How combinations of network participation, firm age and firm size explain SMEs’ responses to COVID-19

The objective of this research is to examine the effect of profitability, firm age, firm size, audit quality, and leverage both partially and simultaneously towards earnings quality. The testing method used in this research is multiple regressions. The objects of this study are property, real estate and construction companies which were listed at Kompas 100 for the period 2010-2012. The samples are 15 companies determined based on purposive sampling. The data used in this study are secondary data such as financial statements and historical stock prices. The results of this study are (1) firm age has a negative significant effect on earnings quality, meanwhile firm size has a positive significant effect on earnings quality (2) profitability, audit quality, and leverage partially have an insignificant effect towards earnings quality (3) profitability, firm age, firm size, audit quality, and leverage simultaneously have a significant effect towards voluntary auditor switching. Keywords: ERC, earnings quality, profitability, firm age, firm size, audit quality, leverage.

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PENGARUH TATA KELOLA PERUSAHAAN DAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN

EKUITAS (Jurnal Ekonomi dan Keuangan) ◽

10.24034/j25485024.y2018.v2.i4.4036 ◽

2019 ◽

Vol 2 (4) ◽

pp. 572-590

Author(s):

Yulius Kurnia Susanto ◽

Daves Joshua

Keyword(s):

Corporate Governance ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Firm Size ◽

Audit Committee ◽

Ownership Concentration ◽

Firm Age ◽

Corporate Social ◽

Independent Audit ◽

Firm Characteristic

The purpose of this study was to get empirical evidence about the effect of corporate governance and firm characteristic on corporate social responsibility disclosure. The corporate governance include board size, board independent, audit committee, ownership concentration, foreign ownership and public ownership. The firm characteristic include firm size, leverage, firm age, type of industry and profitability. Sample of this study consisted of 690 data from 179 non finance companies listed in Indonesia Stock Exchange from 2011 to 2014 and selected by purposive sampling method. Data were analyzed by multiple regression analysis. The results showed thatboard independent, audit committee, ownership concentration, public ownership, firm size and type of industry have an effect on corporate social responsibility disclosure. While the board size, foreign ownership, leverage, firm age and profitability have no effect on corporate social responsibility disclosure.The better the corporate governance, the control and supervision of management to disclose information about corporate social responsibility is increasing. The bigger the company, the greater the demand for the company to disclose information about corporate social responsibility.

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ANALISIS FAKTOR-FAKTOR TERHADAP UNDERPRICING SAHAM PERDANA

Jurnal Bisnis dan Akuntansi ◽

10.34208/jba.v19i2.277 ◽

2018 ◽

Vol 19 (2) ◽

pp. 251-258

Author(s):

INDRA ARIFIN DJASHAN

Keyword(s):

Multiple Regression ◽

Firm Size ◽

Stock Exchange ◽

Multiple Regression Model ◽

Firm Age ◽

Return On Equity ◽

Price Earnings Ratio ◽

Underwriter Reputation ◽

Equity Ratio ◽

Auditor Reputation

This research aims to determine the effect of firm age, firm size, return on equity, debt to equity ratio, price earnings ratio, auditor reputation and underwriter reputation on the level of underpricing. And to determine which variables are the most dominant effect on the IPO. Underpricing as measured by the initial return is the dependent variable in this research. This research was conducted with the support of the data Indonesia Stock Exchange (IDX), which is the company doing an IPO in 2009 until 2012. Sampling was conducted using a non-probability sample selection method (purposive sampling) resulted in 68 companies as the study sample. Multiple regression model was used to test the relationship between the dependent and independent variables. The results of multiple regression analysis showed that the variables auditor reputation and underwriter reputation on underpricing significantly affect the direction of the negative coefficients for both variables. While variable firm age, firm size, return on equity, debt to equity ratio, price earnings ratio proved to have no significant effect on the occurrence of underpricing.

