Agung Suaryana - Academia.edu (original) (raw)
Papers by Agung Suaryana
E-Jurnal Akuntansi, 2021
This study was conducted to examine the effect of intellectual capital, good corporate governance... more This study was conducted to examine the effect of intellectual capital, good corporate governance and disclosure of corporate social responsibility on the financial performance of companies listed on the Indonesia Stock Exchange for the 2014-2016 period. This research is associative research. The population of this study was 90 companies and was observed during 2014 to 2016. The sampling technique used in this study was purposive sampling. Based on this technique, 30 companies were obtained as samples. The data collection method used in this study is a non-participant observation method. The researcher used multiple linear regression as an analysis technique. Based on the results of the analysis, it can be concluded that Intellectual Capital has no effect on financial performance, good corporate governance and disclosure of corporate social responsibility influences financial performance. Keywords: Intellectual Capital; Good Corporate Governance; Corporate Social Responsibility; Fin...
E-Jurnal Akuntansi, 2015
Mengetahui pengaruh profitabilitas dan kepemilikan asing terhadap corporate social responsibility... more Mengetahui pengaruh profitabilitas dan kepemilikan asing terhadap corporate social responsibility ( CSR) merupakan tujuan dari penelitian ini. Penelitian ini dilakukan dengan menguji pengaruh profitabilitas dan kepemilikan asing sebagai variabel independen terhadap pengungkapan CSR sebagai variabel dependen. Seluruh perusahaan pertambangan merupakan populasi yang digunakan dalam penelitian ini, sementara sampel dalam penelitian ini dipilih dengan teknik purposive sampling dan memperoleh 42 perusahaan pertambangan. Analisis regresi linear berganda merupakan teknik analisis yang digunakan dalam penelitian ini untuk mengetahui pengaruh antara variabel bebas (profitabilitas dan kepemilikan asing) terhadap variabel terikat (pengungkapan CSR). Hasil penelitian ini menunjukkan bahwa variabel kepemilikan asing memiliki pengaruh positif terhadap pengungkapan CSR, sedangkan variabel profitabilitas dengan proksi Return On Assets (ROA) tidak mempunyai pengaruh terhadap pengungkapan CSR.
E-Jurnal Akuntansi, 2021
This study aims to determine empirically the effect of local revenue on the increase in the human... more This study aims to determine empirically the effect of local revenue on the increase in the human development index in West Papua province and to empirically determine the effect of capital expenditure on the increase in the human development index in West Papua province. The data analysis technique used is multiple linear regression analysis. Based on the results of the analysis, it is known that the Original Regional Income has a positive and significant effect on the increase in the District / City Human Development Index in West Papua Province. This shows that an increase in Regional Original Income (PAD) will tend to increase the Human Development Index. Capital expenditure has a positive and significant effect on increasing the District / City Human Development Index in West Papua Province. Keywords: PAD; Capital Expenditures; Human Development Index.
E-Jurnal Akuntansi, 2016
800x600 This study aimed to test time budget pressure moderating influence of personal characteri... more 800x600 This study aimed to test time budget pressure moderating influence of personal characteristics auditor on acceptance of dysfunctional audit behavior. The sampling method using saturated sampling technique in which all members of the population used as a sample. The data in this study were collected by distributing a questionnaire to be filled or answered by the respondent auditor in KAP in Denpasar. Researchers use moderated regression analysis (MRA) as hypothesis testing. Results of this study stated that the personal characteristics of the auditor on acceptance of dysfunctional audit behavior positive effect. Time budget pressure and acceptance of dysfunctional audit behavior has no direct influence. Additionally time budget pressure is able to strengthen the influence of personal characteristics auditor on acceptance of dysfunctional audit behavior. Normal 0 false false false EN-US X-NONE X-NONE MicrosoftInternetExplorer4
E-Jurnal Akuntansi, 2014
The research was conducted on SMEs located in the district of Nusa Penida . The number of samples... more The research was conducted on SMEs located in the district of Nusa Penida . The number of samples taken 30 people using purposive sampling method in particular judgment sampling . The data was collected using a questionnaire distributed to respondents . Technical analysis of the data used is a simple linear regression . Based on the analysis conducted found that the value of the regression coefficient of 0.493 which illustrates that the accounting information systems have a positive effect on the performance of individuals , meaning that the improvements in the use of accounting information systems on the performance of individual companies in the company in this case in the District of Nusa Penida SMEs will increasingly well anyway . Accounting information system to give effect to the performance of individuals in SMEs in the district of Nusa Penida was 34.5 % and the remaining 65.5 % were contributed by other variables not included in the model proposed in this study , so that the...
