scholarly journals Factors That Infl uence the Revaluation of Fixed Assets in Manufacturing Sector Companies Listed on the Indonesia Stock Exchange Period 2014-2017

2018 ◽  
Vol 8 (1) ◽  
pp. 71
Author(s):  
Fadhilah Amelinda ◽  
Nur Suci I Mei Murni
Keyword(s):  
Data Collection ◽  
Sampling Method ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
Secondary Data ◽  
Sampling Technique ◽  
Research Data ◽  
Manufacturing Companies ◽  
Data Collection Strategy ◽  
Fixed Assets

This study aims to determine the effect of leverage, liquidity, fi xed assets intensity, and fi rm size on the revaluation of fi xed assets. The population of this study is manufacturing sector companies in Indonesia. The research samples are manufacturing companies listed on the Indonesia Stock Exchange in 2014 - 2017. Sampling technique is conducted using purposive sampling method. The data used are secondary data. The research data include fi nancial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX) obtained from ww.idx.co.id in 2014-2017. The data collection strategy in this study is the archive strategy, that is, the data collection derived from existing records or databases. Data analysis is done using logistic regression analysis. The results of this study show that the variables of leverage, liquidity, and fi xed assets intensity have no effect on the company’s decision to carry out fi xed assets revaluation, while the variable of fi rm size has an effect on the company’s decision to carry out fixed assets revaluation.

scholarly journals PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL PEMODERASI

2019 ◽  
Vol 13 (2) ◽  
pp. 145
Author(s):  
Azalia Fasya
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Positive Influence ◽  
Manufacturing Companies ◽  
Corporate Social

<p><em>This study aims to measure and analyze corporate social responsibility and profitability of the value of manufacturing companies listed on the Indonesia Stock Exchange. Samples which are companies engaged in the Indonesia Stock Exchange (BEI) for the 2015-2017 period. The sampling technique used was purposive sampling method and obtained 55 companies. The data collected is secondary data with the documentation method through www.idx.com. Testing is done using multiple regression analysis. The analytical tool used to measure hypotheses is SPSS 24. The results of this study are (1) CSR that is positive for the value of the company. (2) Positive profitability towards the value of the company. (3) Profitability moderates the positive influence of CSR on firm value.</em></p>

scholarly journals The Effect of Business Strategy, Leverage, Profitability and Sales Growth on Tax Avoidance

2019 ◽  
Vol 16 (2) ◽  
pp. 66
Author(s):  
Lidia Wahyuni ◽  
Robby Fahada ◽  
Billy Atmaja
Keyword(s):  
Business Strategy ◽  
Sampling Method ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Multiple Linear Regression Model ◽  
Secondary Data ◽  
Sampling Technique ◽  
Positive Influence ◽  
Sales Growth ◽  
Manufacturing Companies

This study aims to analyze the effect of business strategy, leverage, profitability and sales growth on tax avoidance. Sample companies involved in tax avoidance were obtained from surveys of manufacturing companies listed on the Indonesia Stock Exchange. The data covers a period of four years from 2014 to 2017. The sample used is secondary data originating from the IDX.com website with the sampling technique that is the purposive sampling method. Data analysis used is a multiple linear regression model. Based on the results of the analysis that has been done, it can be concluded as follows (1) Business strategy has a positive influence on tax avoidance (2) leverage has a positive influence on tax avoidance (3) profitability has no effect on tax avoidance (4) sales growth has an influence positive for tax avoidance

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2018

2021 ◽  
Vol 5 (1) ◽  
pp. 135-146
Author(s):  
Jen Erika Marintan Sianturi
Keyword(s):  
Stock Exchange ◽  
Manufacturing Sector ◽  
Secondary Data ◽  
Sampling Technique ◽  
Future Research ◽  
Company Size ◽  
Manufacturing Companies ◽  
Working Capital ◽  
Analysis Technique ◽  
Capital Efficiency

This study aims to determine the effect of company size, working capital, efficiency, liquidity and leverage on company profitability. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2014-2018 period. The number of samples used was 104 companies using purposive sampling technique. This study uses secondary data with database collection techniques. The data analysis technique used panel data regression analysis. The results of the study found that company size, efficiency, liquidity and leverage have a positive and significant effect on company profitability, while working capital has a negative and insignificant effect on company profitability. Future research is expected to use samples other than the manufacturing sector and different measurements for the profitability variable in order to see the comparison of research results.

scholarly journals Pengaruh Mekanisme Bonus dan Multinationality terhadap Keputusan Transfer Pricing pada Perusahaan Manufaktur di Bursa Efek Indonesia

