scholarly journals Shareholders and Firm Value for Manufacturing Companies Listed in Indonesia Stock Exchange

2020 ◽  
Vol 23 (1) ◽  
Author(s):  
Muhammad Rifky Santoso ◽  
Iskandar Muda
Keyword(s):  
Regression Analysis ◽  
Panel Data ◽  
Firm Value ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Share Ownership ◽  
Manufacturing Company ◽  
Institutional Shareholders ◽  
Majority Shareholder

Domestic institutional shareholders and foreign shareholders differently influence firm value. Using panel data from the manufacturing company listed in the Indonesia Stock Exchange (IDX), from 2014 to 2017, and regression analysis, these types of shareholders have a positive and significant impact on the firm value with an inverted U-shaped. The influence of domestic institutional share-holders to the firm value is more significant than that of the foreign shareholder indicated by the coefficient value from the regression results. The best combination of shareholders to obtain the optimum firm value are the domestic institutional shareholder no more than 35.26 percent and the foreign shareholder no more than 47.61 percent. The greater share ownership will increase shareholder intervention and benefit the majority shareholder. Effective monitoring improvements are needed so that the majority of shareholder intervention can be reduced.

scholarly journals PENGARUH TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN (Studi Pada Perusahaan Manufaktur yang Terdaftar Di BEI)

2021 ◽  
Vol 9 (1) ◽  
pp. 31-40
Author(s):  
Sri Yuliandana
Keyword(s):  
Regression Analysis ◽  
Panel Data ◽  
Firm Value ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Manufacturing Companies ◽  
Independent Variables ◽  
Panel Data Regression ◽  
Data Regression

Abstrack This study is a quantitative study that aims to the effect of tax avoidance on firm value in manufacturing companies listed on the Indonesia Stock Exchange for the 2014-2018 period. The population in this study were manufacturing companies listed and listed on the Indonesia Stock Exchange for the 2014-2018 period, totaling 117 companies. The sampling technique in this study was purposive sampling, in order to obtain 25 sample companies. The method used in analyzing the effect of independent variables on the dependent in this study is panel data regression analysis using Eviews 10 software. The results show that tax avoidance has a negative and insignificant effect on firm value. This shows that the higher the tax avoidance done by the company, the lower the firm value. The limitation in this study is that it does not include elements of other variables outside of tax avoidance which may affect firm value. Keywords: Tax Avoidance, Firm Value, Indonesia Stock Exchange

Pengaruh Audit Tenure dan Komite Audit Terhadap Kualitas Laba Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Tahun 2009-2011

Al-Buhuts ◽  
2017 ◽  
Vol 13 (2) ◽  
pp. 127-145
Author(s):  
Sayuthi Sayuthi
Keyword(s):  
Regression Analysis ◽  
Panel Data ◽  
Research Method ◽  
Audit Committee ◽  
Stock Exchange ◽  
Secondary Data ◽  
Target Population ◽  
Financial Statements ◽  
Negative Influence ◽  
Manufacturing Company

This study aims to provide empirical evidence on the effect of audit tenure and audit committee to earning of quality. The research was conducted at a manufacturing company listed on the Indonesia Stock Exchange in 2009-2011. This type of study is a research verificative or hypothesis testing research. The research method used in this research is census and balanced panel data. Target population in this study is a manufacturing company that has complete data for all variables studied. The population of this study is 39  firms which observed periods are 3 years. The data collection techniques using secondary data from financial statements have been audited and published www.idx.co.id obtained from website to the financial statements in the period 2009-2011. The hypothesis is tested by using multiple regression analysis. This result shows that (1) when there is not audit tenure and audit committee, earning of quality is at 95,4% and is not at 100% (2) audit tenure and audit committee simultaneously have negative influence toward earning of quality (3) Audit tenure and audit committee partially has negative influence toward earning of quality.

scholarly journals MODAL INTELEKTUAL, KEPEMILIKAN INSTITUSIONAL TERHADAP PROFITABILITAS DAN NILAI PERUSAHAAN

2020 ◽  
Vol 12 (1) ◽  
pp. 15-24
Author(s):  
Nurramayuningsih Nurramayuningsih ◽  
Mujibah A. Sufyani
Keyword(s):  
Regression Analysis ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Firm Value ◽  
Stock Exchange ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Manufacturing Companies ◽  
Panel Data Regression ◽  
Data Regression