E-Jurnal Akuntansi, 2021
This study aims to determine the effect of routine and capital expenditure allocations on the hum... more This study aims to determine the effect of routine and capital expenditure allocations on the human development index in the regency/municipality of Papua province. This study covers 29 districts/cities in the province of Papua using an associative quantitative approach. The analysis technique used is multiple linear regression analysis technique. The results of the analysis show that routine expenditures have a positive and significant effect on the human development index, while capital expenditures have a negative and non-significant effect on the human development index. The failure of capital expenditures to affect the human development index occurred, in addition to the low amount of capital expenditure allocated in an effort to improve people's welfare, also due to the allocation of capital expenditures that had not been carried out on target. Keywords: Routine Shopping; Capital Expenditures; Human Development Index.
Jurnal Ilmiah Akuntansi dan Bisnis, 2017
The purpose of this study is to evaluate the quality of web-based academic information system in ... more The purpose of this study is to evaluate the quality of web-based academic information system in FEB Unud and its impacts to users’ satisfaction. The users of this system are students, lectures, and academic staffs of FEB Unud. This study surveys the perception of students, lectures, and staffs and their satisfaction on the quality of the Academic Information System. The quality system includes three elements, namely the information quality, the system quality, and the service quality. The quality of this web-based academic information system is expected to affect the satisfaction of the users. For FEB Unud, the result of this study is expected to give the feedback for the faculty leaders in order to take further corrective measures. For other educational institutions, the study is expected to be a model of academic information system development.
E Jurnal Akuntansi Universitas Udayana, Dec 7, 2014
E Jurnal Akuntansi Universitas Udayana, Sep 15, 2014
Artikel yang Dipresentasikan pada Simposium …, 2005
... Sensifitas Cara lain untuk menguji pengaruh komite audit terhadap koefisien respon laba adala... more ... Sensifitas Cara lain untuk menguji pengaruh komite audit terhadap koefisien respon laba adalah dengan cara mengembangkan model ... cukup besar (lebih dari 20) sehingga distribusi penyampelan dari mean diperkirakan berdistribusi normal (Wonnacott dan Wonnacot 1990). ...
ejournal.unud.ac.id
There has been a remarkable attention on social and environmental accounting recently. It informs... more There has been a remarkable attention on social and environmental accounting recently. It informs us about social and environmental impact on operating activity of a company. Traditional accounting report only includes economic information for investors and creditors' interests. Social and environmental accounting has been developed by various organizations in many countries. Accounting standard in Indonesia has ruled it, however, there is a lack in the implementation, especially in reporting prevention and maintenance of environmental activities. To improve the implementation, there are several steps that must be done by the regulator. Firstly is to set standard of sustainability reporting (SR) and mandate the implementation for companies doing environmentally related activities. Secondly, is to mandate companies to prepare SR in accordance to the existing guidelines, such as those issued by Global Reporting Initiative (GRI). Thirdly, is to award companies that have been implemented SR. Fourthly, is to conduct environmental audit to improve credibility of SR. Finally, is to develop GCG mechanism to protect the interests of all stakeholders.
Jurnal Ilmiah Akuntansi dan Bisnis, 2021
The purpose of this research is to create an acceptance model for the implementation of the Local... more The purpose of this research is to create an acceptance model for the implementation of the Local Government Management Information System (LGMIS) financial application in the Denpasar City Government. In this study, the population consisted of all RAOs in the Denpasar City Government, a total of 36 RAOs and selected using saturated sampling methods and sampling of respondents was done by purposive sampling. SEM-PLS statistical analysis was used in this study. The findings of hypothesis testing show that information quality, system quality, management commitment, personal innovativeness, and computer self-efficacy have no effect on LGMIS's perceived usefulness. Personal innovativeness and computer self-efficacy have a positive effect on the perceived ease of use of the LGMIS. Ease of use has a positive effect on the financial LGMIS perceived usefulness. This study also proves that perceived ease of use and perceived usefulness have a positive effect on financial LGMIS symbolic a...
