scholarly journals Influence of Internet Financial Reporting, Website Information Disclosure Rate, Number of Shares Outstanding, and Sales Growth on The Frequency of Stock Trading on Manufacturing Companies on The Indonesia Stock Exchange (2015-2019)

2021 ◽  
Vol 11 (2) ◽  
pp. 215-224
Author(s):  
Rivaldi Akbar ◽  
Dedy Husrizal Syah
Keyword(s):  
Financial Reporting ◽  
Information Disclosure ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Sales Growth ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Stock Trading ◽  
Positive Effect ◽  
Disclosure Rate

The purpose of this study was to determine the effect of Internet Financial Reporting, Website Information Disclosure Rate, Number of Outstanding Shares, and Sales Growth on the Frequency of Stock Trading in Manufacturing Companies on the Indonesia Stock Exchange. The population of this study are manufacturing companies in 2015-2019. Sampling using purposive sampling technique. The number of samples used was 290 samples. The results of the partial study of Internet Financial Reporting do not have a significant positive effect on the frequency of stock trading. The level of Website Information Disclosure has a significant positive effect on the frequency of stock trading. The number of outstanding shares has a significant positive effect on the frequency of stock trading. Sales growth has no significant positive effect on the frequency of stock trading

scholarly journals PENGARUH LEVERAGE, INTENSITAS ASET TETAP, DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK

2021 ◽  
Vol 14 (2) ◽  
pp. 417-427
Author(s):  
Eka Ridho Nur Rochmah ◽  
Rachmawati Meita Oktaviani
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Tax Aggressiveness ◽  
Panel Data Regression ◽  
Data Regression ◽  
Fixed Assets ◽  
Positive Effect

This study aims to determine the effect of leverage, fixed asset intensity, and firm size on tax aggressiveness. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. The sample of this research was taken using non-probability sampling method with purposive sampling technique and certain criteria. The method used in this research is panel data regression analysis. The results of this study indicate that leverage has a significant positive effect on tax aggressiveness, while the intensity of fixed assets has no effect on tax aggressiveness, and firm size has a significant positive effect on tax aggressiveness. The implications of the results of this study provide input to companies in making decisions to minimize the tax burden paid so that companies can be more aggressive towards taxes.

scholarly journals PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, DAN SALES GROWTH TERHADAP TAX AVOIDANCE

2020 ◽  
Vol 7 (1) ◽  
pp. 127
Author(s):  
Maria Qibti Mahdiana ◽  
Muhammad Nuryatno Amin
Keyword(s):  
Stock Exchange ◽  
Statistical Tests ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Total Sample ◽  
Company Size ◽  
Sales Growth ◽  
Significant Positive Effect ◽  
Sustainability Reports ◽  
Positive Effect

<p>This study investigated the effect of profitability, leverage, company size, and sales growth on tax avoidance. This research uses quantitative method, the data used are secondary data taken from financial reports and company sustainability reports. The sampling technique used a purposive sampling method of 25 companies listed on the Indonesia Stock Exchange from 2015 to 2018. The total sample used were 100 companies that revealed complete financial and sustainability reports from 2015 to 2018. Data analysis techniques used descriptive statistical tests and multiple regression tests. The result show that (1) profitability has a significant positive effect on tax avoidance (2) leverage has a significant positive effect on tax avoidance (3) company size does not affect tax avoidance and (4) sales growth does not affect the tax avoidance variable.</p>

scholarly journals PENGARUH CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN MANUFAKTUR

2020 ◽  
Vol 28 (1) ◽  
pp. 57
Author(s):  
RHETNO WULANSARI ◽  
ANDRY IRWANTO
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Manufacturing Firms ◽  
Audit Committees ◽  
Test Results ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Insider Ownership ◽  
Positive Effect

Introduction: This study aims to determine the effect of insider ownership, audit committees, leverage, firm size, the number of independent commissioner on the performance of manufacturing firms in the Indonesian stock exchange. Methods: The type of data used in this research is quantitative data. This study uses a tool to answer the hypothesis in the form of multiple linear regression. The number of samples taken by the sampling technique as many as 50 companies listed in Indonesia Stock Exchange. Results: From the test results indicate that there is insider ownership, audit committees, leverage significant positive effect on the performance of manufacturing companies in Indonesia Stock Exchange. firm size and the number of independent commissioners no significant positive effect on the performance of manufacturing companies in Indonesia Stock Exchange. Conclusion and suggestion: The implication of these findings is that insider ownership, audit committees, and leverage it will be able to produce a good performance. Although firm size and the number of independent commissioners has no effect, but still must be considered, because if the firm size and the number of independent commissioners are not in accordance with the provisions of SFAS may result in the presence of certain interests that are not in accordance with the company's goals.

