scholarly journals DOES PROFITABILITY, FIRM SIZE, AND MACROECONOMIC VARIABLE AFFECT YIELD TO MATURITY OF CORPORATE SUKUK?

2020 ◽  
Vol 2 (2) ◽  
pp. 75-86
Author(s):  
Suci Aprilliani Utami ◽  
Yana Rohmana
Keyword(s):  
Panel Data ◽  
Firm Size ◽  
Stock Exchange ◽  
Fixed Effect Model ◽  
Macroeconomic Variable ◽  
Yield Level ◽  
Effect Model ◽  
Analysis Technique ◽  
Negative Effect ◽  
Effect On Yield

The purpose of of this research is to examine the influence of profitability, firm size, and macroeconomic variable on the yield to maturity of corporate sukuk. The yield to sukuk maturity that will be received by investors illustrates the level of investor profit but the yield level also describes the level of risk borne by investors. This research was conducted on all companies listed on the Indonesia Stock Exchange in the 2015-2018 period which issued sukuk ijarah and published its financial statements during the research period. The research samples is 54th ijarah sukuk This research was conducted using a quantitative approach with panel data. The data analysis technique used in this study is panel data regression with a fixed effect model. The results showed that profitability projected with Return on Asset did not affect the yield to maturity of sukuk ijarah, the size of the firm negatively affected the yield to maturity of sukuk ijarah, the BI-Rate variable had a positive and significant effect on yield to maturity of sukuk and inflation had a negative effect on yield of ijarah sukuk.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDINGS PERUSAHAAN DI BURSA EFEK INDONESIA

2017 ◽  
Vol 21 (3) ◽  
pp. 336
Author(s):  
Suherman Suherman
Keyword(s):  
Cash Flow ◽  
Stock Exchange ◽  
Cash Holdings ◽  
Fixed Effect Model ◽  
Sales Growth ◽  
Financial Firms ◽  
Positive Effects ◽  
Cash Conversion Cycle ◽  
Effect Model ◽  
Negative Effect

The purpose of this study is to examine determinants of cash holdings of non-financial firms listed on Indonesia Stock Exchange between 2012 and 2015. Sample of this research covers 328 firms (1312 observations). This research employs fixed effect model. The results show that net working capital and sales growth have positive effects on cash holding, while firm size has negative effect. Cash flow, cash flow variability, cash conversion cycle, liquidity, leverage do not affect the cash holdings.

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 Financial Distress, Ukuran Perusahaan, dan Corporate Governance pada Audit Delay

2019 ◽  
pp. 2154
Author(s):  
Ni Putu Shinta Oktaviani ◽  
Dodik Ariyanto
Keyword(s):  
Corporate Governance ◽  
Firm Size ◽  
Financial Distress ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Analysis Technique ◽  
Negative Effect ◽  
Positive Effect

This study aims to determine the effect of financial distress, company size, and corporate governance on audit delay. This research was conducted at mining companies listed on the Indonesia Stock Exchange in 2015-2017. The number of samples taken was 32 companies so that there were 96 observations, with a purposive sampling method. The analysis technique used in this study is multiple linear regression. Based on the results of the analysis found that financial distress and independent board of commissioners have positive effect on audit delay. Firm size, audit committee and institutional ownership have negative effect on audit delay. Keywords: Financial distress, firm size, corporate governance, audit delay

scholarly journals TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG DAN KONSUMSI SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017

Media Ekonomi ◽  
2019 ◽  
Vol 27 (1) ◽  
pp. 17
Author(s):  
Yulyanah Yulyanah ◽  
Sri Yani Kusumastuti
Keyword(s):  
Stock Exchange ◽  
Tax Avoidance ◽  
Institutional Ownership ◽  
Fixed Effect Model ◽  
Analysis Tool ◽  
Debt Level ◽  
Effect Model ◽  
Food And Beverage ◽  
Negative Effect