2021 ◽  
Vol 4 (2) ◽  
pp. 1246-1256
Author(s):  
Isra Maulina ◽  
Almira Keumala Ulfah ◽  
Heny Rofizar ◽  
Husni Kamal ◽  
Muhammad Syafril Nasution
Keyword(s):  
Data Collection ◽  
Sampling Method ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Secondary Data ◽  
Multinational Companies ◽  
Multinational Company ◽  
Manufacturing Companies ◽  
Pricing Decisions ◽  
Data Collection Technique

This article aims to examine and analyze the Effect of Bonus Mechanisms, and Multinationality on Transfer Pricing Decisions in Manufacturing Companies Listed on the IDX for the 2016-2018 period. The population used in this study were 154 manufacturing companies listed on the Indonesia Stock Exchange, and the sample was taken using a purposive sampling method, namely 25 companies. The data collection technique used in this research is secondary data. Based on the analysis that has been done, the results show that H1 is rejected. This means that the bonus mechanism has no effect on transfer pricing. Bonuses are not a motivator for the board of commissioners to do transfer pricing, because basically the board of commissioners before doing transfer pricing must first consider the risk compared to the bonus. H2 is rejected. That is, multinationality has no effect on transfer pricing. This means that not all multinational companies can reduce their taxes by doing transfer pricing, this is because, if the company has a subsidiary in a part of the country that has high taxes, the multinational company cannot reduce its taxes with this alternative.

scholarly journals THE AFFECT OF THE SIZE OF COMMISSIONERS BOARD AND THE SIZE OF THE COMPANY REGARDING THE ENVIRONMENTAL DISCLOSURE

2018 ◽  
Vol 1 (2) ◽  
Author(s):  
Desy Anggrarini ◽  
Eindye Taufiq
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Manufacturing Companies ◽  
Exchange Market ◽  
Environmental Disclosure ◽  
Purposive Sampling ◽  
A Company

This research aims to examine and to prove empirically the size of Commissioners Board and the size of the Company regarding the Environmental Disclosure. It has been identifying the manufacturing companies registered in the Indonesia Stock Exchange Market as the samples. Sampling technique has applied purposive sampling method. Sampling is 92 from 149 manufacturing companies registered in the Indonesia Stock Exchange Market in 2014. This research has applied secondary data obtained from website www.idx.co.id. Hypothesis analysis of this research has applied the analysis of Multiple Linier Regression using SPSS 21 with a significant level of 5%. The result of this research has indicated that the size of a commissioners board has not affected the environmental disclosure, but the size of a company has unsignificantly affected the environmental disclosure.

Pengaruh Jumlah Dewan Komisaris, Leverage, Profitabilitas, Intensitas Modal, Cash Flow, Dan Ukuran Perusahaan Terhadap Konservatisme (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2017)

2019 ◽  
Vol 8 (1) ◽  
pp. 17-24
Author(s):  
Siti Suharni ◽  
Arini Wildaniyati ◽  
Dea Andreana
Keyword(s):  
Cash Flow ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Capital Intensity ◽  
Financial Statements ◽  
Descriptive Statistics ◽  
Company Size ◽  
Manufacturing Companies ◽  
Financial Reports

This study is aimed at examining the effects of the Number of Board of Commissioners, Leverage, Profitability, Capital Intensity, Cash Flow, and Company Size toward Conservatism in the manufacturing companies listed on the Indonesian Stock Exchange (IDX). The population used in this study is the yearly financial statements on firm of manufacturing listed at BEI period 2012-2017, using purposive sampling method. The type of data used is secondary data obtained from yerly financial reports published and downloaded through the official BEI website. Data analyzed with Descriptive statistics, test of classic assumption and exmination of hypothesis with multiple linier regression method. The result of hypothesis research shows variable Profitability and Cash Flow have a significant effect on the ability of Conservatism, while the Number of Board of Commissioners, Leverage, Capital Intensity, and Company Size has no effect on the ability of Conservatism.