scholarly journals Effect of Liquidity, Profitability, and Sales Growth on Capital Structure (in Manufacturing Companies)

2020 ◽  
Vol 3 (2) ◽  
Author(s):  
Marlina Marlina ◽  
Dahlia Pinem ◽  
Nur Fatkhul Hidayat
Keyword(s):  
Capital Structure ◽  
Stock Exchange ◽  
Sales Growth ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Microsoft Excel ◽  
Significance Level ◽  
Panel Data Regression ◽  
Data Regression ◽  
Positive Effect

Abstract - This research was conducted to examine the effect of liquidity, profitability and sales growth on capital structure. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange. The technique of determining the sample using purposive sampling method. Selection of samples from 165 manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018 resulted in 33 companies being accepted. Data analysis was performed using Microsoft Excel 2013 and hypothesis testing in this research used Panel Data Regression Analysis with the E-Views 9.0 program and a significance level of 5%. The results of the test were obtained (1) the liquidity stated by CR has no significant effect on the capital structure. (2) profitability stated by ROE has a significant positive effect on capital structure, (3) sales growth stated by SG has no significant positive effect on capital structure. Keywords: liquidity, profitability, sales growth, capital structure

scholarly journals Analisis Determinan Ketepatan Waktu Pelaporan Keuangan Perusahaan Manufaktur

2021 ◽  
Vol 14 (2) ◽  
Author(s):  
Sartika Wulandari
Keyword(s):  
Financial Reporting ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sample Selection ◽  
Institutional Ownership ◽  
Audit Committees ◽  
Managerial Ownership ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Positive Effect

This study examines the effect of managerial ownership, institutional ownership, independent commissioners, audit committees and profitability, on the timeliness of financial reporting in manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The population in this study were all companies listed on the Indonesia Stock Exchange from 2016 to 2019. The sample selection used the purposive sampling method and 299 samples were obtained. The analysis used is logistic regression analysis. The results showed that profitability had a significant positive effect on the timeliness of financial reporting. Meanwhile, managerial ownership, institutional ownership, independent commissioners, and audit committees have no effect on the timeliness of financial reporting

scholarly journals Determinant Factors Of The Stock Return In Manufacturing Companies Listed In The Indonesian Stock Exchange In The Period Of 2013 - 2015

2019 ◽  
Vol 2 (1) ◽  
Author(s):  
Rendy Lee
Keyword(s):  
Stock Return ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Share Price ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Significance Level ◽  
Analysis Technique ◽  
Negative Effect ◽  
Positive Effect

This study aims to investigate the effects of Earnings per Share, Price Earnings Ratio, and Debt to Equity Ratio, both partially and simultaneously, on the Stock Return of manufacturing companies listed in the Indonesian Stock Exchange. The period of the study was 2013 - 2015. This was an associative study aiming to investigate the effects or relationships of two or more variables. The research sample, consisting of 35 companies, was selected by means of the purposive sampling technique with the research period of 2013 - 2015.  The data analysis technique to answer the research problems was the panel data regression analysis technique using the program of EViews. The results of the study showed that EPS had a significant positive effect on the stock return; this was indicated by the value of t statistics of 2,928136 and a significance value of 0.0074. PER did not have a significant positive effect on the stock return; this was indicated by the value of t statistics of 0,095663 and a significance level of 0,9241. DER had a significant negative effect on the stock return; this was indicated by the value of t statistics of – 0.307209 and a significance value of 0,7596.

scholarly journals PENGARUH INTERNET FINANCIAL REPORTING DAN TINGKAT PENGUNGKAPAN INFORMASI MELALUI WEBSITE TERHADAP FREKUENSI PERDAGANGAN SAHAM PERUSAHAAN YANG TERDAFTAR DI INDEKS KOMPAS 100 PERIODE 2013-2017

2019 ◽  
Vol 2 (1) ◽  
Author(s):  
Hanifa Sri Nuryani ◽  
Reza Muhammad Rizqi ◽  
Nurul Apriani
Keyword(s):  
Financial Reporting ◽  
Information Disclosure ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Complete Information ◽  
Multiple Linear Regression Analysis ◽  
Literature Study ◽  
Stock Trading ◽  
Disclosure Of Information

