scholarly journals Earnings persistence, earnings power, and equity valuation in consumer goods firms

2019 ◽  
Vol 5 (1) ◽  
pp. 3-13
Author(s):  
Nurani Fatma ◽  
Widi Hidayat
Keyword(s):  
Consumer Goods ◽  
Stock Exchange ◽  
Secondary Data ◽  
Negative Influence ◽  
Positive Influence ◽  
Annual Reports ◽  
Equity Valuation ◽  
Earnings Persistence ◽  
Content Type ◽  
Analysis Technique

Purpose The purpose of this paper is to examine the influence of earnings persistence and earnings power on equity valuation. Design/methodology/approach The purposive sampling method was applied to determine the samples of selected 100 firms. This study employed secondary data obtained from the annual reports and financial statements of consumer goods firms listed on the Indonesian Stock Exchange for the period 2010–2014. The analysis technique used a multiple regression analysis. Findings The study result shows that, partially, earnings persistence and earnings power affect equity valuation by investors. Earnings persistence has a negative influence, whereas earnings power has a positive influence on equity valuation. Originality/value This study throws additional lights on equity valuation specific to consumer goods industries.

scholarly journals PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN, NILAI PASAR PERUSAHAAN DAN REPUTASI PERUSAHAAN

2019 ◽  
Vol 6 (2) ◽  
pp. 215 ◽  
Author(s):  
Vio Landion ◽  
Hexana Sri Lastanti
Keyword(s):  
Financial Performance ◽  
Intellectual Capital ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Market Value ◽  
Positive Influence ◽  
Annual Reports ◽  
Analysis Technique ◽  
Company Reputation

<p><em>The purpose of this study is to analyze the influence of intellectual capital on financial performance, corporate market value and company reputation. The population of this study is banking companies listed on the Stock Exchange in 2015 - 2017. The sample in this study were 31 companies using the nonprobability sampling method. The analysis technique in this study is multiple regression analysis using SPSS. The types of data in this study are secondary data in the form of annual reports on the Indonesia Stock Exchange website www.idx.co.id in 2015-2017. The results showed that there was a positive influence between intellectual capital on financial performance and company reputation, but there was no influence between intellectual capital on the market value of the company.</em> <em></em></p>

The analysis of influencing factors on the going concern audit opinion – a study in manufacturing firms in Indonesia

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Thomas Averio
Keyword(s):  
Audit Quality ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Manufacturing Firms ◽  
Annual Reports ◽  
Content Type ◽  
Audit Opinion ◽  
Going Concern ◽  
Going Concern Opinion

PurposeIt is argued that the going concern opinion is issued if auditors have a doubt about financial condition of a company. Provision of the going concern audit opinion may worsen the company in terms of gaining public trust and may even indicate bankruptcy. This study aims to determine the factors that affect the auditor's going concern opinion.Design/methodology/approachThis research used secondary data obtained from annual reports and independent audit reports published by the Indonesia Stock Exchange. The population of this research included manufacturing firms registered in the Indonesia Stock Exchange from 2015 to 2019. The sample after the purposive sampling technique being applied consisted of 33 companies. The data were analyzed using logistic regression performed in the statistical analysis software, SPSS 24.0.FindingsThe results indicated that leverage positively affected the going concern audit opinion, then the audit quality, profitability and liquidity negatively affected the going concern audit opinion, whereas firm size and audit lag did not affect the going concern audit opinion.Originality/valueThis study is in contrast to several existing studies on the determinants of the auditor's going concern opinion and provides knowledge on developing more factors affecting the auditor's going concern opinion.

scholarly journals PENGARUH RASIO KEUANGAN TERHADAP KINERJA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (SEKTOR CONSUMER GOODS INDUSTRY)

2019 ◽  
Author(s):  
Rizka Hadya
Keyword(s):  
Consumer Goods ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Analysis Technique ◽  
Consumer Goods Industry ◽  
Solvency Ratio

This research as a purpose to know what influence of liquidity ratio solvency ratio for profitability ratio.This research was conducted on the consumer goods industrycompanies in Indonesia Stock Exchange (IDX) . The data used are secondary data from company financial statements of consumer goods industry. The population in this study is a consumer goods industryand sample period 2013-2017 and used a total of 7 samples from 32 companies . The technique of taking the sample using purposive sampling method The data analysis technique used multiple linear regression analysis using Eviews. The results showed that the variable, Liquidity, Solvency has a positive and significant impact on profitability ( ROE)

scholarly journals THE INFLUENCE OF CAPITAL STRUCTURE, SIZE, PROFITABILITY, AND DIVIDEND PER SHARE TO COMPANY VALUE WITHIN GROWTH OPPORTUNITY AS MEDIATOR VARIABLE IN INDONESIA STOCK EXCHANGE