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PENGARUH STRUKTUR KEPEMILIKAN, PROFITABILITAS, UKURAN PERUSAHAAN, DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERCATAT DI BURSA EFEK INDONESIA TAHUN 2014)

Jurnal Magister Akuntansi Trisakti ◽

10.25105/jmat.v3i1.4966 ◽

2016 ◽

Vol 3 (1) ◽

pp. 95

Author(s):

Rizki Widya Puspitaningsih ◽

Hotman Tohir Pohan

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Firm Size ◽

Stock Exchange ◽

Negative Influence ◽

Positive Influence ◽

Firm Age ◽

Corporate Social Responsibility Disclosure ◽

Csr Disclosure ◽

Corporate Social

<em>The purpose of this study is to examine the effect of ownership structure, profitability, firm size, and firm age on Corporate Social Responsibility disclosure. Sample consists of 87 manufacturing firms in Indonesia Stock Exchange in 2014. Multiple regression test is used to test hypothesis developed in this study. Result of this study show that firm size has significantly positive influence on CSR disclosure, whereas ultimat ownership has significantly negative influence on Corporate Social Responsibility disclosure. Foreignt ownership, blockholder ownership, profitability, and firm age, on the other hand, do not have significant influence on CSR disclosure</em>

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Estrategias empresariales y propensión exportadora de la industria agroalimentaria catalana y española

Economía Agraria y Recursos Naturales ◽

10.7201/earn.2003.06.06 ◽

2011 ◽

Vol 3 (6) ◽

pp. 107 ◽

Cited By ~ 1

Author(s):

Mehrez Ameur ◽

José M. Gil

Keyword(s):

Firm Size ◽

Foreign Capital ◽

Foreign Market ◽

The Other ◽

Firm Age ◽

Export Intensity ◽

Factors Affecting ◽

Managerial Strategies ◽

Potential Benefits ◽

Main Factors

In an increasing globalized environment, the agrofood firms’ competitiveness becomes a strategic need for future survival. Recent changes both in agrofood markets and consumers’ habits have encouraged firms to adopt adequate managerial strategies. The objective of this paper is to determine main factors affecting the exporting behavior of the agro-food firms. Data come from the Survey on Firms Strategies (ESEE). To achieve this objective, a model has been specified and estimated taking into account the characteristics of the database. The personnel qualification, the existence of foreign capital, the existence of potential benefits in foreign market and the firm’ age are the main factors explaining the agrofood firm decision to export. On the other hand, variables denoting firm size and domestic market concentration and saturation are more important to explain export intensity.

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Corporate Governance, Karakteristik Perusahaan dan Pengungkapan Corporate Social Responsibility

Jurnal Riset Akuntansi & Perpajakan (JRAP) ◽

10.35838/jrap.2015.002.02.18 ◽

2015 ◽

Vol 2 (02) ◽

pp. 203-217

Author(s):

Heti Herawati

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Firm Size ◽

Hypothesis Test ◽

Institutional Ownership ◽

Sampling Procedure ◽

Jel Classification ◽

Firm Age ◽

Mining Companies ◽

Corporate Social

A B S T R A C T The issue of corporate responsibility disclosure (CSRD) grows widely. The purpose of this research is to examine empirically wether institutional ownership, independent board, profitability, firm size and firm age have influence toward CSRD of mining companies listed at IDX. This research has causal characteristic, that is is reviewing the relationship between institutional ownership, independent board, profitability, firm size and firm age has an effect CSRD. The population of this research is mining companies at IDX up to 2013. Sampling procedure utilities sampling purposive method. The number of sample uses 90 data and analyzed by multiple regression analysis. The result of hypothesis test shows that institutional ownership and independent board doesn’t have influence toward CSRD, whereas profitability, company size and age partially have influence towards CSRD. A B S T R A K Isu tentang pengungkapan corporate social responsibility berkembang dengan cepat. Penelitian ini bertujuan untuk menguji secara empiris, apakah kepemilikan institusional, dewan komisaris independen, profitabilitas, size perusahaan dan umur perusahaan mempunyai pengaruh terhadap pengungkapan corporate social responsibility perusahaan pertambangan yang listing di Bursa Efek Indonesia. Penelitian ini bersifat kausal yaitu mengkaji hubungan antara kepemilikan institusional, dewan komisaris independen, profitabilitas, size perusahaan dan umur perusahaan mempunyai pengaruh terhadap pengungkapan corporate social responsibility. Populasi dalam penelitian ini adalah perusahaan-perusahaan pertambangan yang telah terdaftar di BEI sampai dengan tahun 2013. Prosedur pemilihan sampel menggunakan metode purposive sampling. Jumlah sampel yang digunakan 90 dan dianalisis dengan metode regresi linier. Hasil pengujian hipotesis menunjukkan bahwa variabel kepemilikan institusional dan dewan komisaris independen yang tidak berpengaruh terhadap pengungkapan corporate social responsibility, sedangkan profitabilitas, size perusahaan dan umur perusahaan secara parsial berpengaruh terhadap pengungkapan corporate social responsibility. JEL Classification: G34, M14

