scholarly journals PENGARUH PEMBIAYAAN JUAL BELI, PEMBIAYAAN BAGI HASIL, DAN NON PERFORMING FINANCE TERHADAP PROFITABILITAS (STUDI KASUS PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2012 - 2014)

2016 ◽  
Vol 8 (1) ◽  
pp. 51
Author(s):  
Ian Azhar ◽  
Arim Nasim
Keyword(s):  
Commercial Bank ◽  
Sampling Method ◽  
Stock Exchange ◽  
Profit Sharing ◽  
Positive Influence ◽  
Manufacturing Firms ◽  
Purposive Sampling ◽  
Pooled Data ◽  
Research Population ◽  
Linear Regressions

Abstract. This research aimed to find out the influence of Sale Financing, Profit Sharing Financing, and Non-Performing Finance toward Profitability. This research population is manufacturing firms that registered in The Indonesia Stock Exchange in the year of 2010-2012. By using purposive sampling method, 44 sample firms were selected. Method of analysis used in this research is pooled data regressions. The research population is an islamic commercial bank in Indonesia in the year of 2012-2014. By using saturated sampling method, 11 sample banks were selected. Method of analysis used in this research is linear regressions. The result of linear regressions showed that sale financing gives a positive influence toward profitability. While profit-sharing financing and nonperforming finance give negative influences toward profitability. And then, the result of hypothesis testing showed that sale financing, profit sharing financing, and non-performing finance an impact of 39.1 % toward profitability. While 60,9% is the influence of other variables than the sale financing, profit sharing financing, and non-performing finance.Keywords: sale financing; profit sharing financing; non-performing finance; return on asset; profitability Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh Pembiayaan Penjualan, Pembiayaan Bagi Hasil, dan Non Performing Finance terhadap Profitabilitas. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2010-2012. Dengan menggunakan metode purposive sampling, 44 perusahaan sampel dipilih. Metode analisis yang digunakan dalam penelitian ini adalah penggabungan data regresi. Populasi penelitian adalah bank umum syariah di Indonesia pada tahun 2012-2014. Dengan menggunakan metode sampling jenuh, 11 bank contoh dipilih. Metode analisis yang digunakan dalam penelitian ini adalah regresi linier. Hasil regresi linier menunjukkan bahwa pembiayaan penjualan memberikan pengaruh positif terhadap profitabilitas. Sedangkan pembiayaan bagi hasil dan keuangan bermasalah memberikan pengaruh negatif terhadap profitabilitas. Dan kemudian, hasil pengujian hipotesis menunjukkan bahwa pembiayaan penjualan, pembiayaan bagi hasil, dan kinerja non performing berdampak pada 39,1% terhadap profitabilitas. Sedangkan 60,9% adalah pengaruh variabel lain dari pada pembiayaan penjualan, pembiayaan bagi hasil, dan keuangan non performing.Kata Kunci: pembiayaan penjualan; pembiayaan bersama; keuangan bermasalah; return on asset; profitabilitas

scholarly journals AUDIT COMMITTEE, CAPITAL STRUCTURE AND LIQUIDITY: INTERACTION AND IMPACT ON EARNINGS QUALITY

2021 ◽  
Vol 8 (1) ◽  
pp. 137
Author(s):  
Agoestina Mappadang
Keyword(s):  
Data Analysis ◽  
Capital Structure ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Research Population

<p>The purpose of this research is to determine the effect of capital structure and liquidity on earnings quality with the audit committee as a moderating variable. <br />The research population was manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the period 2017-2019 totaling of 144 companies. The sampling method used was purposive sampling and obtained 40 companies as a sample. The data analysis used was mulpiple regression and run under SPSS rogram. <br />The result shows that capital structure, liquidity, and committee audit silmutaneusly affect earnings quality. Partially, capital structure has negative significance effect on earnings quality, and liquidity has no significant effect on earnings quality. Meanwhile committee audit able to strengthen the effect of capital structure on earnings quality, and committee audit do not able to strengthen the effect of liquidity on earnings quality.</p>

scholarly journals Faktor-Faktor yang Mempengaruhi Investment Decision pada Investasi Properti di Kota Batam