2021 ◽  
Vol 9 (1) ◽  
Author(s):  
Desy Harfiani Harfiani
Keyword(s):  
Capital Structure ◽  
Stock Exchange ◽  
Secondary Data ◽  
Negative Influence ◽  
Positive Influence ◽  
Pooled Data ◽  
Company Value ◽  
Growth Opportunity ◽  
Data Regression ◽  
Mediator Variable

This study examines and analyze influence of capital structure, size, profitability, and dividend per share to company value within growth opportunity as mediator variable. This research used secondary data. The data analysis method used in this research is pooled data regression by seeing 30 company in Indonesia Stock Exchange in the year 2016-2019. The result of this study show that the variable capital structure has a positive influence and no significant to company value. Variable size has a negative influence and no significant to company value. Variable profitability has a positive influence and no significant to company value. Variable dividend per share has a negative influence and no significant to company value. And growth opportunity has a negative and no significant to company value. Whereas, capital structure, size, profitability and dividend per share not has significant influence to growth opportunity.

scholarly journals PENGARUHDEWAN DIREKSI, DEWANKOMISARIS INDEPENDEN,LEVERAGE, DAN AKTIVITASPERUSAHAANTERHADAP PENGUNGKAPANSUSTAINABILITYREPORT

2015 ◽  
Vol 10 (2) ◽  
pp. 124
Author(s):  
Eria Nissa Awalia ◽  
Ratna Anggraini ◽  
Rida Prihatni
Keyword(s):  
Board Of Directors ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sustainability Reporting ◽  
Negative Influence ◽  
Positive Influence ◽  
Content Index ◽  
Asset Turnover ◽  
Sustainability Report

This  research  was  intended  to  examine  the  influences  of  board  of  directors,  board  of independent commissioner, leverage, and activity of company toward sustainability report disclosure. Sustainability Report Disclosure is the dependent variable sinthis research were measured by GRIG 3.1 Content Index and Checklists. For the independent variables in this research, using board of directors were measured by sum of directors meetings, board of in dependent commissioner were measured by proportion of independent commissioner, leverage were measured by debt to equity,  activity of company were measured by total asset turnover. This research uses secondary data which is financial statement. and sustainability report from Indonesian Stock Exchange Listed Companies in 2010-2012. While the sampling method used was purposive sampling method which is overall 39 observations. This research uses multiple regression method to test the hypothesis with SPSS computer program. From the analysis performed in this research, it can be concluded that board of directors, and leverage have no significant influence to sustainability report disclosure. The other hand activity of company has positive influence and significant to sustainability report disclosure. And Board of independent commissioner has negative influence and significant to sustainability reporting disclosure.   KeyWords: Board of Directors, Board of Independent Commissioner, Leverage, Activity of Company, and  Sustainability Report

scholarly journals Pengaruh Leverage, Intensitas Persediaan, Aset Tetap, Ukuran Perusahaan, Komisaris Independen Terhadap Agresivitas Pajak

2020 ◽  
Vol 5 (1) ◽  
pp. 69-76
Author(s):  
Tutik Avrinia Wulansari ◽  
Kartika Hendra Titisari ◽  
Siti Nurlaela
Keyword(s):  
Consumer Goods ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Negative Influence ◽  
Company Size ◽  
Fixed Asset ◽  
Tax Aggressiveness ◽  
Analysis Technique ◽  
Fixed Assets ◽  
Consumer Goods Industry

This study aims to determine the effect of leverage, inventory intensity, fixed asset intensity, company SIZE, and independent commissioners on tax aggressiveness. The population and sample in this study are consumer goods industry companies listed on the IDX for the 2015-2018 period. The sampling technique of this study was using purposive sampling technique. The number of samples in this study were 28 consumer goods industry companies listed on the Indonesia Stock Exchange in the 2015-2016 period. The data analysis technique used in this study is multiple linear regression. Based on the results of the analysis conducted shows that there is a negative influence of leverage, the intensity of fixed assets, company SIZE, and independent commissioners on tax aggressiveness. While the intensity of the inventory has no effect on tax aggressiveness.

scholarly journals The Impact of Tax, Exchange Rate, Tunneling Incentive and Firm Size on Transfer Pricing (Empirical Study of Manufacturing Companies Listed on the Indonesian Stock Exchange for Years2014-2018)

2019 ◽  
Vol 1 (2) ◽  
pp. 149-166
Author(s):  
Felicia Vanessa Wijaya ◽  
Luky Patricia Widianingsih
Keyword(s):  
Exchange Rate ◽  
Firm Size ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Secondary Data ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Factors Affecting ◽  
Analysis Technique ◽  
The Impact

