Moderasi Islamic Social Reporting pada Ukuran Perusahaan, Kecukupan  Modal, dan Profitabilitas terhadap Nilai Perusahaan

The research objective determines whether the relationship between company size, capital adequacy and profitability on firm value was mediated by ISR at BUS in Indonesia period 2014-2019. The research method is a quantitative approach. The population used by BUS recorded OJK in 2014-2019. The sample used was 36 obtained from purposive sampling. The data analysis technique uses Path Analysis and the Patrial Least Square (PLS) analysis tool. The result of this research is that there is a direct effect on firm size, capital adequacy on firm value and ISR, except that capital adequacy has no effect on ISR, ISR influence on firm value. Indirectly, ISR mediate the influence of firm size, profitability, and not for capital adequacy on firm value

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Efek Profitabilitas dan Ukuran Perusahaan Terhadap Nilai Perusahaan dengan Pengungkapan Corporate Social Responsibility Sebagai Variabel Mediasi pada Perusahaan Konstruksi yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016

Jurnal Manajemen Bisnis dan Kewirausahaan ◽

10.24912/jmbk.v3i5.6084 ◽

2019 ◽

Vol 3 (5) ◽

pp. 67

Author(s):

Robert Robert

Keyword(s):

Firm Size ◽

Firm Value ◽

Stock Exchange ◽

Participant Observation ◽

Sampling Technique ◽

Least Square ◽

Construction Company ◽

Analysis Technique ◽

Observation Method ◽

Corporate Social

The purpose of this study was to analyze : The effect of profitability and firm size on CSR, the effect of CSR on firm value, and the effect of profitability and firm size on the firm value through CSR. Subject is the construction company listed in the Indonesia Stock Exchange (BEI) 2014-2016. The sampling technique that used purposive sampling techniques and obtained as many as 68 companies with a total of 204 observations. This study using non-participant observation method taken from annual report and financial statement of companies. The analysis technique used is two stage least square regression method. The results of this study are : Profitability doesn’t effect on CS. Firm Size proven significant positive effect on CSR. CSR proven negative and significant on firm value and CSR able to mediate effect of Profitability and firm size on the firm value.

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The Impact of Institutional Ownership and a Firm's Size on Firm Value: Tax Avoidance as a Moderating Variable

Summer - GATR Journal of Finance and Banking Review ◽

10.35609/jfbr.2018.3.1(1) ◽

2018 ◽

Vol 3 (1) ◽

pp. 01-08

Author(s):

Vince Ratnawati ◽

Azhari S. ◽

Desmond Freddy ◽

Nita Wahyuni

Keyword(s):

Firm Size ◽

Firm Value ◽

Stock Exchange ◽

Tax Avoidance ◽

Institutional Ownership ◽

Jel Classification ◽

Least Square ◽

Manufacturing Companies ◽

The Impact ◽

The Relationship

Objective - The objective of this study is to investigate how institutional ownership and firm size affect firm value. The study also investigates the moderating effect of tax avoidance on the relationship between institutional ownership and the size of a firm on its value. Methodology/Technique - A model was developed and tested using a sample of 66 manufacturing companies listed on the Indonesian Stock Exchange between 2012 and 2014. Findings - The data was collected and analysed using a least square regression and moderated regression analysis. The analysis shows that institutional ownership and firm size affect firm value. The results also indicate that tax avoidance moderates the effect of institutional ownership and that of a firm's size on its value. Type of Paper - Empirical Keywords: Institutional Ownership, Firm Size, Tax Avoidance, Firm Value. JEL Classification: G30, G32, G39.

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COMPANY SIZE STRENGTHENS THE INFUENCE OF ASSET STRUCTURE AND CAPITAL STRUCTURE ON FIRM VALUE

El Muhasaba Jurnal Akuntansi ◽

10.18860/em.v10i2.6795 ◽

2019 ◽

Vol 10 (2) ◽

pp. 202

Author(s):

Supami Wahyu ◽

Mardiana Mardiana

Keyword(s):

Regression Analysis ◽

Capital Structure ◽

Quantitative Study ◽

Firm Value ◽

Company Size ◽

Firm Structure ◽

Study Find ◽

Analysis Technique ◽

Relationship Of ◽

The Relationship

<p><em>This study discusses the size of the firm that is approved by the asset structure and capital structure of firm value. This research is a quantitative study. The analysis technique used is Multiple Regression Analysis (MRA). The results of this study find facts about firm that manage the relationship of assets and capital structure to the value of the firm. Partially, the size of the company increases the asset structure against the value of the firm. The size of the firm is not in accordance with the firm structure of firm value. In conclusion, the size of the firm increases the use of assets in increasing the value of the firm</em>.</p>

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Pengaruh Profitabilitas dan Ukuran Perusahaan Pada Nilai Perusahaan Dengan Good Corporate Governance Sebagai Variabel Pemoderasi