SKETSA BISNIS ◽  
2021 ◽  
Vol 8 (1) ◽  
pp. 19-33
Author(s):  
Dewi Khornida Marheni ◽  
Anmelrina
Keyword(s):  
Sampling Method ◽  
Investment Decision ◽  
Negative Influence ◽  
Positive Influence ◽  
Primary Data ◽  
Multiple Linear Regressions ◽  
Purposive Sampling ◽  
Factors Influencing ◽  
Regret Aversion ◽  
Linear Regressions

Abstract This paper aims to examine factors influencing investment decision in properties in Batam. The intended factors are anchoring, overconfidence, herding, and regret aversion. Purposive sampling method were used in this paper to take samples. 330 questionnaires were distributed to property investors in Batam, but only 246 questionnaires or around 74.54% datas were used to be primary data in generating the analysis which will be calculated using multiple linear regressions by SPSS version 24 software. Among the various factors, the results revealed that anchoring, overconfidence, and regret aversion have significantly positive influence towards property investment decision in Batam. Regret aversion has significantly negative influence towards property investment decision in Batam. This paper can be useful for investors, especially those investing in property sector in Batam..   Keywords: investment decision, anchoring, overconfidence, herding, regret aversion, property.   Abstrak Penelitian ini bertujuan unuk mengetahui faktor anchoring, overconfidence, herding, dan regret aversion dapat memberikan kepengaruhan terhadap investment decision properti di Batam. Metode purposive sampling dipilih oleh peneliti untuk mengambil sampel yaitu dengan teknik yang sudah ditentukan terlebih dahulu berdasarkan maksud dan tujuan penelitian Dari 330 kuesioner yang didistribusikan secara langsung kepada investor properti di Batam, peneliti mendapatkan 246 kuesioner atau sebesar 74.54% data yang layak diolah dan dijadikan sebagai data utama untuk dihitung serta dianalisa menggunakan regresi linier berganda melalui software SPSS versi 24.. Hasil yang disimpulkan dari analisa penelitian adalah anchoring, overconfidence dan herding memiliki signifikansi positif terhadap investment decision properti di Batam. Regret aversion memiliki signifikansi negatif terhadap investment decision properti di Batam. Penelitian ini dapat membantu investor dalam mengambil keputusan investasi properti khususnya di Batam Kata Kunci: Keputusan investasi, anchoring, overconfidence, herding, regret aversion, property.

scholarly journals Pajak, Mekanisme Bonus dan Transfer Pricing

2019 ◽  
Vol 7 (1) ◽  
pp. 21
Author(s):  
Radhi Abdul Halim Rachmat
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Tax Avoidance ◽  
Tax Rates ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Research Population ◽  
The Impact

AbstractThe practice of transfer pricing is mostly carried out by multinational companies that want high profits through tax avoidance. in addition, bonus giving is also one of the motivations for obtaining high profits. This study aims to examine the effect of tax and bonus mechanisms on the company's decision to conduct transfer pricing. The research population used in this study were manufacturing companies listed on the IDX (Indonesia Stock Exchange) period 2013 - 2017 which amounted to 142 companies and research samples totaling 23 companies using purposive sampling method. The analysis technique used in this study used logistic regression analysis. The results of the research partially indicate that tax has a significant effect on transfer pricing and the bonus mechanism has a significant effect on transfer pricing. The impact of transfer pricing has the potential to harm state revenues in the taxation sector, because companies will divert their taxable profits to countries that have lower tax rates. AbstrakPraktik transfer pricing mayoritas dilakukan oleh perusahaan multinasional yang menginginkan laba tinggi melalui penghindaran pajak. selain itu, pemberian bonus juga merupakan salah satu motivasi untuk mendapatkan laba yang tinggi. Penelitian ini bertujuan untuk meneliti pengaruh pajak dan mekanisme bonus terhadap keputusan perusahaan untuk melakukan transfer pricing. Populasi penelitian yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI (Bursa Efek Indonesia) periode 2013 – 2017 yang berjumlah 142 perusahaan dan sampel penelitiam yang berjumlah 23 perusahaan dengan menggunakan metode purposive sampling. Teknik analisis yang digunakan pada penelitian ini menggunakan analisis regresi logistik. Hasil dari penelitian secara parsial menunjukkan bahwa pajak berpengaruh signifikan terhadap transfer pricing dan mekanisme bonus berpengaruh signifikan terhadap transfer pricing. Dampak transfer pricing berpotensi merugikan pendapatan negara pada sektor perpajakan, dikarenakan perusahaan akan mengalihkan laba kena pajaknya pada negara yang memiliki tarif pajak yang lebih rendahKata Kunci. pajak; mekanisme bonus; praktik transfer pricing

scholarly journals Transparency as Moderating Tax Avoidance, Profitability, and Leverage on Firm Value

