scholarly journals ANALISIS PENGARUH TATO, WCTO, DAN DER TERHADAP NILAI PERUSAHAAN DENGAN ROA SEBAGAI VARIABEL INTERVENING (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2009-2013)

2016 ◽  
Vol 13 (1) ◽  
pp. 28
Author(s):  
Rahmawati Budi Utami ◽  
Prasetiono Prasetiono
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Indirect Effect ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Working Capital ◽  
Asset Turnover ◽  
Equity Ratio

The aims of this research is to examine the direct effect and indirect effect of Total AssetTurnover, Working Capital Turnover, Debt to Equity Ratio on Firm Value with ReturnOn Asset as an intervening variable.This research sample is manufacturing companies listed in the Indonesia Stock Exchange(IDX) period 2009-2013 by using purposive sampling method. There are 64manufacturing companies selected as sample. The method of analysis used is PathAnalysis, the development of multiple linear regression.Using multiple regression analysis, it is known that TATO has positive significant effecton ROA. WCTO and DER has negative significant effect on ROA. TATO has positive notsignificant effect on Firm Value. WCTO has negative significant effect on Firm Value.DER and ROA has positive significant effect on Firm Value. The result of path analysisshowed that TATO influence Firm Value through ROA. Besides, it was found that thevalue of the adjusted R square for the equation ROA is 25,3% while the value of theadjusted R square for the equation PBV is 39,7%.Keywords: Total Asset Turnover (TATO), Working Capital Turnover (WCTO), Debt toEquity Ratio (DER), Return On Asset (ROA), Firm Value

scholarly journals Investigating the Role of Management Ownership in Revealing Firm Value

2021 ◽  
Vol 4 (2) ◽  
pp. 100-109
Author(s):  
Deddy Mendai Zuhriansyah ◽  
Aprih Santoso
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Firm Value ◽  
Stock Exchange ◽  
Financial Statements ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Management Ownership ◽  
Asset Turnover

This study aims to analyze the role of management ownership in moderating the effect of total asset turnover on firm value. The data is taken from the financial statements and annual reports of manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 – 2019. Using purposive sampling, 27 companies were selected as research samples. The data was processed by multiple regression analysis using the help of the IBM SPSS Statistic 25 application. The results showed that TATO had no significant effect on firm value. The results of testing the moderating variable show that management ownership does not moderate the effect of TATO on firm value Keywords: TATO, firm value, finance, ratio

scholarly journals ANALYSIS OF THE EFFECT OF WCTO, FATO AND TA ON COMPANY VALUE WITH ROE AS INTERVENING VARIABLES

2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Bambang Widagdo ◽  
Chalimatuz Sa'diyah
Keyword(s):  
Direct Effect ◽  
Indirect Effect ◽  
Firm Value ◽  
Stock Exchange ◽  
Partial Least Square ◽  
Least Square ◽  
Total Asset ◽  
Manufacturing Companies ◽  
Working Capital ◽  
Asset Turnover

The aims of this research is to examine the direct effect and indirect effect of Working Capital Turnover, Fix Asset Turnover and Total Asset on Firm Value with Return On Equity as an intervening variable. This research sample is manufacturing companies listed in the Indonesia Stock Exchange (IDX) for the period 2017-2019 by using purposive sampling method. There are 109 manufacturing companies selected as sample. The analysis used is Partial Least Square Analysis. The result of direct effect showed that WCTO has positive significant effect on Firm Value. WCTO has a positive significant effect on ROE. FATO has a positive significant effect on ROE. TA has a positive significant effect on ROE. TA has a positive significant effect on Firm Value. ROE has a positive significant effect on Firm Value. The result of indirect effect showed that WCTO, FATO and TA influence Firm Value through ROE. Besides, it was found that the greatest of indirect effect showed that FATO influence Firm Value through ROE. Keywords: Working Capital Turnover, Fix Asset Turnover; Total Asset; Firm Value

scholarly journals Pengaruh Mekanisme Bonus, Tunneling Incentive, dan Debt Covenant Terhadap Transaksi Transfer Pricing