JMM UNRAM - MASTER OF MANAGEMENT JOURNAL
Intellectual capital is a knowledge-based resource that plays an important role in creating a sus... more Intellectual capital is a knowledge-based resource that plays an important role in creating a sustainable competitive advantage of a company. Intellectual capital is an important resource in the era of information and knowledge for company growth. Intellectual capital as an important resource owned by the company needs to be disclosed by the company to investors and potential investors. Disclosure of intellectual capital in Indonesia is still voluntary, it has been implicitly regulated in PSAK No. 19. This research will examine the determinants of intellectual capital disclosures and their consequences on company value. The determining factor that is suspected to affect the disclosure of intellectual capital in Indonesia is the number of board of commissioners, the proportion of independent board of commissioners, company size, and leverage. The consequence of intellectual capital disclosure is the value of the company. The study population was all companies included in the LQ45 on ...
E-Jurnal Akuntansi
Investasi merupakan suatu hal yang pada umumnya agar bertambah harta yang dimiliki oleh masyaraka... more Investasi merupakan suatu hal yang pada umumnya agar bertambah harta yang dimiliki oleh masyarakat. Perkembangan indikator-indikator di pasar modal sendiri, seperti indeks LQ45 ini berisi emiten-emiten yang memiliki likuiditas yang tinggi, sehingga tingkat kepercayaan investor pun semakin tinggi untuk menanamkan modalnya pada bursa efek. Tujuan penelitian ini untuk menguji pengaruh kebijakan dividen, pengaruh laba dan pengaruh arus kas pada harga saham. Penelitian ini mengambil sampel berdasarkan metode non probability sampling dengan teknik sampling jenuh pada perusahaan yang tercatat di Bursa Efek Indonesia dengan jumlah populasi sebanyak 99 populasi dan jumlah sampel 72 observasian. Teknik analisis data yang digunakan dalam penelitian ini menggunakan analisis regresi linier sederhana dan analisis regresi linier berganda. Hasil penelitian mengungkapkan bahwa kebijakan dividen yang diproksikan dengan dividend payout ratio berpengaruh positif, laba yang menggunakan laba komprehensif...
E-Jurnal Akuntansi
This study aims to obtain empirical evidence of company growth as a moderator of the effect of le... more This study aims to obtain empirical evidence of company growth as a moderator of the effect of leverage on the value of automotive companies and components listed on the Indonesia Stock Exchange in the period 2014-2016. Sampling method used is purposive sampling. The number of companies that meet the criteria is 12 companies with the number of 36 observers. Data collection was done by non participant observation method. Data analysis technique used is test of Moderated Regression Analysis (MRA). Based on the result of research, it is known that leverage have negative effect on firm value. The study also found that firm growth was able to strengthen the leverage effect on corporate value. This shows the high low growth ratio of the company and immediately affect the value of the company. Keywords: Firm Value, Leverage, Company Growth
ejournal.ukanjuruhan.ac.id
Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan manajerial dan kepemilikan institu... more Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan manajerial dan kepemilikan institusional terhadap kinerja keuangan perusahaan dengan kebijakan deviden sebagai variabel pemoderasi. Lokasi penelitian berada di Bursa Efek Indonesia periode 2012-2016. Populasi penelitian adalah seluruh perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2012-2016. Sampel penelitian dipilih menggunakan metode purposive sampling. Kinerja keuangan perusahaan diukur dengan ROA, kepemilikan manajerial dihitung dengan perbandingan jumlah saham direksi, komisaris, dan manajer dengan jumlah saham beredar, kepemilikan institusional dihitung dengan perbandingan jumlah saham yang dimiliki institusi dengan jumlah saham beredar, dan kebijakan deviden diukur dengan DPR. Teknik analisis data yang digunakan adalah uji statistik deskriptif, uji asumsi klasik, dan MRA. Hasil pengujian menunjukkan kepemilikan manajerial tidak berpengaruh terhadap kinerja keuangan perusahaan, kepemilikan institusional berpengaruh positif terhadap kinerja keuangan perusahaan, kebijakan deviden mampu memperkuat pengaruh kepemilikan institusional terhadap kinerja keuangan perusahaan dan tidak mampu memoderasi pengaruh kepemilikan manajerial terhadap kinerja keuangan perusahaan. Kata kunci: Kinerja keuangan, kepemilikan manajerial, kepemilikan institusional, kebijakan deviden, perbankan
E-Jurnal Akuntansi, 2021
This study was conducted to examine the effect of intellectual capital, good corporate governance... more This study was conducted to examine the effect of intellectual capital, good corporate governance and disclosure of corporate social responsibility on the financial performance of companies listed on the Indonesia Stock Exchange for the 2014-2016 period. This research is associative research. The population of this study was 90 companies and was observed during 2014 to 2016. The sampling technique used in this study was purposive sampling. Based on this technique, 30 companies were obtained as samples. The data collection method used in this study is a non-participant observation method. The researcher used multiple linear regression as an analysis technique. Based on the results of the analysis, it can be concluded that Intellectual Capital has no effect on financial performance, good corporate governance and disclosure of corporate social responsibility influences financial performance. Keywords: Intellectual Capital; Good Corporate Governance; Corporate Social Responsibility; Fin...
