scholarly journals ANALYSIS OF COMPANY SIZE, FINANCIAL LEVERAGE, AND PROFITABILITY AND ITS EFFECT TO CSR DISCLOSURE

2015 ◽  
Vol 6 (2) ◽  
Author(s):  
Suskim Riantani ◽  
Hafidz Nurzamzam
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Descriptive Analysis ◽  
Company Size ◽  
Financial Leverage ◽  
Verification Method ◽  
Csr Disclosure ◽  
Corporate Social

<p>This study aims to analyze and recognize the effect of financial performance measured through company size, financial leverage and profitability to Corporate Social Responsibility Disclosure (CSRD). The research was done in Tobacco Company listed in Indonesia Stock Exchange during period of 2007-2011. Descriptive analysis and verification method was used as the research method. The purposive sampling method was used to obtain the sample and there are three cigarette companies as the sample. Multiple linear regression and correlation analysis using t test and F test were applied as a technique of analysis. The test of the classical assumption such as the normality, multicollinearity, heteroscedasticity, and autocorrelation applied before the multiple linear regression. The result shows that the company size had positive and significant effect to the CSR disclosure, financial leverage does not show significant effect to the CSR disclosure, profitability does not have significant effect to the CSR disclosure during the investigation.</p>

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN TANGGUNG JAWAB SOSIAL

2020 ◽  
Vol 15 (3) ◽  
pp. 426
Author(s):  
Neneng - Hasanah
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Sampling Method ◽  
Stock Exchange ◽  
Company Size ◽  
Public Firms ◽  
Independent Variables ◽  
Corporate Social Responsibility Disclosure ◽  
Csr Disclosure ◽  
Corporate Social

The purpose of this study is to analyze the influence of leverage, company size, and profitability on the disclosure of corporate social responsibility of public firms of textiles and garment that listed in the Indonesia Stock Exchange over 2016 until 2018. The independent variables of this study are leverage, company size, and profitability while the dependent variable is the Corporate Social Responsibility (CSR) disclosure. This study conducts logistic regression analysis on 45 public firms of textiles and garment that taken by purposive sampling method. The results of this study show that: (1) leverage significantly effect on corporate social responsibility disclosure; (2) company size insignificant on corporate social responsibility disclosure; and (3) profitability significantly effect on corporate social responsibility disclosure.

scholarly journals PENGARUH KEPEMILIKAN PEMERINTAH, UKURAN KAP, DAN BOARD AGE TERHADAP PENGUNGKAPAN PENGENDALIAN

2020 ◽  
Vol 15 (1) ◽  
pp. 231-240
Author(s):  
Totok Dewayanto
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Internal Control ◽  
Sampling Method ◽  
Stock Exchange ◽  
Control Variable ◽  
Statistical Technique ◽  
Company Size ◽  
Manufacturing Companies ◽  
Government Ownership

This study aims to examine the effect of government ownership, KAP size, and board age on disclosure of internal control. Company size is used as a control variable in this study. The object of this research is manufacturing companies listed on the Indonesia Stock Exchange in 2016 - 2017. This study used a sample of 226 companies using the purposive sampling method. The statistical technique used in this study is multiple linear regression. The results showed that government ownership had a positive and significant effect on disclosure of internal control, while board age had a negative and significant effect on disclosure on internal control. This study did not find any significant effect from KAP size on disclosure of internal control

scholarly journals PENGARUH UKURAN PERUSAHAAN, KINERJA KEUANGAN, TIPE INDUSTRI, DAN FINANCIAL LEVERAGE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY: STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2013

2015 ◽  
Vol 8 (2) ◽  
pp. 181-201
Author(s):  
Yusi Mandaika ◽  
Hasan Salim
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Stock Exchange ◽  
Company Size ◽  
Manufacturing Companies ◽  
Financial Leverage ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Impact

