scholarly journals The Importance of Absorption Capacity and Innovation in Improving Company Performance

2021 ◽  
Vol 3 (3) ◽  
pp. 197-206
Author(s):  
Irawan R. D. Budianto ◽  
Hadita ◽  
Yulianah
Keyword(s):  
Convergent Validity ◽  
Discriminant Validity ◽  
Stock Exchange ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Absorption Capacity ◽  
Company Performance ◽  
Original Sample ◽  
Manufacturing Companies ◽  
Sample Estimate

The purpose of this research is to analyze the importance of absorption capacity and innovation in improving company performance. The research method used in this study is a quantitative method with a descriptive analysis approach. The research population is all manufacturing companies which are included in the theoretical domain and listed on the Indonesia Stock Exchange. In this study, ten manufacturing companies listed on the Indonesia Stock Exchange were selected. For the company's performance variable, the Return on Assets (ROA) indicator is used. The type of data used in this study is secondary data. The analysis technique in this study is the outer model (convergent validity, discriminant validity and composite reliability). Based on the data and research results, it can be concluded that: 1) Absorption Capacity has an effect on Company Performance with a positive and significant influence on company performance which is indicated by the original sample estimate value of 0.922 and the T-statistic value of 11.777 which is greater than the t-value. table (1.96); and 2) Company innovation has no effect on Company Performance with the original sample estimate value of -0.23 and the T-statistic value of 0.297 which is smaller than the t-table value (1.96).

scholarly journals Do Environmental Performance and Disclosure Contribute to the Economic Performance? The Moderating Role of Corporate Action

2021 ◽  
Vol 4 (1) ◽  
pp. 29-47
Author(s):  
Indra Saputra ◽  
Etty Murwaningsari
Keyword(s):  
Economic Performance ◽  
Environmental Performance ◽  
Stock Exchange ◽  
Secondary Data ◽  
Linear Regression Method ◽  
Company Performance ◽  
Manufacturing Companies ◽  
Environmental Disclosure ◽  
Corporate Action ◽  
Negative Effect

Objective – The purpose of this study is to examine the effect of environmental performance and environmental disclosure on economic performance of the Indonesian listed manufacturing companies by using corporate action as a moderating variable.  Design/methodology – This study used secondary data obtained from the official website of the Indonesia Stock Exchange and the Ministry of Environment and Forestry, Indonesia. The sample consisted of manufacturing companies that are listed and follow the Company Performance Rating Assessment Program (Program Penilaian Peringkat Kinerja Perusahaan/PROPER) issued by the Ministry of Environment and Forestry for the period of 2011-2016. The study employed a purposive sampling approach, which includes 22 companies with 132 observations. The multiple linear regression method was used for data analysis. Results – The results indicated that environmental performance has a significant positive effect while environmental disclosure has a significant negative effect on economic performance. The testing of corporate action as a moderating variable demonstrated that it could not strengthen the effect of environmental performance on economic performance. However, it could enhance the effect of environmental disclosure on economic performance.

scholarly journals Studi Empiris Faktor Diskriminan Tax Avoidance Pada Perusahaan Manufaktur Di Indonesia

Wahana ◽  
2021 ◽  
Vol 24 (2) ◽  
pp. 195-216
Author(s):  
Dwi Haryono Wiratno ◽  
Rahmawati Hanny Yustrianthe ◽  
Maria Purwantini ◽  
Ronowati Tjandra
Keyword(s):  
Corporate Governance ◽  
Stock Exchange ◽  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies ◽  
Return On Assets