This study aims to examine the effect of Internet Financial Reporting and the Level of Disclosure of Information Through Websites Against the Frequency of Stock Trading of Companies Listed in the Kompas 100 Index of 2013- 2107. This research is quantitative research. The data collection method used in this study is the study of documentation on Indonesian Stock Exchange (Idx) facts in 2013-2017 to obtain stock trading frequency recapitulation during 2013-2017, literature study to collect data as a theoretical basis and observing websites to see website addresses company. The sampling technique uses purposive sampling. Data analysis used is multiple linear regression analysis. Based on the results of the study it can be concluded that Internet Financial Reporting affects the frequency of trading in company shares, and the level of disclosure of information through the website does not affect the frequency of trading in company shares. So, it can be said that companies that implement IFR have a higher frequency of trade than companies that do not implement IFR. While the level of website information disclosure is not enough to provide complete information to investors as the party who will assess the company's performance and prospects in the future and make decisions regarding investment.

scholarly journals THE EFFECT OF COMPANY DIVERSIFICATION TOWARDS EARNING MANAGEMENT MODERATED BY MANAGERIAL OWNERSHIP

2015 ◽  
Vol 6 (2) ◽  
Author(s):  
Ratih Kusumaningtyas ◽  
Reni Yendrawati
Keyword(s):  
Earnings Management ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Earning Management ◽  
Managerial Ownership ◽  
Corporate Diversification ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
The Relationship ◽  
Positive Effect

<p>This study aims to examine the effect of diversification towards earnings management moderated by managerial ownership. The sample in this research is 48 manufacturing companies listed in Indonesian Stock Exchange period 2009- 2013. Purposive sampling was utilized as a sampling technique in this study. This research used moderating regression analysis to examine the proposed of hypothesis. The result found that diversification has significant positive effect on earnings management. Managerial ownership also has significant positive effect in moderating the relationship between corporate diversification with earnings management. While the three control variables such as company size (size), the company’s growth (growth) and leverage have no significant effect on earnings management.</p>

scholarly journals The Effect of Leverage, Sales Growth, Cash Flow on Financial Distress with Corporate Governance as a Moderating Variable

2020 ◽  
Vol 9 (1) ◽  
pp. 15-21
Author(s):  
Rizka Vidya Dwi Giarto ◽  
Fachrurrozie Fachrurrozie
Keyword(s):  
Corporate Governance ◽  
Cash Flow ◽  
Financial Distress ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Managerial Ownership ◽  
Sales Growth ◽  
Manufacturing Companies ◽  
Negative Effect ◽  
Positive Effect

The aim of this study is to detect the effect of leverage, sales growth, and cash flow on financial distress with corporate governance as moderating variable. This research used all of basic and chemical sector manufacturing companies listed on the Indonesian Stock Exchange (IDX 2013-2017 period, there were 69 companies. Sampling used with purposive sampling technique and selected 31 companies with 152 analysis units. The data was analysed by descriptive statistical analysis and logistic regression for inferential statistical. The Results show that leverage has significant positive effect to financial distress. Sales growth has no significant effect to financial distress. Cash flow has a significant negative effect to financial distress. Corporate governance measured by managerial ownership is be able to weaken the positive effect of leverage and strengthen the negative effect of sales growth to financial distress, but not be able to strengthen the negative effect of cash flow to financial distress. The conclusions in this research are just leverage and cash flow have significantly effect to financial distress, as well as corporate governance only able to moderate the effect of leverage and sales growth to financial distress.  

Analisis Pengaruh Rasio Keuangan, Pertumbuhan Penjualan Dan Dividen Terhadap Perubahan Harga Saham Perusahaan Consumer Goods

2017 ◽  
Vol 24 (2) ◽  
pp. 181-195
Author(s):  
Yusuf Yoga Adi Surya
Keyword(s):  
Financial Reporting ◽  
Consumer Goods ◽  
Stock Prices ◽  
Stock Price ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sales Growth ◽  
Significant Positive Effect ◽  
Price Changes ◽  
Positive Effect

This study aims to determine the effect of financial ratio i.e the ratio of liquidity and profitability to the stock price; the influence of sales growth on stock prices; and the effect of dividends on stock prices at the consumer goods company field of telecommunications services. This study used a sample of three telecommunications companies listed in Indonesia Stock Exchange, namely: PT Indosat, PT Telkom and PT XL Axiata with financial reporting data from 2011 to 2015. The method of analysis using multiple linear regression analysis as an analytical tool for analyzing the effect of the finance ratio, sales growth and dividends. Getting the results that the current ratio of significant positive effect on the stock price changes with stats t = 3.888, p = 0.002 <0.05. Return on equity is not significant positive effect on the stock price changes with stats t = 0.807, p = 0.437> 0.05. The sales growth was not significant positive effect on the stock price changes with stats t = 1.068, p = 0.311> 0.05. Dividend payout ratio is not significant positive effect on the stock price changes with stats t = -0.462, p = 0.654> 0.05.

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