scholarly journals Pengaruh Leverage Keuangan Terhadap Profitabilitas Pada Perusahaan Sub-Sektor Telekomunikasi Yang Terdaftar Di Bursa Efek Indonesia

2018 ◽  
Vol 6 (2) ◽  
pp. 99
Author(s):  
Jogi Christian ◽  
Yayat Supriyatna ◽  
Umar Faruk
Keyword(s):  
Stock Exchange ◽  
Descriptive Analysis ◽  
Sampling Technique ◽  
Simple Linear Regression ◽  
Financial Leverage ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Verification Methods ◽  
Negative Effect ◽  
Telecommunications Companies

Abstract.This study aims to describe the financial leverage and profitability of the company and how the influence of financial leveraege on profitability in the telecommunications sub-sector companies listed on the Indonesia Stock Exchange. With survey research through descriptive and verification methods, the research sample was 4 telecommunications companies in the period 2007-2016. The sampling technique uses Purposive Sampling, while the analysis technique uses simple linear regression using the help of EViews software 9. Based on the descriptive analysis of financial leverage from year to year it tends to be relatively up and fluctuating profitability but is quite decreased compared to the initial year of the study. The effect of financial leverage on profitability is 56% while the remaining 44% is influenced by other factors, the results of hypothesis testing indicate that the effect of financial leverage on profitability has a significant negative effect so that the results of the study can be generalized to the population. Keywords. Financial Leverage; DAR; Profitability, ROA AbstrakPenelitian ini bertujuan untuk mengetahui gambaran leverage keuangan dan profitabilitas perusahaan serta bagaimana pengaruh leveraege keuangan terhadap profitabilitas pada perusahaan sub-sektor telekomunikasi yang terdaftar di Bursa Efek Indonesia. Dengan penelitian survey melalui metode deskriptif dan verifikatif, sampel penelitian adalah 4 perusahaan telekomunikasi pada periode 2007-2016. Teknik sampling menggunakan Purposive Sampling, sedangkan teknik analisis menggunakan regresi linier sederhana menggunakan bantuan software EViews 9. Berdasarkan analisis deskriptif leverage keuangan dari tahun ke tahun cenderung relatif naik dan profitabilitas fluktuatif namun cukup menurun jika dibandingkan dengan tahun awal penelitian. Pengaruh leverage keuangan terhadap profitabilitas sebesar 56% sementara sisanya 44% dipengaruhi oleh faktor lain, hasil uji hipotesis menunjukkan bahwa pengaruh leverage keuangan terhadap profitabilitas berpengaruh negatif signifikan sehingga hasil penelitian dapat digeneralisasikan kepada populasi. Kata Kunci. Leverage Keuangan, DAR, Profitabilitas, ROA 

scholarly journals PENGARUH POTONGAN HARGA (DISCOUNT) TERHADAP PEMBELIAN TIDAK TERENCANA (IMPULSE BUYING) (studi pada pengunjung Matahari Department Store Johar Plaza Jember)

2018 ◽  
Vol 5 (2) ◽  
Author(s):  
Indra Bayu Baskara
Keyword(s):  
Linear Regression ◽  
Descriptive Analysis ◽  
Sampling Technique ◽  
Department Store ◽  
Impulse Buying ◽  
Simple Linear Regression ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Buying In ◽  
Positive Results

The purpose of this research was to analyze the response of impulse buying, response to discount on Matahari Department store and  the effect of  discount on impulse buying on visitors. The population in were the visitors at Matahari Department Store, the number of samples 100 visitors who were collected by using purposive sampling technique. The analysis technique was descriptive analysis and the simple linear regression. The result of descriptive analysis shows that the response of impulse buying was positive and the response of discount was also positive. The result of simple linear regression show that impulse buying was influenced by discounted price (discount) on Matahari Department Store. The positive results  tend to be weak indicated by the results of adjusted R-square. This mean that  the impulse buying in Matahari Department Store was also  influenced by other variables outside of this research

scholarly journals Manajemen Laba dan Nilai Perusahaan (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indoensia)

2021 ◽  
Vol 31 (1) ◽  
pp. 182
Author(s):  
I Gusti Bagus Indra Kusuma ◽  
I Made Mertha
Keyword(s):  
Earnings Management ◽  
Firm Value ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Test Results ◽  
Manufacturing Companies ◽  
Simple Linear Regression ◽  
Analysis Technique ◽  
Negative Effect

The purpose of this study is to determine the effect of earnings management with income increasing and income decreasing patterns on firm value in manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. The population of this research are 167 companies. A total of 105 samples are selected using a purposive sampling technique. Total observations over the 5 years to 525 observations, then divided into two groups, 472 observations for increasing income management and 53 observations for decreasing earnings management. This study uses a simple linear regression analysis technique. The test results show that income increasing earnings management variable does not affect the value of the company, while earnings decreasing earnings management has a negative effect on firm value. Keywords: Firm Value; Earnings Management; Income Increasing; Income Decreasing. 

scholarly journals PENGARUH DEWAN KOMISARIS, LEVERAGE, DAN STRUKTUR KEPEMILIKAN TERHADAP PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT (ERM)