<p><em>This study aimed to examine the effect of profit level, debt level and institutional ownership to tax avoidance</em>. <em>The population in this study amounted to 18 food and beverage companies listed on the Indonesia Stock Exchange (BEI) in the period 2013-2017. Determination of the sample using purposive sampling method and obtained a sample of 5 food and beverage companies based on certain criteria. Independent variables used in this study profit level, debt level and institutional ownership, and the dependent variable was measured using the tax avoidance the measured of the book tax difference (BTD). The analysis tool used is the panel regression and the selected model is a fixed effect model. </em><em>The result showed that profit level has positive effect on the tax avoidance. Meanwhile the debt level does not have effect on the tax avoidance and institutional ownership has negative effect on tax avoidance.</em></p>

scholarly journals The Influence of Managerial Ownership and Firm Size On Debt Policy

2018 ◽  
Vol 3 (1) ◽  
pp. 47-55
Author(s):  
Lihard Stevanus Lumapow
Keyword(s):  
Panel Data ◽  
Firm Size ◽  
Negative Impact ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Fixed Effect Model ◽  
Managerial Ownership ◽  
Analysis Tool ◽  
Manufacturing Companies ◽  
Debt Policy

This study aims to examine and analyse the effect of managerial ownership and firm size on debt policy in the perspective of agency theory. This research uses industrial samples of manufacturing companies listed on Indonesia Stock Exchange from 2012 until 2016. Sampling technique used is purposive sampling, and data collection techniques are panel data (cross-section and time series). The analysis tool used in this research is panel data regression with fixed effect model (FEM) approach. Based on the test results show that managerial ownership has a positive and significant effect on debt policy. Company Size has a negative impact but insignificant on debt policy. The results of this study have the potential for agency conflict.

scholarly journals Kemampuan Firm Size dan Laverage Terhadap Bond Rating pada Perusahaan yang Terdaftar di Bursa Efek Indonesia

2020 ◽  
Vol 8 (1) ◽  
pp. 59
Author(s):  
Fabianca Fachreza ◽  
Nor Norisanti ◽  
Acep Samsudin
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Test Results ◽  
Bond Ratings ◽  
Bond Rating ◽  
Analysis Technique ◽  
Negative Effect

This study aims to examine the effect of Firm Size and Leverage on Bond Ratings in banking subsector companies in the Indonesia Stock Exchange period 2018. The sample in this study was obtained using purposive sampling method which is included in the non-probability sampling technique. The sample in this study consisted of banking subsector companies listed on the IDX in 2018 and rated by PT PEFINDO with a total of 22 banking companies. The method used in this research is descriptive with quantitative and associative approaches. The data analysis technique used is multiple linear regression analysis with an R Square value of 0.030 which can be interpreted as the effect of firm size and leverage on a bond rating of 3% and the remaining 97% is influenced by other factors not examined in this study. F Test results show a value of Fcount 0.295 <3.49 Ftable which means there is no effect on firm size and leverage on the bond rating. From the test results partially firm size variables have a positive effect and leverage has a negative effect on the bond rating.  

Dana pihak ketiga, Inflasi dan Pembiayaan Mudharabah terhadap Non Performing Financing pada Bank Islam di Indonesia dan Malaysia

2019 ◽  
Vol 16 (2) ◽  
pp. 74-80
Author(s):  
Afrillia Tiara Putri ◽  
Saadah Yuliana ◽  
Anna Yulianita
Keyword(s):  
Panel Data ◽  
Secondary Data ◽  
Fixed Effect Model ◽  
Third Party ◽  
Coefficient Of Determination ◽  
Islamic Banks ◽  
Effect Model ◽  
Panel Data Regression ◽  
Data Regression ◽  
Negative Effect