2021 ◽  
Vol 04 (12) ◽  
Author(s):  
Radina Linantis ◽  
Keyword(s):  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Positive Influence ◽  
Manufacturing Companies ◽  
Linear Regression Models ◽  
Analysis Technique ◽  
Research Population ◽  
A Company

Firm value can affect the assessment or perception of investors towards the company, because the value of the company reflects the performance of a company. This study was conducted to examine the effect of tax avoidance on firm value, profitability on firm value, leverage on firm value, transparency can moderate tax avoidance on firm value, transparency can moderate profitability on firm value, and transparency can moderate leverage on firm value. The research population is manufacturing companies in the consumption industry sector listed on the Indonesia Stock Exchange (IDX) for the period 2016 to 2019. Sampling in this study was conducted using purposive sampling method. The analysis technique uses multiple linear regression models, moderation using Moderated Regression Analysis (MRA). The results of this study indicate that tax avoidance, profitability and leverage have a positive influence on firm value. Transparency can moderate tax avoidance and leverage on firm value. However, on the other hand, the research results show that transparency cannot moderate profitability to firm value.

scholarly journals Pengaruh Ukuran Bank, Dana Pihak Ketiga, Capital Adequacy Ratio, dan Loan To Deposit Ratio Terhadap Penyaluran Kredit Pada Perusahaan Perbankan yang Terdaftar Di Bursa Efek Indonesia Tahun 2011-2015

2016 ◽  
Vol 3 (2) ◽  
pp. 49-64
Author(s):  
Adnan Adnan ◽  
Ridwan Ridwan ◽  
Fildzah Fildzah
Keyword(s):  
Sampling Method ◽  
Annual Report ◽  
Stock Exchange ◽  
Positive Influence ◽  
Capital Adequacy ◽  
Third Party ◽  
Financial Report ◽  
Purposive Sampling ◽  
Capital Adequacy Ratio ◽  
Research Show

This study aims to examine the influence of bank size, third party funds, capital adequacy ratio, and loan to deposit ratio to lending. The samples of this research are the bank firms listed in BEI (Indonesia Stock Exchange) in 2011-2015. The Samples are collected using purposive sampling method and resulted 29 companies become the  final samples. Data were collected from financial report or annual report, then data analyzed by multiple linier regression analysis.The results of this research show that (1) bank size, third party funds, capital adequacy ratio, and loan to deposit ratio  simultaneously have influence for lending, (2) bank size has positive influence for lending, (3) , third party funds has positive influence for lending, (4) capital adequacy ratio has no influence for lending, and (5) loan to deposit ratio has positive influence for lending.

scholarly journals PENGARUH GREEN INTELLECTUAL CAPITAL INDEX DAN PENGUNGKAPAN KEBERLANJUTAN TERHADAP KINERJA KEUANGAN DAN NON KEUANGAN PERUSAHAAN DENGAN TRANSPARANSI SEBAGAI VARIABEL MODERASI

2019 ◽  
Vol 6 (1) ◽  
pp. 45
Author(s):  
Megawati Chandra ◽  
Yvonne Augustine
Keyword(s):  
Firm Performance ◽  
Intellectual Capital ◽  
Sampling Method ◽  
Stock Exchange ◽  
Positive Influence ◽  
Purposive Sampling ◽  
Sustainability Disclosure ◽  
Financial Firm

<p><strong><em> </em></strong><em>The purpose of this study was to examine green intellectual capital and sustainability disclosure in affecting financial and non financial firm performance with transparency as moderating variable in manufacture companies listed in Indonesia Stock Exchange. This research used 188 to 213 listed manufacture companies in Indonesia Stock Exchange, selected using purposive sampling method in period 2015 to 2017.The result of the analysis indicated that green intellectual capital index had positive influence on financial firm performance and transparency could moderating positive influence sustainability disclosure to financial firm performance (ROA) and non financial firm performance. While, sustainability disclosure had no influence on financial and non financial firm performance, transparency couldn’t moderating positive influence green intellectual capital index on financial and non financial firm performance, and transparency couldn’t moderating positive influence sustainability disclosure on financial firm performance (ROE).</em></p>

scholarly journals Determinan Pengungkapan Aset Biologis (Studi Empiris pada Perusahaan Agriculture yang Terdaftar di Bursa Efek Indonesia