This study aims to determine the effect of Return on Assets (ROA), Debt to Total Assets (DAR), and Corporate Governance (CG) on tax avoidance in manufacturing companies listed on the IDX for the 2015-2019 period. Corporate Governance is proxied by the Composition of the Independent Commissioner, and Tax Avoidance is proxied by the Effective Tax Rate (ETR). The population in this study were 179 companies listed on the IDX. The sample selection used purposive sampling technique and the research sample was obtained as many as 60 companies. The data in this study are secondary data obtained from the official website of the Indonesia Stock Exchange (BEI). The data analysis used is descriptive analysis followed by the requirements test including normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. The statistical method used to analyze the data uses multiple linear regression analysis. The results showed that Return on Assets (ROA) had a significant negative effect on tax avoidance. Meanwhile, Debt to Total Assets (DAR) and Corporate Governance (CG), which are proxied by the composition of the independent board of commissioners, have no effect on tax avoidance in manufacturing companies listed on the IDX for the 2015-2019 period.

scholarly journals YAN vOL.8 ED 2

2019 ◽  
Author(s):  
Yan Irianis
Keyword(s):  
Intellectual Capital ◽  
Ownership Structure ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Annual Reports ◽  
Managerial Ownership ◽  
Company Size ◽  
Company Performance ◽  
Manufacturing Companies

The purpose of the research is to analyze the effect of Intellectual Capital, Company Size, and Ownership Structure, namely managerial ownership and institusional ownership toward company performance. This research used samples from manufacturing companies that listed on Indonesia Stock Exchange (IDX) during 2012-2015. Based on purposive sampling technique, it got 17 companies as research samples, so as long as 4 years observation there were 68 annual reports were analyzed. Type of data used is secondary data obtained from www.idx.co.id. The analyctical method used is multiple regression analysis.The results of this research showed than Intellectual Capital doesn’t have significant effect to company performance, company size has significant effect to company performance, managerial ownership has significant effect to company performance, and institutional ownership doesn’t have significant effect to company performance.

scholarly journals Perilaku Manajemen Laba Berdasarkan Siklus Hidup Perusahaan

2019 ◽  
Vol 1 (3) ◽  
pp. 1307-1321
Author(s):  
Chyntya Lisnawati ◽  
Nurzi Sebrina
Keyword(s):  
Life Cycle ◽  
Earnings Management ◽  
Sampling Method ◽  
Stock Exchange ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Earning Management ◽  
Manufacturing Companies ◽  
Real Earning ◽  
Start Up

This study aims to examine earnings management behavior is based on the company life cycle. This study is classified as comparative research. The population in this study are manufacturing companies listed on the Indonesian Stock Exchange period of 2013 to 2017. By using purposive sampling method, there were 61 companies as the research’s sample. Earning managements is measured through accrual earnings management and real earning management. Company life cycle is measured using the company cash flow. The type of data used is secondary data obtained from www.idx.co.id and used is descriptive analysis. The results of this study indicate that:1) company in the start up, growth, mature and decline stages tend to use real earning management, 2)there is no decrease in earnings management as the life cycle changes from start up, growth, mature and decline stages

scholarly journals Pengaruh Kepemilikan Institusional, Jumlah Komite Audit dan Komisaris Independen terhadap Total Kompensasi

2020 ◽  
Vol 2 (3) ◽  
pp. 730
Author(s):  
Jenny Winda Wati ◽  
Kartika Nuringsih
Keyword(s):  
Executive Compensation ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Audit Committees ◽  
Company Performance ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
A Company

The research aims to examine the Institutional Ownership, influence of the size of audit committees, and Independent Commissioner on corporate performance of a company and impact on Executive Compensation. This study uses purposive sampling method. The research sample is 77 of manufacturing companies listed on the Indonesian Stock Exchange from 2016 to 2018. The data used are secondary data based on Smart PLS 3.2.8. The results showed that the Institutional Ownership and Independent Commissioner have a effect on company performance. However,size of audit committeeshave a no effect on performance of the company. Furthermore, company performance have a effect on executive compensation.Penelitian ini bertujuan untuk menganalisis kepemilikan institusional, ukuran komite audit, dan komisaris independen terhadap kinerja perusahaan dan berdampak pada kompensasi eksekutif. Studi ini menggunakan metode purposive sampling. Sampel penelitian ini adalah 77 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari 2016 sampai 2018. Data yang digunakan adalah data sekunder berdasarkan Smart PLS versi 3.2.8. Hasil penelitian menunjukkan bahwa kepemilikan institusional dan komisaris independen memiliki dampak terhadap kinerja perusahaan. Namun, ukuran komite audit tidak berpengaruh pada kinerja perusahaan. Selain itu, kinerja perusahaan berpengaruh terhadap kompensasi eksekutif.