This study aimed to analyze the influence of third party funds, inflation, and mudharabah against non performing financing on Islamic Banks in Indonesia and Malaysia. Data used is secondary data. The method used in this analysis is the panel data regression. The results showed that in partial third party fund and mudharabah significant negative effect on the Non Performing Financing, while inflation is positive and not significant to the Non Performing Financing. Variable Third Party Funds, Inflation and mudharabah jointly significant effect on Non Performing Financing. Based on the regression equation fixed effect model results show the results of the coefficient of determination (R2) is 0.369198, or 36.91 per cent means that the variation of the variable third party funds, inflation and mudharabah have an influence on the non performing financing for the coefficient of determination, while the rest 63.09 percent influenced by variables outside the model

scholarly journals ANALYSIS OF EFFECT OF PROFITABILITY, ASSETS STRUCTURE, SIZE OF COMPANIES, AND LIQUIDITY TO CAPITAL STRUCTURES IN MINING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE PERIOD 2012 - 2015

2017 ◽  
Vol 8 (2) ◽  
pp. 339 ◽  
Author(s):  
Gatot Nazir Ahmad ◽  
Ripa Lestari ◽  
Sholatia Dalimunthe
Keyword(s):  
Data Analysis ◽  
Panel Data ◽  
Capital Structure ◽  
Firm Size ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Mining Companies ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression

The purpose of this study is to analyze the effect of profitability, structure assets, firm size and liquidity to the capital structure of mining companies listed on the Indonesia Stock Exchange for the period 2012-2015. Sampling technique using purposive sampling. Data analysis technique used in this research is panel data regression. The results showed that partially profitability had negative and significant effect to capital structure, asset structure had positive and significant effect to capital structure, firm size had positive and significant effect to capital structure, and liquidity had negative and significant effect to capital structure. Simultaneously profitability, asset structure, firm size and liquidity have a significant effect on capital structure.

scholarly journals Profitabilitas, Corporate Governance, Ukuran Perusahaan Dan Intensitas Modal Terhadap Penghindaran Pajak

2020 ◽  
Author(s):  
Lustina Rima
Keyword(s):  
Corporate Governance ◽  
Real Estate ◽  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Capital Intensity ◽  
Analysis Technique ◽  
Negative Effect

Abstract : This study aims to analyze the effect of profitability, corporate governance, firm size, and capital intensity on tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange for the period 2016-2018. Corporate governance in this study uses leverage variables and independent commissioners. The population of this study is 54 property and real estate companies listed on the Indonesia Stock Exchange for the period 2016-2018. Determination of samples using purposive sampling method and obtaining 23 companies with certain criteria. The analysis technique used in this study is multiple linear regression. The results showed that the profitability and firm size variables had a significant negative effect on tax avoidance, while the leverage variable, independent commissioner, and capital intensity did not affect tax avoidance.Keywords : Profitabilitas, Corporate Governance, Firm Size, Capital Intensity, Tax Avoidance

scholarly journals The Effect of Liquidity, Leverage, Profitability, and Firm Size on the Bond Rating of Banking Sub Sector in Indonesia Stock Exchange 2014 – 2018

2020 ◽  
Vol 5 (8) ◽  
pp. 748-752
Author(s):  
Ayu Lestari ◽  
Andam Dewi Syarif
Keyword(s):  
Regression Analysis ◽  
Firm Size ◽  
Stock Exchange ◽  
Secondary Data ◽  
Fixed Effect Model ◽  
Analysis Model ◽  
Bond Ratings ◽  
Bond Rating ◽  
Simultaneous Test ◽  
Effect Model

This study aims to detect empirical evidence regarding the effect of liquidity, leverage, profitability and firm size on bond ratings. The population in this study uses banking companies listed on the Indonesia Stock Exchange in the period 2014-2018. The sampling method used was purposive sampling. 10 banking companies that met the criteria were sampled. The data analysis method used is panel data regression analysis. Panel regression analysis model used is the Fixed Effect model. The data used are secondary data in the form of annual financial ratios. The results of this study on the partial test prove that firm size has an effect on bond ratings. The results also showed that liquidity, leverage, profitability had no effect on bond ratings. The simultaneous test results prove that simultaneously liquidity, leverage, profitability and firm size have a significant effect on the bond rating

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