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PENGARUH UMUR, UKURAN, DAN PROFITABILITAS PERUSAHAAN TERHADAP PERATAAN LABA

Jurnal Riset Akuntansi dan Keuangan ◽

10.21460/jrak.2015.111.252 ◽

2017 ◽

Vol 11 (1) ◽

pp. 77

Author(s):

Rut Puspita Sari ◽

Putriana Kristanti

Keyword(s):

Logistic Regression ◽

Firm Size ◽

Technical Analysis ◽

Income Smoothing ◽

Firm Age ◽

Purposive Sampling ◽

Firm Profitability ◽

Size Firm

Income smoothing is one of the ways used by management to reduce fluctuations in earnings obtainedin order to profit in accordance with the desired target. This study aimed to test: the effect of firm age,firm size, and firm profitability on income smoothing on companies listed in the Indonesia StockExchange. The sample is determined based on purposive sampling, a total of 265 manufacturingcompanies during the 2010-2014 period. Technical analysis of the data using logistic regression. Theresults showed that the age of the firm, firm size, and profitability influence the practice of incomesmoothing.Keywords: Firm Age, Firm Size, Firm Profitability, Income Smoothing

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DETERMINAN PENGUNGKAPAN MODAL INTELEKTUAL DAN DAMPAKNYA TERHADAP NILAI PERUSAHAAN

Jurnal Riset Akuntansi Aksioma ◽

10.29303/aksioma.v15i2.7 ◽

2017 ◽

Vol 15 (2) ◽

pp. 53

Author(s):

N Nurabiah ◽

Lukman Effendy ◽

Zuhrotul Isnaini

Keyword(s):

Linear Regression ◽

Multiple Linear Regression ◽

Firm Size ◽

Significant Influence ◽

Intellectual Capital ◽

Capital Market ◽

Stock Exchange ◽

Firm Age ◽

Total Observation ◽

Age Independent

The objective of this study is to examine the influence of firm size, leverage, firm age, independent commissioners, and type of industry toward influence of intellectual capital disclosure. The study also aimed to examine the intellectual capital disclosure toward the firm’s value. The sample of this study is consisted of companies listed in the Kompas 100 index during the period of 2013- 2015, so that this study obtained a total observation of 156 units. This research was conducted based on documentation, while data is acquired through the Indonesian Capital Market Directory (ICMD) and Indonesia Stock Exchange (IDX) Fact. Data were analyzed based on multiple linear regression, t-test and F-test. The results of the analysis in this study indicate that the leverage, independent commissioners, and type of industry have significant influence on the intellectual capital disclosure while firm size and firm age does not have significant influence on the intellectual capital disclosure. The results also showed that the intellectual capital disclosure has no significant influence on the firm’s value. Keywords: firm size, leverage, firm age, independent commissioners, type of industry, intellectual capital disclosure, firms value

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How Firms Respond to Business Cycles: The Role of Firm Age and Firm Size

10.3386/w19134 ◽

2013 ◽

Cited By ~ 25

Author(s):

Teresa Fort ◽

John Haltiwanger ◽

Ron Jarmin ◽

Javier Miranda

Keyword(s):

Business Cycles ◽

Firm Size ◽

Firm Age

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Pengaruh Kepemilikan Institusional, Ukuran Dan Umur Perusahaan Terhadap Kinerja Intellectual Capital Industri Keuangan di BEI

E-Jurnal Akuntansi ◽

10.24843/eja.2018.v25.i03.p07 ◽

2018 ◽

pp. 1799

Author(s):

Ainun Roviko ◽

I Gusti Ngurah Agung Suaryana

Keyword(s):

Firm Size ◽

Intellectual Capital ◽

Stock Exchange ◽

Secondary Data ◽

Sampling Technique ◽

Institutional Ownership ◽

Firm Age ◽

Financial Industry ◽

Financial Report ◽

The Impact

Evaluate performance intellectual capital of company is an important thing because this will contribute to the company competitive advantage in the future. This study aims to obtain empirical evidence of the impact institutional ownership, firm size and firmage on intellectual capital performance financial industry listed on Indonesian Stock Exchange 2015-2017.Intellectual capital performance measured by VAICTM. This research used non- probability sampling technique with purposive sampling method and 37 company as a sample and 111 observation. Secondary data obtained from the annual financial report of the financial industry. The result of this research indicate that institutional ownership hasnot affecting the intellectual capital performance. The result of this search also indicate that firm size and firm age has a positive effect on intellectual capital performance. Keywords : Institutional ownership, size and firm age, financial industry, intellectual capital.

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