scholarly journals The effect of accrual earnings management, using Khotari Model Approach, on the performance of manufacturing companies listed in Indonesia Stock Exchange

2016 ◽  
Vol 5 (1) ◽  
pp. 11
Author(s):  
Mochamad Handoko ◽  
Nurmala Ahmar
Keyword(s):  
Earnings Management ◽  
Sampling Method ◽  
Stock Exchange ◽  
Descriptive Analysis ◽  
Sampling Technique ◽  
Company Performance ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Analysis Technique ◽  
Model Approach

The purpose of this study is (1) to analyze the effect of accrual earnings management on the company performance measured with Return On Assets (ROA), (2) to analyze the effect of accrual earnings management on the company performance measured with Tobins Q. This study uses the data of manufacturing companies listed in Indonesia Stock Exchange. The sampling technique used is purposive sampling method. The researcher uses Khotari Model to calculate discretionary accruals as the proxy of earn-ing management, while the company performance in this study is proxied by the indi-cators of Return on Assets (ROA) and Tobins Q. The analysis technique used is descriptive analysis and simple linear regression. The results of this study prove that accrual earnings management affects ROA and Tobins Q. This study also proves that there is a decline in market value when the earnings management is performed.

scholarly journals RETURN SAHAM : KARAKTERISTIK PERUSAHAAN DAN INFLASI (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI YANG TERDAFTAR PADA BURSA EFEK INDONESIA)

2019 ◽  
Author(s):  
franky okto bernando
Keyword(s):  
Stock Returns ◽  
Consumer Goods ◽  
Stock Exchange ◽  
Secondary Data ◽  
Company Performance ◽  
Manufacturing Companies ◽  
Good Investment ◽  
Negative Effect ◽  
Human Need ◽  
Stable Performance

STOCK RETURN: COMPANY CHARACTERISTICS AND INFLATION (STUDY ON COMPANIES LISTED BY IDX)Abstract: Manufacturing of the consumer goods sector is one industry that is at a level of competition that is quite tight and has a relatively stable performance. Investors consider that manufacturing the consumer goods sector is not only a human need but can also be a good investment for the future. This study aims to analyze the effect of company performance (ROE), the ability of the company to generate profits (ROA), Earning Per Share (EPS), Net Profit Margin (NPM), Inflation Rate, and Company Size (Size), on stock returns of manufacturing companies listed on the Indonesia Stock Exchange in 2012-2016 using regression on the SPSS 20 application.The data used is secondary data obtained from the Jakarta Stock Exchange (JSX) Yearly Statistics, Indonesia Capital Market Directory (ICMD) and Yahoo Finance with a period of 2012 to 2016. The population of this study is 35 companies and the number of samples is 30 companies by passing purposive sampling stage.The results of this study are (ROE), (ROA), EPS, NPM, and Size have a positive effect on stock returns and inflation has a negative effect on stock returns.

scholarly journals Pengaruh Profitabilitas Dan Ukuran Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Sub Sektor Otomotif Yang Terdaftar Di Bursa Efek Indonesia

Owner ◽  
2022 ◽  
Vol 6 (1) ◽  
pp. 426-442
Author(s):  
Eko Cahyo Mayndarto
Keyword(s):  
Stock Exchange ◽  
Descriptive Analysis ◽  
National Development ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Manufacturing Companies ◽  
Quantitative Descriptive Analysis ◽  
Education And Health ◽  
Quantitative Analysis Method ◽  
Quantitative Descriptive