Abstract: In the era of globalization, companies are developing into multinational companies that establish branches or subsidiaries in various countries. This globalization has given an impact to increase international transaction. These transactions could lead to transactions with related parties that shows an indication of transfer pricing. Along with the development of globalization, factors affecting transfer pricing are not only derived from taxes, but also from other factors. The purpose of this research is to examine the effect of tax, exchange rate, tunneling incentive, and firm size on transfer pricing. This research used secondary data in the form of annual reports published on the Indonesia Stock Exchange. Population of this research was manufacturing companies for years 2014-2018 and by purposive sampling method, a sample of 19 manufacturing companies was obtained. Analysis technique used on this research was a multiple linear regression using SPSS 23 application. The result shows that tax, tunneling incentive, firm size have significant effect on transfer pricing, while exchange rate does not take any effect on transfer pricing. Adjusted R2 determination coefficient of 32,8% shows transfer pricing is affected by tax, exchange rate, tunneling incentive, and firm size, while remaining 67,2% is affected by other variables outside research model. Keywords: Transfer Pricing; Tax; Exchange Rate; Tunneling Incentive; Firm Size.

scholarly journals ANALISIS RASIO KEUANGAN TERHADAP KINERJA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (SEKTOR CONSUMER GOODS INDUSTRY PERIODE 2010-2014)

2019 ◽  
Author(s):  
Yelis Analisa
Keyword(s):  
Consumer Goods ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Analysis Technique ◽  
Consumer Goods Industry ◽  
Solvency Ratio

This research as a purpose to know what influence of liquidity ratio solvency ratio for profitability ratio.This research was conducted on the consumer goods industrycompanies in Indonesia Stock Exchange ( IDX ) . The data used are secondary data from company financial statements of consumer goods industry. The population in this study is a consumer goods industryand sample period 2010-2014 and used a total of 7 samples from 32 companies. The technique of taking the sampleusing purposive sampling method . The data analysis technique used multiple linear regression analysis using Eviews. The results showed that the variable, Liquidity, Solvency has a positive and significant impact on profitability ( ROE)

scholarly journals The Effect Of Accrual Reliability, Debt Level And Cash Flow Volatility On Earnings Persistence

2021 ◽  
Vol 2 (1) ◽  
pp. 7-10
Author(s):  
Komang Ayu Trisna Dayanti ◽  
I Gusti Agung Prama YOGA ◽  
Gusti Ayu Intan Saputra RINI
Keyword(s):  
Cash Flow ◽  
Stock Exchange ◽  
Research Question ◽  
Sample Selection ◽  
Secondary Data ◽  
Earnings Persistence ◽  
Debt Level ◽  
Analysis Technique ◽  
Cash Flow Volatility ◽  
Debt Levels

This research is entitled “The Effect of Accrual Reliability, Debt Level and Cash Flow Volatility on Earnings Persistence”. The research question is “Is the persistence of earnings is affected by accrual reliability, debt levels and cash flow volatility? The research objective is to examine empirically the effect of accrual reliability, debt levels and cash flow volatility on the earnings persistence. Accrual reliability, level of debt and cash flow volatility are independent variables in this study while earnings persistence is the dependent variable. This study used secondary data in the form of annual financial statements of sample companies, namely basic industry and chemicals sector companies listed on the Indonesia Stock Exchange for the period 2014-2018. The sample selection method used was purposive sampling method. In total, there were two 12 sample companies in this study. This study used multiple linear regression data analysis technique including classical assumption test, F-statistical test and hypothesis testing. The results showed the accrual reliability and cash flow volatility had no effect on earnings persistence, while the level of debt had a positive effect on earnings persistence, and therefore, the second hypothesis is acceptable.

scholarly journals Pengungkapan Sustainability Report dan Nilai Perusahan: Studi Empiris di Indonesia dan Singapura

2018 ◽  
Vol 16 (1) ◽  
Author(s):  
Tedy Kurniawan ◽  
Hafiez Sofyani ◽  
Evi Rahmawati
Keyword(s):  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Negative Influence ◽  
Positive Influence ◽  
Point Of View ◽  
The Social ◽  
Sustainability Report ◽  
Research Show

The categories of sustainability report disclosure consist of economic, environment, and social. This research aims to examine the influence of each categories of sustainability report disclosure on firm value. This research use secondary data from all companies that listed on Indonesia Stock Exchange and Singapore Stock Exchange in 2014-2016. There are 116 samples that obtained from purposive sampling method. The results of this research show that only economic category of sustainability report has positive influence on firm value in Indonesia and Singapore. The environment category of sustainability report has negative influence on firm value, while the social category doesn’t have influence on firm value. The result of this research indicate that sustainability report disclosure which reported appropriately with choosen standard, especially in economic category will be useful to increase firm value in the point of view of investors. Keywords: sustainability report, GRI-G4, firm value

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