E-Jurnal Akuntansi, 2015
Mengetahui pengaruh profitabilitas dan kepemilikan asing terhadap corporate social responsibility... more Mengetahui pengaruh profitabilitas dan kepemilikan asing terhadap corporate social responsibility ( CSR) merupakan tujuan dari penelitian ini. Penelitian ini dilakukan dengan menguji pengaruh profitabilitas dan kepemilikan asing sebagai variabel independen terhadap pengungkapan CSR sebagai variabel dependen. Seluruh perusahaan pertambangan merupakan populasi yang digunakan dalam penelitian ini, sementara sampel dalam penelitian ini dipilih dengan teknik purposive sampling dan memperoleh 42 perusahaan pertambangan. Analisis regresi linear berganda merupakan teknik analisis yang digunakan dalam penelitian ini untuk mengetahui pengaruh antara variabel bebas (profitabilitas dan kepemilikan asing) terhadap variabel terikat (pengungkapan CSR). Hasil penelitian ini menunjukkan bahwa variabel kepemilikan asing memiliki pengaruh positif terhadap pengungkapan CSR, sedangkan variabel profitabilitas dengan proksi Return On Assets (ROA) tidak mempunyai pengaruh terhadap pengungkapan CSR.
E-Jurnal Akuntansi, 2021
This study aims to determine empirically the effect of local revenue on the increase in the human... more This study aims to determine empirically the effect of local revenue on the increase in the human development index in West Papua province and to empirically determine the effect of capital expenditure on the increase in the human development index in West Papua province. The data analysis technique used is multiple linear regression analysis. Based on the results of the analysis, it is known that the Original Regional Income has a positive and significant effect on the increase in the District / City Human Development Index in West Papua Province. This shows that an increase in Regional Original Income (PAD) will tend to increase the Human Development Index. Capital expenditure has a positive and significant effect on increasing the District / City Human Development Index in West Papua Province. Keywords: PAD; Capital Expenditures; Human Development Index.
E-Jurnal Akuntansi, 2016
800x600 This study aimed to test time budget pressure moderating influence of personal characteri... more 800x600 This study aimed to test time budget pressure moderating influence of personal characteristics auditor on acceptance of dysfunctional audit behavior. The sampling method using saturated sampling technique in which all members of the population used as a sample. The data in this study were collected by distributing a questionnaire to be filled or answered by the respondent auditor in KAP in Denpasar. Researchers use moderated regression analysis (MRA) as hypothesis testing. Results of this study stated that the personal characteristics of the auditor on acceptance of dysfunctional audit behavior positive effect. Time budget pressure and acceptance of dysfunctional audit behavior has no direct influence. Additionally time budget pressure is able to strengthen the influence of personal characteristics auditor on acceptance of dysfunctional audit behavior. Normal 0 false false false EN-US X-NONE X-NONE MicrosoftInternetExplorer4
E-Jurnal Akuntansi, 2014
The research was conducted on SMEs located in the district of Nusa Penida . The number of samples... more The research was conducted on SMEs located in the district of Nusa Penida . The number of samples taken 30 people using purposive sampling method in particular judgment sampling . The data was collected using a questionnaire distributed to respondents . Technical analysis of the data used is a simple linear regression . Based on the analysis conducted found that the value of the regression coefficient of 0.493 which illustrates that the accounting information systems have a positive effect on the performance of individuals , meaning that the improvements in the use of accounting information systems on the performance of individual companies in the company in this case in the District of Nusa Penida SMEs will increasingly well anyway . Accounting information system to give effect to the performance of individuals in SMEs in the district of Nusa Penida was 34.5 % and the remaining 65.5 % were contributed by other variables not included in the model proposed in this study , so that the...