Taxes are a very large source of state revenue which is used to finance government expenditures, such as financing government administration, building infrastructure, providing education and health facilities. Taxes are said to be mandatory because they are already stated in the law and there are even regulations governing taxation. Every taxpayer is required to take part so that the growth and implementation of national development can run well. The type of research used is descriptive quantitative analysis method. This study uses secondary data obtained from the documentation. Quantitative descriptive analysis is done by collecting and classifying according to certain criteria or patterns, the data that has been quantified and the analysis is used to get a systematic picture of the contents of a document. Sources of data used in this study is secondary data sources, namely data obtained from existing documents. So that data in finished form has been collected and then processed by other parties and is usually in the form of publications. The secondary data used is in the form of the annual report of companies listed on the IDX in 2015-2019 related to research variables. The data in this study comes from the Indonesia Stock Exchange website and the company's website. The results of the research and discussion can be concluded. There is a partial negative and significant effect between the profitability variable (ROA) on tax avoidance in manufacturing companies in the automotive sub-sector. There is a positive and partially significant effect between company size variables on tax avoidance in manufacturing companies in the automotive sub-sector. There is a simultaneous significant effect between profitability (ROA) and firm size on tax avoidance in manufacturing companies in the automotive sub-sector.

scholarly journals Pengaruh Struktur Modal Terhadap Kinerja Perusahaan Berdasarkan Siklus Hidup Perusahaan

2018 ◽  
Vol 5 (1) ◽  
pp. 69
Author(s):  
Tia Ardianty Aulia ◽  
Nining Ika Wahyuni ◽  
Indah Purnamawati
Keyword(s):  
Life Cycle ◽  
Capital Structure ◽  
Stock Exchange ◽  
Hypothesis Test ◽  
Secondary Data ◽  
Company Performance ◽  
Manufacturing Companies ◽  
Regression Methods ◽  
Life Cycle Stages ◽  
The Capital Structure

This research aims to examine the effect of capital structure to the company's performance based on the life cycle. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2011-2015. Sampling by using purposive sampling method, that is by grouping companies into life cycle stages based on the average sales growth. The sample in this study as many as 98 companies. This research uses secondary data that the financial statements of companies manufacturing the years 2011-2015 were obtained in the Indonesia Stock Exchange. The data used include sales, debt, equity, assets and profit after tax.Methods of data analysis using Descriptive Statistics, Clasiccal Assumption Test, Regression Methods, and Hypothesis Test consisted of t Test, F Test and Coefficient of Determinatio (R Square). The results showed that the capital structure at start up, growth, and mature have a significant positive effect on company performance. The capital structure at each stage of the company life cycle is different, the greater the capital structure then the company's performance is increasing. Keywords: Capital Structure, Company Performance, Company Life Cycle, manufactur

scholarly journals Faktor-faktor yang mempengaruhi nilai perusahaan pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia Tahun 2016-2019

2021 ◽  
Vol 16 (4) ◽  
pp. 717-728
Author(s):  
Tina Novianti Sitanggang ◽  
Yolanda Angel Sabatani Doloksaribu
Keyword(s):  
Firm Value ◽  
Stock Exchange ◽  
Descriptive Analysis ◽  
Sample Selection ◽  
Secondary Data ◽  
Numerical Data ◽  
Manufacturing Companies ◽  
Quantitative Descriptive Analysis ◽  
Financial Report ◽  
Quantitative Descriptive

The purpose of this study is only to test whether there is an effect of Capital Structure (DER), Current Ratio (CR), Net Profit Margin (NPM), and Firm Size (UP) on Firm Value (NP). This research was conducted on Manufacturing Companies in the Consumer Goods Industry Sector listed on the Indonesia Stock Exchange in 2016-2019. This research uses quantitative descriptive analysis. This type of research is in the form of knowledge that uses numerical data as a measuring tool to analyze. The number of samples used as many as 41 companies. Sample selection was made using purposive sampling. The data used for this research is secondary data, namely data in the form of annual financial report data for the 2016-2019 period. The data were tested by statistical data analysis in multiple regression analysis, where the classical assumption test was first tested using SPSS.

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