The purposes of this research is to know the impact of size of company, financial performance, type of industry, and financial leverage toward Corporate Social Responsibility (CSR) disclosure. Sample of this research is manufacturing companies that are registered at Indonesian Stock Exchange during 2011 until 2013. Based on research, the conclusion is only one variable which influenced significantly toward CSR disclosure, the variable is type of industry. Meanwhile other three variables that is company size, financial performance, and financial leverage is proven have no any influence toward CSR disclosure.  

scholarly journals PENGARUH EARNING PER SHARE, DIVIDEND PER SHARE DAN FINANCIAL LEVERAGE TERHADAP HARGA SAHAM PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA

2019 ◽  
Vol 4 (1) ◽  
pp. 86
Author(s):  
Mortigor Afrizal Purba
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Stock Prices ◽  
Stock Price ◽  
Sampling Method ◽  
Stock Exchange ◽  
Financial Leverage ◽  
Basic Assumptions ◽  
Food And Beverage ◽  
Regression Tests

The stock price describes the performance of the company. The better the performance of the company, the higher the stock price. Therefore the company needs to maintain the company's performance so that the stock price does not decline continuously every year. One way to find out that the company has good corporate performance by comparing the company's financial ratios from the previous year to the following year.     The aim of this study is to examine the effect of EPS, DPS, and Financial Leverage on the stock prices of food and beverage companies listed on the Indonesia Stock Exchange 2014-2018. The population in this study amounted to 18 food and beverage companies with the period 2014-2018. While the sample selected using the purposive sampling method with a total of 9 companies for 5 years processed data as many as 45 data.            Data tested using basic assumptions, classic assumption tests, multiple linear regression tests and hypothesis testing. The results of the study show that EPS, DPS, and Financial Leverage simultaneously have a significant effect on stock prices. While partially EPS has a significant effect on stock prices, DPS has no significant effect on stock prices, and Financial Leverage also does not have a significant effect on stock prices.

scholarly journals PENGARUH STRUKTUR MODAL DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

2019 ◽  
Vol 4 (2) ◽  
pp. 20-27
Author(s):  
Pebri Yanti Karnopa Saragih ◽  
Yansen Siahaan ◽  
Elly Susanti ◽  
Supitriyani Supitriyani
Keyword(s):  
Linear Regression ◽  
Capital Structure ◽  
Financial Performance ◽  
Multiple Linear Regression ◽  
Correlation Coefficient ◽  
Stock Exchange ◽  
Descriptive Analysis ◽  
Company Size ◽  
Food And Beverage ◽  
The Capital Structure