Knowledge and intangible assets become the important source of competitive advatage for company (knowledgw-based economy). The study aims was to investigate the effect of intellectual capital, institutional ownership to profitability and firm value. Sample used were 6 manufacturing companies of sub sectors consumer goods industry listed on the Indonesia Stock Exchange from 2012 to 2017, with purposive sampling, secondary data, and panel data regression analysis. The results indicated that simultaneous intellectual capital and institutional ownership affected financial performance. Partially intellectual capital had a positive and significant effect on financial performance, but institutional ownership did not have significant effect. Financial performance has a positive and significant effect on firm value. Intelectual capital had an important roles to increase performance and value of the firm.

scholarly journals PENGARUH KEPUTUSAN UTAMA TERHADAP NILAI PERUSAHAAN SEKTOR MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2012-2016

2018 ◽  
Vol 11 (1) ◽  
Author(s):  
Tannia Tannia ◽  
Claryn Tanado ◽  
Elisa Putri
Keyword(s):  
Panel Data ◽  
Key Words ◽  
Firm Value ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Insignificant Effect ◽  
Value Of Firm ◽  
Determine Effect

<p>The purpose of this research is to determine effect of the main decisions on firm value of<br />manufacturing companies listed in Indonesia Stock Exchange period, of 2012-2016. The main decisions<br />are three main functions of a financial manager in every firm. This research is a quantitative research<br />that uses panel data and processing the panel data with E-Views. Sample of this research are 120<br />manufacturing companies listed in Indonesia Stock Exchange.The results that there are a significant<br />effect of Dividend Decision on firm value and there is an insignificant effect of investment and funding<br />decision of manufacturing companies listed in Indonesia Stock Exchange, period of 2012-2016.<br />Key words: Investment, Funding, Dividend, Value of Firm</p>

scholarly journals Increasing Firm Value via Conservatism in Accounting

2021 ◽  
Vol 9 (2) ◽  
pp. 1-11
Author(s):  
Moh. Ubaidillah
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Firm Size ◽  
Firm Value ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Accounting Conservatism ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Analysis Technique

This study aims to determine the effect of firm size and profitability on firm value with accounting conservatism as a moderating variable. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019 as many as 183 companies. The sampling technique used purposive sampling which resulted in 72 manufacturing companies. The data analysis technique uses regression analysis with SPSS 24. The results of this study indicate that firm size and profitability have a positive and significant effect on firm value. Furthermore, the variable of accounting conservatism is able to moderate the effect of firm size and profitability on firm value in a positive and significant way.

scholarly journals Leverage, Kepemilikan Manajerial, Kinerja Lingkungan dan Nilai Perusahaan: Studi Empiris pada Perusahaan Manufaktur di Indonesia

2021 ◽  
Vol 31 (7) ◽  
pp. 1667
Author(s):  
Ida Ayu Widhi Rismayanti ◽  
I Gusti Ayu Made Asri Dwija Putri
Keyword(s):  
Regression Analysis ◽  
Environmental Performance ◽  
Firm Value ◽  
Stock Exchange ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Company Value ◽  
Analysis Technique ◽  
Research Population ◽  
High Level

A good company value is more than just a high level of profit achievement. The use of debt, some of the shares owned by management, and the company's performance in relation to its environment all have the potential to increase firm value. The purpose of this study is to empirically test the effect of leverage, managerial ownership, and environmental performance on firm value. The research population for this study is PROPER participating manufacturing companies that are listed on the Indonesia Stock Exchange between 2017 and 2019. Purposive sampling is a method of determining the sample. Multiple regression analysis was used as the analysis technique. According to the findings of this study, leverage, managerial ownership, and environmental performance can all increase firm value. Keywords: Leverage; Managerial Ownership; Environmental Performance; Firm Value.

PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO DAN RETURN ON EQUITY TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR

2020 ◽  
Vol 4 (2) ◽  
pp. 53-67
Author(s):  
Ameilia Damayanti ◽  
Rianto Rianto
Keyword(s):  
Regression Analysis ◽  
Firm Value ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Current Ratio ◽  
Return On Equity ◽  
Company Value ◽  
Analysis Technique ◽  
Equity Ratio ◽  
The Many

Current ratio, Debt to Equity Ratio, and Return on Equity are some of the many factors that are thought to have an influence on company value. Several studies have also used these factors as variables. Therefore, this study aims to test and reaffirm the results of previous studies with mixed conclusions. The sample of this study was 100 companies in manufacturing companies listed on the Indonesia Stock Exchange in the period 2018. The analysis technique used in this study is multiple regression analysis. The results showed that partially Current ratio, Debt to Equity Ratio had no significant effect on Company Value, while Profitability had a significant effect on Company Value. Simultaneously testing shows that current ratio, debt to equity ratio, and return on Equity have a significant effect on firm value.             

scholarly journals ANALISIS PENGARUH RASIO KEUANGAN TERHADAP NILAI PERUSAHAAN

MAKSIMUM ◽  
2019 ◽  
Vol 8 (3) ◽  
pp. 1
Author(s):  
Ika Listyawati ◽  
Rosiana Ramadhan
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Capital Structure ◽  
Multiple Linear Regression ◽  
Firm Value ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies

The purpose of this study was to test and analyze the influence of financial ratios on firm value carriedout in the manufacturing companies listed on the Indonesia Stock Exchange period 2013 to 2017. The samplingin this study used a purposive sampling technique. Based on predetermined criteria, this study uses multiplelinear regression analysis with the help of the SPSS program. The results of multiple linear regression analysis were obtained by the regression equation Y = α +β1x1 + β2x2 + β3x3 + ε. Based on the results of hypothesis testing, it was found that the variables of profitabilityand capital structure had a positive and significant effect on the value of the company, while the variablegrowth of the company was not significant towards firm value.

scholarly journals Determinasi Rotasi KAP, Tenur Auditor Dan Kualitas Audit Terhadap Manajemen Laba

2020 ◽  
Vol 8 (3) ◽  
pp. 277-286
Author(s):  
Novia Amasti ◽  
Lidya Primta Surbakti ◽  
Edi Warman
Keyword(s):  
Regression Analysis ◽  
Panel Data ◽  
Linear Regression ◽  
Earnings Management ◽  
Analytical Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Manufacturing Companies ◽  
Auditor Tenure

The purpose of this study was to determine the effect of KAP rotation, auditor tenure and audit quality on earnings management. This study also uses leverage, profitability and firm size as control variables. In this study to measure earnings management variables using the Modified Jones Model. the population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2016-2018. The number of samples processed was 366 samples. The analytical method used is panel data linear regression analysis with Stata version 13. The results of this test show that KAP rotation and audit quality has no effect on earnings management while auditor tenure has effect on earnings management. Keywords : KAP rotation, auditor tenure, audit quality, and earnings management.

scholarly journals PENGARUH KOMPETENSI KOMITE AUDIT, AKTIVITAS KOMITE AUDIT DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA

2016 ◽  
Vol 4 (1) ◽  
pp. 66
Author(s):  
Metta Kusumaningtyas ◽  
Dessy Noor Farida
Keyword(s):  
Regression Analysis ◽  
Earnings Management ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Manufacturing Companies ◽  
Discretionary Accrual ◽  
Negative Effect ◽  
Institutional Shareholders

The objective of this study is to analyze the influence of audit committee and institutional ownership on earnings management. The characteristics that used to measure the effectiveness of the audit committee competence,and audit committee activity. Institutional ownership is measured by the number of proportion of shares held by institutional shareholders divided by the number of shares issued. Earnings management in this study weremeasured by using the value of discretionary accrual. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2007-2012. Based on purposive sampling method, the number of samples in this study of 300 samples. Testing the hypothesis using multiple regression analysis. The results of hypothesis testing indicate that audit committee competence and audit committee activity had a significant negative effect on earnings management. Instead institutional ownership had not influence on earnings management.

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