数: 0

THE INFLUENCE OF OWNERSHIP STRUCTURE, FREE CASH FLOW, AND COMPANY GROWTH ON DIVIDEND POLICY 股权结构、自由现金流和公司成长性对股利政策的影响

MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Pub Date : 2023-08-18 DOI: 10.55047/marginal.v2i4.750

Median Kristianti Harefa, Desi Jelanti

{"title":"THE INFLUENCE OF OWNERSHIP STRUCTURE, FREE CASH FLOW, AND COMPANY GROWTH ON DIVIDEND POLICY","authors":"Median Kristianti Harefa, Desi Jelanti","doi":"10.55047/marginal.v2i4.750","DOIUrl":"https://doi.org/10.55047/marginal.v2i4.750","url":null,"abstract":"Dividend policy is a critical decision concerning the distribution of company profits, determining how much profit will be distributed as dividends and how much will be retained as retained earnings. Therefore, companies must carefully consider these factors when making decisions regarding their dividend policy. This study aims to examine the influence of Ownership Structure, Free Cash Flow, and Company Growth on Dividend Policy. The subjects of this research are companies included in the LQ 45 index listed on the Indonesia Stock Exchange for the period of 2017-2021. The methodology used is regression analysis using Panel Data, and the sampling technique employed is purposive sampling. Based on the test results, it is found that the variables Managerial Ownership Structure and Company Growth have a positive and significant impact on Dividend Policy, affecting decisions made by companies for the welfare of shareholders. On the other hand, Free Cash Flow shows a negative and insignificant effect on Dividend Policy, indicating that the greater the free cash flow, the smaller the dividend shared by the company.","PeriodicalId":189292,"journal":{"name":"MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"180 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136214594","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}

引用次数: 0

SALE OF SECOND-HAND AND REMANUFACTURED COMPONENTS OF CONSTRUCTION EQUIPMENT: AN EMPIRICAL STUDY OF USER PERCEPTION IN ANDHRA PRADESH 安得拉邦建筑设备二手和再制造部件的销售:用户感知的实证研究

MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Pub Date : 2023-08-14 DOI: 10.55047/marginal.v2i4.766

Sreedhar Polavarapu, Narasimha Rao Vemula

{"title":"SALE OF SECOND-HAND AND REMANUFACTURED COMPONENTS OF CONSTRUCTION EQUIPMENT: AN EMPIRICAL STUDY OF USER PERCEPTION IN ANDHRA PRADESH","authors":"Sreedhar Polavarapu, Narasimha Rao Vemula","doi":"10.55047/marginal.v2i4.766","DOIUrl":"https://doi.org/10.55047/marginal.v2i4.766","url":null,"abstract":"The construction industry plays a pivotal role in shaping infrastructure and development, contributing significantly to economic growth and urbanization. In recent times, the sector has been seeking innovative ways to maximize efficiency, reduce costs, and promote sustainability. One promising avenue is the exploration of second-hand and remanufactured components for construction equipment, which has the potential to bring about substantial benefits for both businesses and the environment. This study explores the utility, availability, and compatibility of second-hand and remanufactured components for construction equipment, aiming to determine their potential to enhance machine productivity and contribute to revenue growth. The research methodology employs quantitative analysis to collect data from second-hand dealers across Andhra Pradesh. Additionally, consumer behavior is observed during the purchase of second-hand components, with a focus on relevant focus groups in this region. The study reveals that customer awareness and understanding of the technical aspects, usability, price comparisons, and compatibility of second-hand construction equipment parts are limited. Due to the lack of accessible testing facilities for remanufactured parts, customers often rely on their instincts and past experiences. Despite this, customers generally hold a positive perception of purchasing second-hand or remanufactured components. Furthermore, the high costs and scarcity of original parts at authorized dealerships drive customers towards buying components from the second-hand market.","PeriodicalId":189292,"journal":{"name":"MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135307935","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}

引用次数: 0

THE INFLUENCE OF CREDIT RISK AND LIQUIDITY RISK ON THE PERFORMANCE OF BANKS LISTED ON THE INDONESIAN STOCK EXCHANGE 信用风险和流动性风险对印尼证券交易所上市银行业绩的影响

MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Pub Date : 2023-08-12 DOI: 10.55047/marginal.v2i4.737

Zalfa Zafira Priana, Siti Laksmi Maharani, Farah Margaretha Leon

{"title":"THE INFLUENCE OF CREDIT RISK AND LIQUIDITY RISK ON THE PERFORMANCE OF BANKS LISTED ON THE INDONESIAN STOCK EXCHANGE","authors":"Zalfa Zafira Priana, Siti Laksmi Maharani, Farah Margaretha Leon","doi":"10.55047/marginal.v2i4.737","DOIUrl":"https://doi.org/10.55047/marginal.v2i4.737","url":null,"abstract":"In recent years, the banking sector in Indonesia has attracted significant attention due to its role in the country's economic development. As a vital component of the financial system, banks play a crucial role in allocating funds, supporting economic activities, and ensuring financial stability. Amidst the evolving landscape of financial markets and regulatory changes, understanding the factors that influence the performance of conventional banks has become a pertinent area of research. This study aims to test and analyze the effect of credit risk, measured by non-performing loans, and liquidity risk, measured by liquid assets to total assets, as well as control variables such as bank size, gross domestic product, and inflation on bank performance, measured by return on assets in 39 conventional banks listed on the Indonesia Stock Exchange for 5 years (2016 - 2020). This study employs a quantitative approach, utilizing panel data analysis – a blend of time series and cross-sectional data. The results of the analysis show that non-performing loans have a negative and significant effect on return on assets. Liquid assets to total assets also have a negative and significant effect on return on assets. The control variable of bank size has a positive and significant effect on return on assets. Similarly, the control variable of gross domestic product has a positive and significant effect on return on assets. Additionally, the inflation control variable has a positive and significant effect on return on assets.","PeriodicalId":189292,"journal":{"name":"MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135354369","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}

引用次数: 0

THE MEDIATING ROLE OF GOOD CORPORATE GOVERNANCE ON THE EFFECTS OF LIQUIDITY AND FIRM GROWTH ON DIVIDEND POLICY IN MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FROM 2019 TO 2021 2019 - 2021年在印尼证券交易所上市的制造业公司，良好公司治理对流动性和公司成长对股息政策影响的中介作用

MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Pub Date : 2023-08-11 DOI: 10.55047/marginal.v2i4.746

Aminatud Dawa'a El Badry, None Mardi, I Gusti Ketut Agung Ulupui

{"title":"THE MEDIATING ROLE OF GOOD CORPORATE GOVERNANCE ON THE EFFECTS OF LIQUIDITY AND FIRM GROWTH ON DIVIDEND POLICY IN MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FROM 2019 TO 2021","authors":"Aminatud Dawa'a El Badry, None Mardi, I Gusti Ketut Agung Ulupui","doi":"10.55047/marginal.v2i4.746","DOIUrl":"https://doi.org/10.55047/marginal.v2i4.746","url":null,"abstract":"The determination of an appropriate dividend policy is influenced by various internal and external factors, including a company's financial health, growth prospects, and governance practices. In recent years, scholars and practitioners have shown a growing interest in understanding the intricate relationship between dividend policy and factors such as liquidity, company growth, and corporate governance. This study aims to examine the effect of liquidity and company growth on dividend policy mediated by good corporate governance in manufacturing companies listed on the Indonesia Stock Exchange. The research method used is quantitative with secondary data obtained by compiling annual financial reports from the Indonesian Stock Exchange website. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange during 2019-2021. The sample selection used a purposive sampling technique which amounted 111 samples. The data analysis technique in this study is path analysis used SmartPLS software. The results showed that liquidity had a significant negative effect on dividend policy, company growth had no effect on dividend policy, liquidity had a significant negative effect on good corporate governance, company growth had a significant positive effect on good corporate governance, good corporate governance had a significant positive effect on dividend policy, good corporate governance is able to mediate liquidity on dividend policy in a negatively significant, and good corporate governance is able to mediate company growth on dividend policy in a positively significant.","PeriodicalId":189292,"journal":{"name":"MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135492597","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}

引用次数: 0