2020 ◽  
Vol 12 (1) ◽  
pp. 56-66
Author(s):  
Istiqomah ◽  
Baihaqi Fanani
Keyword(s):  
Regression Analysis ◽  
Empirical Study ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Debt Covenant

The Effect of Bonus Mechanisms, Tunneling Incentive and Debt Covenant on Transfer Pricing Transactions. (Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange in 2014-2018).This study aims to determine the effect of bonus mechanism, tunneling incentive and debt covenants on transfer pricing transactions in manufacturing companies listed on the Indonesia Stock Exchange in the period of 2014-2018.The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange in the period 2014-2018. By using purposive sampling method which consists of 6 companies. The data used in the form of financial statements with multiple regression analysis methods are processed using SPSS 23. The results of the study that the bonus mechanism affected the transfer pricing transaction with a significant value of 0.002, tunneling incentive affected the transfer pricing transaction, with a significant value of 0.004 and the debt covennat had no effect on the transfer pricing transaction with a significant value of 0.153.

scholarly journals PENGARUH CURRENT RATIO, TOTAL ASSET TURNOVER, DEBT TO EQUITY RATIO, DAN WORKING CAPITAL TURNOVER TERHADAP RETURN SAHAM DENGAN RETURN ON ASSET SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN LQ45

JEMBATAN ◽  
2018 ◽  
Vol 14 (1) ◽  
pp. 13-24
Author(s):  
Hasbullah Hasbullah ◽  
Mohammad Adam ◽  
Umar Hamdan
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Stock Return ◽  
Total Asset ◽  
Working Capital ◽  
Current Ratio ◽  
Asset Turnover ◽  
Equity Ratio

This research aimed to analyze the effect of variable Current Ratio (CR), TotalAsset Turnover (TAT), Debt Equity Ratio (DER), and Working Capital Turnover(WCT) with stock return, put the test and analyze is Return on Asset (ROA) moderateeffect on relations Current Ratio (CR), Total Asset Turnover (TAT), Debt Equity Ratio(DER), and Working Capital Turnover (WCT) with Stock return in Company LQ45.Population in this research as much 45 Company with 5 selected as sample of theresearch during period 2009-2015 with multi-shapes sampling in a purposive. The datais analyzed using multiple regression analysis and moderated regression anlysis. Theresult of this research proving that : CR, TAT, DER, and WCT have no effect on stockreturn, Return on Asset (ROA) have moderate Current Ratio (CR) on stock return, butReturn on Asset (ROA) have no moderate Total Asset Turnover (TAT), Debt EquityRatio (DER), and Working Capital Turnover (WCT) with stock return.Keywords : Fundamental Ratio, Return on Asset, Stock Return

scholarly journals ANALISIS PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN DEVIDEN PAYOUT RATIO SEBAGAI VARIABEL INTERVENING

2021 ◽  
Vol 13 (1) ◽  
pp. 15-31
Author(s):  
Sabarudin ◽  
La Sudarman ◽  
Firdaus
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Leverage ◽  
Dividend Payout ◽  
Purposive Sampling

Abstract: This study aims to analysis influence profitability on firm’s value with dividend payout as intervening variable. Sample to be studied in this research is 21 (twenty one) firm’s which have to stay for 5 years in LQ45 index in Indonesian Stock Exchange for period 2009 – 2013. Sampling technique was used is purposive sampling. Method of analysis used multiple regression analysis with SPSS 20. Finding of study is profitability, dividend payout affect significant positive on firm’s value and profitability affect significant positive on dividend payout. Dividend payout still have a role to increase firm’s value because dividend payout affect significant positif directly on firm’s value Keywords : profitability, financial leverage, dividend payout, 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 Current Ratio, DER, TATO dan EBITDA Terhadap Kondisi Financial Distress Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

2019 ◽  
Vol 14 (1) ◽  
pp. 111-125
Author(s):  
Amanda Oktariyani
Keyword(s):  
Regression Analysis ◽  
Financial Distress ◽  
Stock Exchange ◽  
Total Asset ◽  
Manufacturing Companies ◽  
Analysis Method ◽  
Current Ratio ◽  
Asset Turnover ◽  
Equity Ratio ◽  
Tax Depreciation