Pengaruh Kinerja Keuangan dan Good Corporate Governance (GCG) Terhadap Nilai Perusahaan

MBIA ◽  
2019 ◽  
Vol 17 (2) ◽  
pp. 1-10
Author(s):  
Rolia Wahasusmiah
Keyword(s):  
Corporate Governance ◽  
Firm Value ◽  
Sampling Method ◽  
Total Population ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Positive Influence ◽  
Manufacturing Companies ◽  
Good Corporate Governance

This study aims to determine the effect of financial performance and good corporate governance (GCG) on the value of companies in manufacturing companies listed on the stock exchange Indonesia. The type of data used is secondary data in the form of annual report 2016. Population used in this study are all companies listed on the Indonesia Stock Exchange (BEI). This research uses purposive sampling method with total population of 144 companies and sample of 31 companies. The results show that simultaneously ROA, OPM, NPM, KM, and KI have a positive influence on firm value. While partially ROA  have a positive influence on firm value. While OPM, NPM, KM, and KI have no positive influence on firm value).

Pengaruh keputusan investasi, keputusan pendanaan, dan kebijakan dividen terhadap nilai perusahaan yang terdaftar di Bursa Efek Indonesia

2019 ◽  
Vol 8 (2) ◽  
Author(s):  
Dina Patrisia ◽  
Muthia Roza Linda ◽  
Ursa Yulianti
Keyword(s):  
Dividend Policy ◽  
Stock Exchange ◽  
Investment Decision ◽  
Investment Decisions ◽  
Secondary Data ◽  
Sampling Technique ◽  
Total Sample ◽  
Manufacturing Companies ◽  
Positive Direction ◽  
Company Value

This study aims to analyze the effect of investment decisions, funding decisions, and dividend policy on the value of the company. This research is classified as causative research. The populations in this study are all Manufacturing companies listed on the Stock Exchange in 2012-2016. The sampling technique in this study is using purposive sampling technique with a total sample of 213 samples. The data used is secondary data. The data analysis method used is multiple regression. The results showed that investment decision variables affect the value of the company in a positive direction, funding decisions affect the value of the company in a negative direction, and dividend policy affects the value of the company with a positive direction on Manufacturing companies listed on the IDX. With this research, it is expected that researchers who can further conduct research related to factors that influence the value of the company whose impact is higher than what researchers have met. By using different proxy and data processing methods to produce more accurate data processingKeywords: Investment decisions; funding decisions; dividend policy; company value

scholarly journals Pengaruh Current Ratio, Return On Assets, dan Nilai Tukar Rupiah terhadap Harga Saham Farmasi

2021 ◽  
Vol 8 (1) ◽  
pp. 32-38
Author(s):  
Neni Nur'aeni ◽  
Gusganda Suria Manda
Keyword(s):  
Stock Prices ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Manufacturing Companies ◽  
Research Focus ◽  
Return On Assets ◽  
Current Ratio ◽  
Data Source ◽  
Company Sector

This research was conducted at manufacturing companies in the consumer goods industry sector. This research focus is on the pharmaceutical company sector listed on the Indonesia Stock Exchange (IDX) in 2014-2018. The population in this study was 11 companies. This study used a purposive sampling method, and then, based on the predetermined CRiteria, obtained eight samples of companies that will be tested in this study. The type of data in this research is quantitative data. The data source used is secondary data sourced from the official website of the IDX, BI, and their respective companies. This study's results indicate that only the Current Ratio and Return On Assets partially have a significant effect on stock prices. However, simultaneously Current Ratio, Return On Assets, and Rupiah Exchange Rate have a significant influence on stock prices.

scholarly journals DETERMINASI PENGUNGKAPAN TRANSAKSI PIHAK BERELASI BERDASARKAN PSAK NO.7 TAHUN 2018

2020 ◽  
Vol 6 (1) ◽  
pp. Press
Author(s):  
Jessyka Tridewi Purba ◽  
Husnah Nur Laela Ermaya ◽  
Ayunita Ajengtiyas
Keyword(s):  
Earnings Management ◽  
Audit Committee ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
Secondary Data ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Financial Statements ◽  
Managerial Ownership ◽  
Related Party Transactions

This study aims to examine the effect of Audit Committee, Independent Commissioner, Institutional Ownership, Managerial Ownership, Earnings Management to Related Party Transaction Disclosure. This type of research is quantitative reseacrh using secondary data of financial statements from manufacturing sector companies during 2016 to 2018 obtained from Indonesia Stock Exchange. The sampling technique that used is purposive sampling. The results showed that the Audit Committee, Independent Commissioners, Institutional Ownership, Managerial Ownership and Profit Management were able to influence the disclosure of related party transactions by 13%, while the remaining 87% were influenced by other variables outside this study. Partially, institutional ownership and managerial ownership significantly influence the disclosure of related party transactions. While the audit committee, independent commissioners and earnings management do not affect the disclosure of related party transactions.

Sign in / Sign up

Export Citation Format

Share Document