Abstrak            Pebri Yanti Karnopa Saragih, pengaruh struktur modal dan ukuran perusahaan terhadap kinerja keuangan pada perusahaan sub sektor makanan dan minuman yang terdaftar di bursa efek indonesia. Di bawah bimbingan bapak dr. Yansen siahaan, se, ak., msac sebagai Ketua Pembimbing, Ibu Elly Susanti S.Kom, M.Si sebagai Anggota Pembimbing I dan Ibu Supitriyani, SE, M.Si sebagai Anggota Pembimbing II.Tujuan dari penelitian ini adalah 1. Untuk mengetahui gambaran struktur modal, ukuran perusahaan dan kinerja keuangan pada Perusahaan Sub Sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia. 2. Untuk mengetahui bagaimana pengaruh struktur modal,  dan ukuran perusahaan terhadap kinerja keuangan pada Perusahaan Sub Sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia baik secara simultan dan parsial.Penelitian ini dilakukan dengan menggunakan metode analisis deskriptif kualitatif dan analisis deskriptif kuantitatif. Objek penelitian adalah Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017. Pengumpulan data dilakukan dengan metode dokumentasi. Teknik analisis yang digunakan adalah uji asumsi klasik, analisis regresi linear berganda, koefisien korelasi, koefisien determinasi dan uji hipotesis.Hasil penelitian ini dapat disimpulkan bahwa 1. Rata-rata struktur modal cenderung menurun, rata-rata ukuran perusahaan dan kinerja keuangan cenderung meningkat. 2. Hasil pengujian dari regresi linier berganda diketahui bahwa struktur modal dan ukuran perusahaan berpengaruh negatif terhadap kinerja keuangan. 3. Hasil analisis koefisien korelasi dan korelasi determinasi dapat di ambil kesimpulan bahwa hubungan antara struktur modal dan ukuran perusahaan terhadap kinerja keuangan rendah dan cukup banyak dipengaruh oleh variabel lain yang tidak dijelaskan dalam penelitian ini. 4. Hasil uji hipotesis dapat disimpulkan bahwa struktur modal dan ukuran perusahaan berpengaruh tidak signifikan terhadap kinerja keuangan.Hasil penelitian menyarankan sebaiknya perusahaan mempertahankan dan meningkatkan stabilitas penjualan, mengelolah struktur aset perusahaan, meningkatkan pertumbuhan perusahaan, meningkatkan laba, serta meningkatkan flesibilitas keuangan agar struktur modal perusahaan dapat optimal. Kemampuan perusahaan dalam mengelolah aset menunjukan kinerja perusahaan yang baik dan hal ini akan dapat menarik perhatian eksternal untuk ikut mendanai kegiatan perusahaan. Kata kunci: Struktur Modal, Ukuran Perusahaan, dan Kinerja Keuangan. AbstractPebri Yanti Karnopa Saragih, the Influence of Capital Structure and Company Size on financial performance in the Food and Beverage Sub-Sector Registered on the Indonesia Stock Exchange. Under the guidance of Dr. Yansen Siahaan, SE, Ak., MSAc as Advisor, Elly Susanti S.Kom, M.Si, as the First Co Advisor and Supitriyani, SE, M.Si, as the second Co Advisor.The purpose of this study is 1. To find out the description of capital structure, company size and financial performance in the Food and Beverage Sector Company listed on the Indonesia Stock Exchange. 2. To find out how the capital structure influences, and the size of the company on the financial performance of the Food and Beverage Sector Company listed on the Indonesia Stock Exchange both simultaneously and partially.This research was conducted using qualitative descriptive analysis methods and quantitative descriptive analysis. The object of research is the Food and Beverage Sub-Sector Company Listed on the Indonesia Stock Exchange for the 2015-2017 Period. Data collection is done by documentation method. The analysis technique used is the classical assumption test, multiple linear regression analysis, correlation coefficient, determination coefficient and hypothesis testing.The results of this study can be summarized as follows:that 1. The average capital structure tends to decrease, the average company size and financial performance tends to increase. 2. The results of multiple linear regression tests revealed that the capital structure and firm size negatively affect financial performance. 3. The results of the analysis of the correlation coefficient and determination correlation can be concluded that the relationship between capital structure and the size of the company is low and much influenced by other variables that did not discribe in this study. 4. The results of testing the hypothesis can be concluded that the capital structure has no significant effect on financial performance, and the size of the company has no significant effect on financial performance.The results show that the best is to maintain and improve sales stability, manage the structure of the company's assets, increase the company's growth, increase profits, and increase financial flexibility so that the company's capital structure can be optimized. The company's ability to manage assets shows good company performance and this will attract external attention to participate in funding the company's activities. Keywords: Capital Structure, Company Size, and Financial Performance.

scholarly journals MEMPREDIKSI KECENDERUNGAN PERUSAHAAN MELAKUKAN PENGHINDARAN PAJAK

InFestasi ◽  
2017 ◽  
Vol 12 (2) ◽  
pp. 193
Author(s):  
Yudhanta Sambharakreshna ◽  
Nurul Kompyurini
Keyword(s):  
Corporate Governance ◽  
Linear Regression ◽  
Hypothesis Testing ◽  
Multiple Linear Regression ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Descriptive Analysis ◽  
Tax Avoidance ◽  
Analysis Method

<p>This study aimed to analyze and predict the executive character, profitability, and corporate governance to tendency of<br />company doing tax avoidance. Samples are 45 companies joined in 45 LQ Indonesia Stock Exchange during 2009 until<br />2013. Samples were selected using purposive sampling method. Data was analyzed using descriptive analysis method,<br />multiple linear regression, hypothesis testing. The results of this study indicate that the character of executives and<br />profitability affect to the tax avoidance, while the audit committee and independent commissioner has no effection to the tax<br />avoidance.</p>

scholarly journals Pengaruh Ukuran Perusahaan, Leverage, dan Profitabilitas Pada CSR Disclosure