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v29.i03.p02 ◽

2019 ◽

Vol 29 (3) ◽

pp. 928

Author(s):

I Putu Putra Wasista ◽

I Nyoman Wijana Asmara Putra

Keyword(s):

Corporate Governance ◽

Data Analysis ◽

Firm Size ◽

Firm Value ◽

Total Sample ◽

Positive Influence ◽

Company Size ◽

Manufacturing Companies ◽

Good Corporate Governance ◽

The Relationship

Profitability and company size are two of the many factors that influence a company's value. Implementation of Good Corporate Governance (GCG) is very important so that it can affect the relationship between profitability and company size on firm value. This research was conducted on 31 manufacturing companies with a 5-year observation period, namely 2013 to 2017, then the total sample of observations was 155 samples. Obtained 155 observational samples through the purposive sampling method. MRA or Moderated Regression Analysis is a data analysis technique used in this study. The results of data analysis obtained are that there is a positive influence between the relationship of profitability and firm size on firm value and found that GCG is a moderating variable that reinforces the effect of profitability and firm size on firm value. Keywords : Profitability; Company Size; Good Corporate Governance; The Value of The Company.

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The Influence of Intellectual Capital, Firm Size, and Firm Growth on Firm Value with Profitability as Moderating Variable on Companies That are Joined in the Jakarta Islamic Index And Listed on the Indonesia Stock Exchange 2016-2019 Period

International Journal of Research and Review ◽

10.52403/ijrr.20210741 ◽

2021 ◽

Vol 8 (7) ◽

pp. 296-303

Author(s):

Aji Sugandi ◽

Rina Br Bukit ◽

Tarmizi .

Keyword(s):

Firm Size ◽

Intellectual Capital ◽

Firm Value ◽

Firm Growth ◽

Stock Exchange ◽

Secondary Data ◽

Analysis Technique ◽

Size Firm ◽

Saturated Sample ◽

The Relationship

The purpose of this study was to determine and examine the effect of intellectual capital, firm size, and firm growth on firm value in companies that are incorporated in the Jakarta Islamic Index and listed on the Indonesia Stock Exchange and test whether profitability can moderate the relationship between the independent variables and the dependent variable. This research is causal research using secondary data. The population of this study is companies that are members of the Jakarta Islamic Index listed on the Indonesia Stock Exchange from 2016 to 2019. The method of determining the sample uses a saturated sample so that a sample of 57 companies is obtained multiplied by four years of research to obtain 228 observations. The analysis technique used in this study uses panel data regression analysis and moderating test with Eviews 10 software tools. The results of this study partially intellectual capital has a negative and significant effect on firm value. Firm size has a negative and significant effect on firm value, and firm growth has a positive and significant effect on firm value. The profitability variable moderates the relationship between the influence of intellectual capital and firm size on firm value and does not moderate the relationship between the effect of firm growth on firm value. Keywords: Intellectual Capital, Firm size, Firm growth, Profitability, Firm Value.

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Existence Of Company Size In Control Towards Family Ownership And Debt Policy Value Of Companies

IJBE (Integrated Journal of Business and Economics) ◽

10.33019/ijbe.v4i2.267 ◽

2020 ◽

Vol 4 (2) ◽

pp. 133

Author(s):

Murtiadi Awaluddin ◽

Alim Sholihin ◽

Sumarlin Sumarlin ◽

Rulyanti Susi Wardhani ◽

Andi Sylvana

Keyword(s):

Firm Value ◽

Stock Exchange ◽

Control Variable ◽

Family Ownership ◽

Company Size ◽

Theory Analysis ◽

Analysis Technique ◽

Relationship Of ◽

The Relationship ◽

Debt Policy

This study aims to examine the effect of family ownership, debt policy on firm value with firm size as a control variable. The sample used was a family company listed on the Indonesia Stock Exchange from 2014 to December 2017. The type of this research was quantitative using Agency theory and Signaling Theory. Analysis technique with multiple regression analysis. The results showed that family ownership had a positive and significant effect on firm value, and debt policy had a negative and significant effect on firm value. While company size as a control variable in this study cannot control the relationship of the influence of family ownership and debt policy on firm value, in other words, company size as a control variable does not have a significant effect on the relationship of family ownership and corporate value policy debt.

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STRUKTUR MODAL DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING. (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI PERIODE 2016-2018).