This study aims to determine whether the financial ratios that proxied by Current Ratio, Debt to Equity Ratio, Total Asset Turnover, and Earning Before Interest, tax, Depreciation, and Amortization  affect to Financial distress in manufacturing companies listed on the IDX from  2013  to  2017. The  samples  consist  of  46  manufacturing  companies. The data  analysis  method used is logistic regression analysis. The results showed that Total Asset Turnover and Earning  Before Interest, Tax, Depreciation and Amortization influence partially to Financial Distress. Whereas, Current Ratio and Debt to Equity Ratio has not influence partially to Financial distress. The results showed that Current Ratio (CR), Debt to Equity Ratio (DER), Total Asset Turnover (TATO) and Earning Before Interest, Tax, Depreciation and Amortization (EBITDA) influence simultaneously to Financial Distress on manufacturing companies listed on Indonesia Stock Exchange (IDX) 2013-2017.

scholarly journals DETERMINAN NILAI PERUSAHAAN DI BURSA EFEK INDONESIA

SIMAK ◽  
2018 ◽  
Vol 16 (02) ◽  
pp. 101-118
Author(s):  
Anthony Holly
Keyword(s):  
Regression Analysis ◽  
Firm Size ◽  
Firm Value ◽  
Quantitative Data ◽  
Sampling Method ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Secondary Data ◽  
Manufacturing Companies ◽  
Independent Variable

The aim of the study is to assess determinant of firm value as profitability, dividend policy, firm size and liquidity for manufacturing companies listed in Indonesia Stock Exchange in 2010-2014. This study using manufacturing companies listed in Indonesia Stock Exchange as sample. Sample selected by purposive sampling method. Sample size generated by this method is 14 companies. Data type used in this study is quantitative data. Data souce in this study is secondary data. The data were then analyzed using multiple linier regression analysis to analysis dependent variable, Firm value (TQ), and independent variable such as profitability, dividend policy, firm size and liquidity.The research results revealed that profitability, dividend policy and liquidity have positive and significant effect to firm value. However other firm size has positive but no significant effect to firm value.

scholarly journals Analysis of Factors Affecting Earnings Management Moderated by Institutional Ownership

2020 ◽  
Vol 24 (1) ◽  
pp. 1
Author(s):  
Henny Wirianata
Keyword(s):  
Regression Analysis ◽  
Earnings Management ◽  
Multiple Regression Analysis ◽  
Significant Influence ◽  
Sampling Method ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Manufacturing Companies ◽  
Factors Affecting ◽  
Research Period

The objective of this research is to examine the empirical evidence of leverage, profitability, growth, and institutional ownership on earnings management in manufacturing companies listed in Indonesia Stock Exchange. This research used 54 listed manufacturing companies in Indonesia Stock Exchange, selected using a purposive sampling method, during the research period 2016 until 2018. Data were analyzed using multiple regression analysis. The result of the research indicates that leverage proxied by DAR has a negative significant influence on earnings management. Size and growth have a positive significant influence on earnings management. Profitability proxied by ROA and institutional ownership has no significant influence on earnings management. The results also show that institutional ownership could moderate but not significant the influence of leverage, profitability, and growth towards earnings management of manufacturing companies listed in Indonesia Stock Exchange period 2016-2018.

scholarly journals Influence of Foreign Ownership, Ownership Concentrated, and Environmental Disclosure to Firm Value

2019 ◽  
Vol 1 (2) ◽  
pp. 91-96
Author(s):  
Elfira Roza Fitri ◽  
Enni Savitri ◽  
Al Azhar L
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Foreign Ownership ◽  
Environmental Disclosure ◽  
Purposive Sampling

This study aims to examine the effect of foreign ownership on firm value, the influence of ownership concentrated on firm value, the influence of the environmental disclosure on firm value. The population used in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2014-2017. Samples were determined by using purposive sampling method and obtained sample of 13 companies with a total of 134 observations. Data analysis was done by multiple regression analysis using SPSS program. The results of the research indicate that: 1) foreign ownership influences on firm value, 2) ownership concentrated influences on firm value, 3) environmental disclosure influences on firm value.

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