Equity ◽  
2019 ◽  
Vol 20 (2) ◽  
pp. 5
Author(s):  
Jetmi Ade Cecasmi ◽  
Samin Samin
Keyword(s):  
Risk Management ◽  
Ownership Structure ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Enterprise Risk Management ◽  
Financial Report ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Enterprise Risk

The purpose of this study was to examine the influence of Board of Commissioner, Leverage, and Ownership Structure on the Enterprise Risk Management disclosure of banking firm listed in Indonesian Stock Exchange for the period from 2013 to 2015. Sampling technique using purposive sampling (purposive sampling method). The sampel used in this study is a banking company that meets the criteriaas set out in this study to obtain 21 banking. The data obtained derived from the annualreport and financial report of the banks publishe. The analysis technique used in this research is multiple linear regression to test the classical assumption first. The result showed that the Board of Commissioner have a significant influence on the Enterprise Risk Management Disclosure. Leverageand Ownership Structure is not significantly effects on Enterprise Risk Management Disclosure.

scholarly journals PENGARUH LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MEDIASI

2019 ◽  
Vol 8 (5) ◽  
pp. 3028
Author(s):  
Ni Putu Ira Kartika Dewi ◽  
Nyoman Abundanti
Keyword(s):  
Firm Size ◽  
Consumer Goods ◽  
Firm Value ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Significant Positive Effect ◽  
Analysis Technique ◽  
Negative Effect ◽  
Consumer Goods Industry ◽  
Positive Effect

The purpose of this study was to determine the effect of  leverage and  firm size on firm value with profitability as intervening variable on consumer goods industry  in the Indonesian Stock Exchange. The population in this study are companies in the consumer goods industry Indonesian Stock Exchange amounted to 46 companies 2014-2017. Sampling technique used was purposive sampling, so that the final sample that is obtained is 21, a company incorporated in consumer goods industry in Indonesian Stock Exchange 2014-2017. Data analysis technique used in this research is path analysis and Sobel test. The result shows that leverage has significant negative effect on profitability  and firm size has significant positive effect on profitability. Leverage, firm size, and profitability have significant positive effect on firm value. Profitability mediates the effect of leverage on firm value significantly and profitability also mediates the effect of firm size  on firm value significantly.

scholarly journals PENGARUH E-PRICE DAN E-TRUST TERHADAP E-LOYALTY PADA ERA PANDEMIK

2021 ◽  
pp. 99
Author(s):  
Ida Bagus Gde Indra Wedhana Purba ◽  
I Gusti Ayu Tirtayani
Keyword(s):  
Data Analysis ◽  
Path Analysis ◽  
Research Method ◽  
Descriptive Analysis ◽  
Sampling Technique ◽  
Consumer Loyalty ◽  
Purposive Sampling ◽  
Online Marketplace ◽  
Analysis Technique

As time has developed, many e-commerce platforms exist in Indonesia, so that competition in maintaining consumer loyalty on an e-commerce website often occurs. This study aims to determine the effect of e-price and e-trust on e-loyalty and the role of e-trust in mediating it. The research method used is quantitative and using questionnaire. The population used in this study are consumers who have ever shopped online through the Indonesian online marketplace who are domiciled in the province of Bali. The sampling technique in this study was purposive sampling and accidental sampling and a sample of 120 respondents. The data analysis technique used is descriptive analysis and path analysis. The result of this research is that Shopee is e-commerce with the biggest enthusiasts in Bali. E-price and e-trust have a positive and significant effect on e-loyalty, and e-price has a positive and significant effect on e-trust, e-trust can mediate the effect of e-price on e-loyalty. This research is expected to be able to provide input to further researchers, e-commerce providers, sellers who sell in e-commerce, and customers. Providing reasonable prices, security in transactions, trust in online vendors, will certainly increase consumer loyalty, either by not moving to other e-commerce and recommending it to others.

scholarly journals THE EFFECT OF RETURN ON EQUITY AND GROWTH ASSETS ON PRICE BOOK VALUE WITH DEBT TO EQUITY AS AN INTERVENING VARIABLE IN REGISTERED METAL SUB-SECTOR COMPANIES ON THE INDONESIA STOCK EXCHANGE

2021 ◽  
Vol 1 (2) ◽  
pp. 227-238
Author(s):  
Yusneni Afrita Nasution ◽  
Muslim Muslim ◽  
Soraya Afdillah
Keyword(s):  
Data Collection ◽  
Path Analysis ◽  
Analytical Method ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Return On Equity ◽  
Book Value ◽  
Purposive Sampling ◽  
Insignificant Effect ◽  
Negative Effect

This study aims to determine the effect of Return On Equity, Change In Total Assets on Price Book Value with Debt To Equity as an intervening in metal sub-sector companies listed on the Indonesia Stock Exchange. This study is an associative study with documentation data collection techniques, the population in this study This amounted to 16 companies and samples taken amounted to 14 companies. The sampling technique used is purposive sampling technique. The analytical method used is path analysis. The results showed that Return On Equity had a positive and significant effect on Debt To Equity, Return On Equity had a positive and insignificant effect on Price Book Value, Growth Assets had a positive and insignificant effect on Debt To Equity, Growth Assets had a positive and insignificant effect on Price Book Value, Debt to Equity has a positive and insignificant effect on Price Book Value, Debt to Equity as a mediation on Return On Equity and Price Book Value has a negative and insignificant effect, Debt to Equity as a mediation on Growth Assets and Price Book Value has a negative and negative effect not significant.