JURNAL ILMIAH EDUNOMIKA ◽

10.29040/jie.v4i02.1219 ◽

2020 ◽

Vol 4 (02) ◽

Author(s):

Anindiya Mustika Gunarwati ◽

Siti Maryam ◽

Sudarwati Sudarwati

Keyword(s):

Capital Structure ◽

Firm Size ◽

Firm Value ◽

Stock Exchange ◽

Sampling Technique ◽

Company Size ◽

Manufacturing Companies ◽

Descriptive Research ◽

Company Value ◽

Quantitative Descriptive

The purpose of this study was to determine the effect of Capital Structure and Firm Size on Firm Value with Profitability as Intervening Variables. (Case Study on Manufacturing Companies in the Consumer Goods Industry Sector which are listed on the Indonesia Stock Exchange for the 2016-2018 Period). This research uses quantitative descriptive research type. Sample 27 companies using Purposive sampling technique. The analysis method uses path analysis with SPSS software version 21.Based on the test result min this study that the variable capital structure and company size have a positive and significant effect on profitability. Capital structure has no effect on firm value, firm size and profitability affect company value, and profitability is able to mediate the effect of capital structure and firm size on firm value. Keywords: capital structure, company size, profitability and firm value.

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Pengaruh Literasi Keuangan Syariah, Islamic Branding, dan Religiusitas terhadap Keputusan Mahasiswa Dalam Menggunakan Jasa Perbankan Syariah

El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam ◽

10.47467/elmal.v5i2.752 ◽

2021 ◽

Vol 5 (2) ◽

pp. 226-244

Author(s):

Fajriah Salim ◽

Suyudi Arif ◽

Abrista Devi

Keyword(s):

Financial Literacy ◽

Research Method ◽

Partial Least Square ◽

Least Square ◽

Islamic Banking ◽

Analysis Tool ◽

Islamic Banks ◽

Banking Services ◽

Independent Variables ◽

Data Analysis Tool

This study aims to determine the effect of Islamic financial literacy, Islamic branding, and religiosity on student decisions in using Islamic banking services. The dependent variable in the study is student decisions, while the independent variables are Islamic financial literacy, Islamic branding, and religiosity. The data in this study were collected through questionnaires distributed to active FAI students class 2017-2018 who had transacted using Islamic banks. The research method used is quantitative. The population in this study are active students of FAI class 2017-2018 who have transacted using Islamic banks, with data collected totaling 100 respondents. The data analysis tool used in this study uses the Partial Least Square (PLS) approach. The results of this study indicate that there is a positive and significant influence of the Islamic financial literacy variable, Islamic branding on student decisions in using Islamic banking services, while the religiosity variable has a positive but not significant effect on student decisions in using Islamic banking services. Keywords: Using Islamic Banking Services, Islamic Financial Literacy, Islamic Branding, Religiosity, and Student Decisions

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The Determinants of the Effectiveness of Internal Audits with Management Support as the Moderating Variable

10.31227/osf.io/7dta4 ◽

2019 ◽

Author(s):

hendra poltak

Keyword(s):

Analysis Tool ◽

Management Support ◽

Questionnaire Data ◽

Organizational Goals ◽

Internal Auditors ◽

External Auditors ◽

Pls Analysis ◽

And Performance ◽

The Relationship ◽

Positive Effect

Weak financial accountability reflects the lack of effectiveness of internal audits. The purpose of this research was to test and provide the evidence of the determinants of the effectiveness of internal audits at the Ministry of Marine Affairs and Fisheries (KKP). The samples of this research were 31 internal auditors and 31 KKP employees. This research was explanatory research. To test the hypotheses, the data of the research questionnaire data were analysed using Partial Least Squares (PLS) analysis tool. The results show that the relationship between internal auditors and external auditors, organizational independence, and auditee perceptions positively influences the effectiveness of internal audits. However, audit professionalism does not have a positive effect towards the effectiveness of internal audits and the management support cannot be a moderating variable. This finding can open the horizons of interested parties, especially KKP leaders, to consider policies that can improve the effectiveness of internal audits to improve organizational goals and performance.

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The Concept of Digitalization-based Performance Management In An Effort to Improve Employee Performance During the Covid-19 pandemic in Village-Owned Enterprises (BUMDES) throughout Buleleng Regency

International Journal of Social Science and Business ◽

10.23887/ijssb.v5i2.33137 ◽

2021 ◽

Vol 5 (2) ◽

Author(s):

Putu Agus Adnyana

Keyword(s):

Performance Management ◽

Employee Performance ◽

Sampling Technique ◽

Partial Least Square ◽

Least Square ◽

Organizational Goals ◽

Analysis Technique ◽

Study Population ◽

Pls Analysis ◽

Work Management

The purpose of this study is to determine employee performance through the concept of work management and digitalization as the main keys to improving the performance of BUMDES employees in Buleleng Regency. The concept of performance management is the employee’s activities and work results in line with organizational goals. So that it contributes to improving the performance of BumDes employees. The study population was all active BumDes in Buleleng Regency. Sampling in this study using random sampling technique. The data analysis technique used in this research is the Component based SEM, Partial Least Square (PLS) analysis method. The results showed that the concept of work management has an effect on digitization and employee performance.

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