2019 ◽  
pp. 1956
Author(s):  
Ni Komang Ayu Trisna Dewi ◽  
Maria Mediatrix Ratna Sari
Keyword(s):  
Linear Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Company Size ◽  
Manufacturing Companies ◽  
Legitimacy Theory ◽  
Leverage Ratio ◽  
Analysis Technique ◽  
Csr Disclosure ◽  
Positive Effect

This study aims to determine the effect of company size, leverage, and profitability on CSR disclosure. The theory used in this study is stakeholder theory and legitimacy theory. The research sample was 29 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2015-2017 with a purposive sampling method. The analysis technique used is the Analysis of Multiple Linear Regression. The results showed that (1) the size of the company has a positive effect on CSR disclosure which shows that the greater the size of the company, the CSR disclosure policy will be more widespread. (2) leverage does not affect CSR disclosure which shows that a company's leverage ratio does not affect disclosure CSR, (3) Profitability shows that the greater the company's profitability, the company is obliged to disclose CSRKeywords: CSR, company size, leverage, profitability

scholarly journals PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP MANAJEMEN LABA DENGAN LEVERAGE DAN GROWTH SEBAGAI VARIABEL CONTROL PADA INDUSTRI FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA

2018 ◽  
Vol 3 (2) ◽  
pp. 226
Author(s):  
Marissa Putriana ◽  
Susi Artati ◽  
Venny Junica Utami
Keyword(s):  
Corporate Social Responsibility ◽  
Data Analysis ◽  
Linear Regression ◽  
Social Responsibility ◽  
Earnings Management ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Positive Relationship ◽  
Stock Exchange ◽  
Corporate Social

This research aimed to examine the influence of Corporate Social Responsibility on earnings management. The population in this research is the pharmaceutical company on the Indonesia stock exchange. Samples are selected using a purposive sampling method. The data used in this research is 6 companies for the period of 2012-2016. The method of data analysis used multiple linear regression. The result of this research showed that Corporate Social Responsibility is not a significant effect and have a positive relationship towards the earnings management.

scholarly journals Faktor-faktor yang mempengaruhi pengungkapan corporate social responsibility

2021 ◽  
Vol 1 (1) ◽  
pp. 15-24
Author(s):  
Inge Savitri ◽  
Desy Nur Pratiwi ◽  
Sumadi Sumadi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Sampling Method ◽  
Stock Exchange ◽  
Company Size ◽  
Manufacturing Companies ◽  
Social Contribution ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Company Growth

The company makes an economic and social contribution to society in the form of corporate social responsibility (CSR). This study aims to examine the factors that influence CSR disclosure in manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2018 period. The sampling method was purposive sampling, with a sample size of 27 companies. This study uses multiple linear regression. The results showed that profitability, company growth (growth), and company size (Size) were partially related to CSR disclosure.

scholarly journals PENGARUH CORPORATE SOCIAL RESPONSIBILITY, LIKUIDITAS, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK

2019 ◽  
Vol 12 (3) ◽  
pp. 408
Author(s):  
Elok Kurniawati
Keyword(s):  
Corporate Social Responsibility ◽  
Linear Regression ◽  
Social Responsibility ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Direct Impact ◽  
Tax Aggressiveness ◽  
Mining Companies ◽  
Corporate Social

Tax aggressiveness is an action carried out with the aim of minimizing the number of estimated tax costs. The act of tax aggressiveness is mostly carried out by large companies in Indonesia because taxes are considered as costs that have a significant effect on the company and have a direct impact on profitability. The purpose of this study was to analyze the effect of corporate social responsibility, liquidity, and leverage on tax aggressiveness in mining companies listed on the Indonesia Stock Exchange for the period 2014-2017.Sampling using a purposive sampling method. The method of analysis used in this study is multiple linear regression.

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