2020 ◽  
Vol 4 (1) ◽  
pp. 230
Author(s):  
Viona Azzahra ◽  
Elvira Luthan ◽  
Amy Fontanella
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Audit Committee ◽  
Sampling Method ◽  
Agricultural Sector ◽  
Stock Exchange ◽  
Positive Influence ◽  
Purposive Sampling ◽  
Final Sample

Disclosure of biological assets in agricultural companies has been ratified in 2018, which is about PSAK 69. This standard requires agricultural sector companies to provide disclosures about their biological assets. Several studies have been carried out by previous studies. However, studies in Indonesia are still limited. Therefore, there is a desire to investigate this phenomenon. The purpose of this study is to examine the influence of what factors influence the disclosure of biological assets. The population in this study are all agricultural companies listed on the Indonesia Stock Exchange for 2015-2018. The final sample in this study were 50 companies obtained using the purposive sampling method. Data were analyzed using multiple regression analysis. The results of this study indicate that the intensity of biological assets, Public Ownership, Audit Committee Meetings have a positive influence on the disclosure of biological assets.

FINANCIAL RATIOS AND FINANCIAL DISTRESS IN RETAIL TRADE SECTOR COMPANIES

2021 ◽  
Vol 07 (01) ◽  
Author(s):  
Hendro Sasongko ◽  
Agung Fajar Ilmiyono ◽  
Annisa Tiaranti ◽  
Keyword(s):  
Regression Analysis ◽  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
Retail Trade ◽  
Return On Assets ◽  
Current Ratio ◽  
Purposive Sampling ◽  
Research Population ◽  
Trade Sector

Abstract: The purpose of this study is to examine and explain the effect of the current ratio, return on asset, debt to asset ratio, and total assets turnover to financial distress in the retail trade sub sector for the 2015-2018 period both partially and simultaneously. The research population is all retail trade sector companies listed in Indonesia Stock Exchange (IDX). Sample was selected using the purposive sampling method. The method of data analysis in the form of a quantitative analysis using multiple regression analysis. The results of the study revealed that partially the CR does not affect financial distress while the return on assets, debt to assets ratio and total assets turnover in partial effect on financial distress. Simultaneously, the CR, ROA, DAR and TATO affect the financial distress. This can be a concern for companies to pay more attention to these four elements so that companies avoid financial distress conditions as well as for investors who want to invest. Abstrak: Tujuan dari penelitian ini adalah untuk menguji dan menjelaskan pengaruh current ratio, return on assets, debt to asset ratio, dan total assets turnover terhadap financial distress pada subsektor perdagangan eceran periode 2015-2018 baik secara parsial maupun simultan. Populasi penelitian ini adalah seluruh perusahaan sektor perdagangan eceran yang terdaftar di Bursa Efek Indonesia (BEI). Sampel dipilih dengan menggunakan metode purposive sampling. Metode analisis data berupa analisis kuantitatif dengan menggunakan analisis regresi berganda. Hasil penelitian mengungkapkan bahwa secara parsial CR tidak berpengaruh terhadap financial distress sedangkan return on assets, debt to assets ratio dan total assets turnover secara parsial berpengaruh terhadap financial distress. Secara simultan CR, ROA, DAR dan TATO berpengaruh terhadap financial distress. Hal ini dapat menjadi perhatian bagi perusahaan untuk lebih memperhatikan keempat unsur tersebut agar perusahaan terhindar dari kondisi financial distress serta bagi investor yang ingin berinvestasi.

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 UMUR PERUSAHAAN, LIKUIDITAS DAN PROFITABILITAS TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN “(TIMELINESS)”

Equity ◽  
2015 ◽  
Vol 18 (1) ◽  
pp. 71
Author(s):  
Retna Sari
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Financial Report ◽  
Purposive Sampling

This research was conducted to examine the effect age of company, likuidity and profitability to timeliness in the submission of the financial report of manufacturing in Indonesia Stock Exchange period 2012. Sample that as many as 92 companies. Sample determination technique using purposive sampling method. Hypotesis testing using a logistic anlysis. The result showed that all variables are not significantly to the timeliness. 

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