scholarly journals Increasing Firm Value via Conservatism in Accounting

2021 ◽  
Vol 9 (2) ◽  
pp. 1-11
Author(s):  
Moh. Ubaidillah
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Firm Size ◽  
Firm Value ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Accounting Conservatism ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Analysis Technique

This study aims to determine the effect of firm size and profitability on firm value with accounting conservatism as a moderating variable. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019 as many as 183 companies. The sampling technique used purposive sampling which resulted in 72 manufacturing companies. The data analysis technique uses regression analysis with SPSS 24. The results of this study indicate that firm size and profitability have a positive and significant effect on firm value. Furthermore, the variable of accounting conservatism is able to moderate the effect of firm size and profitability on firm value in a positive and significant way.

scholarly journals Pengaruh Perputaran Modal Kerja Terhadap Likuiditas Perusahaan Jasa Sub Sektor Property, Real Estate Dan Kontruksi Bangunan

2020 ◽  
Vol 1 (2) ◽  
pp. 136-146
Author(s):  
Idham Saputra ◽  
Andir Indrawan ◽  
Ade Sudarma
Keyword(s):  
Real Estate ◽  
Stock Exchange ◽  
Hypothesis Test ◽  
Sampling Technique ◽  
T Test ◽  
Working Capital ◽  
Normality Test ◽  
Analysis Technique ◽  
Negative Effect ◽  
Research Type

The purpose of this study was to determine the effect of working capital turnover on liquidity (Current Ratio) in the Property, Real Estate and Construction Sub Sector Services company. This research uses associative hypothesis research type. The research method used is quantitative. The sample in this study were 6 Property, Real Estate and Construction Sub Sector Services companies listed on the Indonesia Stock Exchange in the 2013-2018 period. Sampling with the type of nonprobability sampling with purposive sampling technique. The data analysis technique used is the normality test and the partial hypothesis test (t test). The results of the research, the partial hypothesis test results (t test) can be seen the t-count of the variable working capital turnover (X) of -3,735 with a significant level of 0.001, meaning that the working capital turnover has a negative effect on liquidity and the significant value shows a significant effect. In conclusion, working capital turnover has a negative effect on liquidity because of uncertain income. The higher the liquidity value, the higher the value of current assets which will also be directly proportional to the sales results. Working capital turnover is not always directly proportional to liquidity. Keywords: Working Capital Turnover, Accounts Receivable Turnover, Liquidity.

scholarly journals PENGARUH DEWAN KOMISARIS, LEVERAGE, DAN STRUKTUR KEPEMILIKAN TERHADAP PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT (ERM)

Equity ◽  
2019 ◽  
Vol 20 (2) ◽  
pp. 5
Author(s):  
Jetmi Ade Cecasmi ◽  
Samin Samin
Keyword(s):  
Risk Management ◽  
Ownership Structure ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Enterprise Risk Management ◽  
Financial Report ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Enterprise Risk

The purpose of this study was to examine the influence of Board of Commissioner, Leverage, and Ownership Structure on the Enterprise Risk Management disclosure of banking firm listed in Indonesian Stock Exchange for the period from 2013 to 2015. Sampling technique using purposive sampling (purposive sampling method). The sampel used in this study is a banking company that meets the criteriaas set out in this study to obtain 21 banking. The data obtained derived from the annualreport and financial report of the banks publishe. The analysis technique used in this research is multiple linear regression to test the classical assumption first. The result showed that the Board of Commissioner have a significant influence on the Enterprise Risk Management Disclosure. Leverageand Ownership Structure is not significantly effects on Enterprise Risk Management Disclosure.

scholarly journals Intellectual Capital, Leverage dan Profitabilitas Perusahaan Sub-Sektor Asuransi di Bursa Efek Indonesia

2020 ◽  
Vol 30 (12) ◽  
pp. 3110
Author(s):  
Putu Winda Agastya Paramita ◽  
I Gusti Ayu Made Asri Dwija Putri
Keyword(s):  
Linear Regression ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Analysis Technique ◽  
Negative Effect ◽  
A Company ◽  
Positive Effect

The company's financial performance can be used as a tool to measure the overall level of health of a company. One indicator that is often used to measure a company's financial performance is profitability. Profitability is the level of a company's ability to generate profits and measure operational efficiency and the efficiency of the use of its assets. There are several factors that are thought to affect profitability including intellectual capital and leverage. This study aims to determine the effect of intellectual capital and leverage on company profitability. This research was conducted on 11 insurance sub-sector companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling technique used is non probability sampling with the purpose sampling method. The analysis technique used in this study is multiple linear regression. The final results show that intellectual capital has a positive effect on profitability and leverage has a negative effect on company profitability. Keywords: Intellectual Capital; Leverage; Profitability.

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