E-Jurnal Akuntansi, 2021
This study aims to determine the effect of routine and capital expenditure allocations on the hum... more This study aims to determine the effect of routine and capital expenditure allocations on the human development index in the regency/municipality of Papua province. This study covers 29 districts/cities in the province of Papua using an associative quantitative approach. The analysis technique used is multiple linear regression analysis technique. The results of the analysis show that routine expenditures have a positive and significant effect on the human development index, while capital expenditures have a negative and non-significant effect on the human development index. The failure of capital expenditures to affect the human development index occurred, in addition to the low amount of capital expenditure allocated in an effort to improve people's welfare, also due to the allocation of capital expenditures that had not been carried out on target. Keywords: Routine Shopping; Capital Expenditures; Human Development Index.
Jurnal Ilmiah Akuntansi dan Bisnis, 2017
The purpose of this study is to evaluate the quality of web-based academic information system in ... more The purpose of this study is to evaluate the quality of web-based academic information system in FEB Unud and its impacts to users’ satisfaction. The users of this system are students, lectures, and academic staffs of FEB Unud. This study surveys the perception of students, lectures, and staffs and their satisfaction on the quality of the Academic Information System. The quality system includes three elements, namely the information quality, the system quality, and the service quality. The quality of this web-based academic information system is expected to affect the satisfaction of the users. For FEB Unud, the result of this study is expected to give the feedback for the faculty leaders in order to take further corrective measures. For other educational institutions, the study is expected to be a model of academic information system development.
E Jurnal Akuntansi Universitas Udayana, Dec 7, 2014
E Jurnal Akuntansi Universitas Udayana, Sep 15, 2014
Artikel yang Dipresentasikan pada Simposium …, 2005
... Sensifitas Cara lain untuk menguji pengaruh komite audit terhadap koefisien respon laba adala... more ... Sensifitas Cara lain untuk menguji pengaruh komite audit terhadap koefisien respon laba adalah dengan cara mengembangkan model ... cukup besar (lebih dari 20) sehingga distribusi penyampelan dari mean diperkirakan berdistribusi normal (Wonnacott dan Wonnacot 1990). ...
ejournal.unud.ac.id
There has been a remarkable attention on social and environmental accounting recently. It informs... more There has been a remarkable attention on social and environmental accounting recently. It informs us about social and environmental impact on operating activity of a company. Traditional accounting report only includes economic information for investors and creditors' interests. Social and environmental accounting has been developed by various organizations in many countries. Accounting standard in Indonesia has ruled it, however, there is a lack in the implementation, especially in reporting prevention and maintenance of environmental activities. To improve the implementation, there are several steps that must be done by the regulator. Firstly is to set standard of sustainability reporting (SR) and mandate the implementation for companies doing environmentally related activities. Secondly, is to mandate companies to prepare SR in accordance to the existing guidelines, such as those issued by Global Reporting Initiative (GRI). Thirdly, is to award companies that have been implemented SR. Fourthly, is to conduct environmental audit to improve credibility of SR. Finally, is to develop GCG mechanism to protect the interests of all stakeholders.
Jurnal Ilmiah Akuntansi dan Bisnis, 2021
The purpose of this research is to create an acceptance model for the implementation of the Local... more The purpose of this research is to create an acceptance model for the implementation of the Local Government Management Information System (LGMIS) financial application in the Denpasar City Government. In this study, the population consisted of all RAOs in the Denpasar City Government, a total of 36 RAOs and selected using saturated sampling methods and sampling of respondents was done by purposive sampling. SEM-PLS statistical analysis was used in this study. The findings of hypothesis testing show that information quality, system quality, management commitment, personal innovativeness, and computer self-efficacy have no effect on LGMIS's perceived usefulness. Personal innovativeness and computer self-efficacy have a positive effect on the perceived ease of use of the LGMIS. Ease of use has a positive effect on the financial LGMIS perceived usefulness. This study also proves that perceived ease of use and perceived usefulness have a positive effect on financial LGMIS symbolic a...
