Pengaruh Pengalaman Dan Profesionalisme Terhadap Pendeteksian Kecurangan Laporan  Keuangan

Yusuf Faisal; Aprilia  Risqi Pertiwi; Aurel  Karininda; Feby  Ayu Astari

doi:10.59806/jaatb.v1i2.243

Penulis

Yusuf Faisal Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia
Aprilia Risqi Pertiwi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia
Aurel Karininda Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia
Feby Ayu Astari Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia

DOI:

https://doi.org/10.59806/jaatb.v1i2.243

Kata Kunci:

Experience, Professionalisme, Detection of Financial Statement Fraud

Abstrak

This study aims to determine whether the influence of Profitability
on Firm Value and Dividend Policy on Firm Value in
manufacturing companies in the general food and beverage
consumption sector are listed on the Indonesia Stock Exchange for
the 2017-2021 period. This study uses a quantitative approach. The
population in this study are all manufacturing companies listed on
the IDX. The sample determined by the purposive sampling method
was 14 companies for 5 years (2017 - 2021). The analytical method
used is multiple analysis. Data collection techniques use the
reporting method through the official financial website
www.finance.yahoo.com, www.idx.co.id, and the RTI Business
application or www.rti.co.id. The data processing tool uses SPSS
version 25. Hypothesis testing uses the t test and f test. Based on the
results of the research, it shows that: 1) Profitability has a positive
effect on firm value. 2) Dividend policy has a positive effect on firm
value.