JMM UNRAM - MASTER OF MANAGEMENT JOURNAL
Intellectual capital is a knowledge-based resource that plays an important role in creating a sus... more Intellectual capital is a knowledge-based resource that plays an important role in creating a sustainable competitive advantage of a company. Intellectual capital is an important resource in the era of information and knowledge for company growth. Intellectual capital as an important resource owned by the company needs to be disclosed by the company to investors and potential investors. Disclosure of intellectual capital in Indonesia is still voluntary, it has been implicitly regulated in PSAK No. 19. This research will examine the determinants of intellectual capital disclosures and their consequences on company value. The determining factor that is suspected to affect the disclosure of intellectual capital in Indonesia is the number of board of commissioners, the proportion of independent board of commissioners, company size, and leverage. The consequence of intellectual capital disclosure is the value of the company. The study population was all companies included in the LQ45 on ...
E-Jurnal Akuntansi
Investasi merupakan suatu hal yang pada umumnya agar bertambah harta yang dimiliki oleh masyaraka... more Investasi merupakan suatu hal yang pada umumnya agar bertambah harta yang dimiliki oleh masyarakat. Perkembangan indikator-indikator di pasar modal sendiri, seperti indeks LQ45 ini berisi emiten-emiten yang memiliki likuiditas yang tinggi, sehingga tingkat kepercayaan investor pun semakin tinggi untuk menanamkan modalnya pada bursa efek. Tujuan penelitian ini untuk menguji pengaruh kebijakan dividen, pengaruh laba dan pengaruh arus kas pada harga saham. Penelitian ini mengambil sampel berdasarkan metode non probability sampling dengan teknik sampling jenuh pada perusahaan yang tercatat di Bursa Efek Indonesia dengan jumlah populasi sebanyak 99 populasi dan jumlah sampel 72 observasian. Teknik analisis data yang digunakan dalam penelitian ini menggunakan analisis regresi linier sederhana dan analisis regresi linier berganda. Hasil penelitian mengungkapkan bahwa kebijakan dividen yang diproksikan dengan dividend payout ratio berpengaruh positif, laba yang menggunakan laba komprehensif...
E-Jurnal Akuntansi
This study aims to obtain empirical evidence of company growth as a moderator of the effect of le... more This study aims to obtain empirical evidence of company growth as a moderator of the effect of leverage on the value of automotive companies and components listed on the Indonesia Stock Exchange in the period 2014-2016. Sampling method used is purposive sampling. The number of companies that meet the criteria is 12 companies with the number of 36 observers. Data collection was done by non participant observation method. Data analysis technique used is test of Moderated Regression Analysis (MRA). Based on the result of research, it is known that leverage have negative effect on firm value. The study also found that firm growth was able to strengthen the leverage effect on corporate value. This shows the high low growth ratio of the company and immediately affect the value of the company. Keywords: Firm Value, Leverage, Company Growth
ejournal.ukanjuruhan.ac.id
Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan manajerial dan kepemilikan institu... more Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan manajerial dan kepemilikan institusional terhadap kinerja keuangan perusahaan dengan kebijakan deviden sebagai variabel pemoderasi. Lokasi penelitian berada di Bursa Efek Indonesia periode 2012-2016. Populasi penelitian adalah seluruh perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2012-2016. Sampel penelitian dipilih menggunakan metode purposive sampling. Kinerja keuangan perusahaan diukur dengan ROA, kepemilikan manajerial dihitung dengan perbandingan jumlah saham direksi, komisaris, dan manajer dengan jumlah saham beredar, kepemilikan institusional dihitung dengan perbandingan jumlah saham yang dimiliki institusi dengan jumlah saham beredar, dan kebijakan deviden diukur dengan DPR. Teknik analisis data yang digunakan adalah uji statistik deskriptif, uji asumsi klasik, dan MRA. Hasil pengujian menunjukkan kepemilikan manajerial tidak berpengaruh terhadap kinerja keuangan perusahaan, kepemilikan institusional berpengaruh positif terhadap kinerja keuangan perusahaan, kebijakan deviden mampu memperkuat pengaruh kepemilikan institusional terhadap kinerja keuangan perusahaan dan tidak mampu memoderasi pengaruh kepemilikan manajerial terhadap kinerja keuangan perusahaan. Kata kunci: Kinerja keuangan, kepemilikan manajerial, kepemilikan institusional, kebijakan deviden, perbankan