scholarly journals Determinants of Dividend Policy of Real Estate, Property, and Building Construction Companies Listed in IDX with Unbalanced Panel Data Approach

2020 ◽  
Vol 4 (2) ◽  
pp. 139
Author(s):  
Powell Gian Hartono ◽  
Anita Roosmalina Matusin
Keyword(s):  
Panel Data ◽  
Real Estate ◽  
Dividend Policy ◽  
Building Construction ◽  
Company Size ◽  
Construction Companies ◽  
Panel Data Regression ◽  
Negative Effect ◽  
Estate Property ◽  
Unbalanced Panel Data

This study involved companies engaging in real estate, property, and building construction companies listed in IDX for 2013 - 2019 period as the population. Unbalanced panel data regression was employed using the SPSS version 22 and E-Views version 10 to analyze the data and to test the hypotheses. The results showed that the previous year's dividend had a positive effect on dividend policy, while company size had a negative effect on dividend policy. This study proved that previous year's dividend and company size were key variables that determined companies’ dividend policy and they were major investment considerations for investors in order to obtain optimal returns.

scholarly journals Influence Capital Structure, Liquidity, Size the Company, Debt Policy and Profitability towards Corporate Value on Property Company, Real Estate and Building Construction Listed on the Stock Exchange Indonesia Period 2016-2019

2021 ◽  
Vol 4 (2) ◽  
pp. 2241-2256
Author(s):  
Albert Wijaya ◽  
Juliana Juliana ◽  
Valen Avelina
Keyword(s):  
Real Estate ◽  
Capital Structure ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Building Construction ◽  
Research Approach ◽  
Company Size ◽  
Construction Companies ◽  
Company Value ◽  
Debt Policy

Property issuers must be prepared to face another year of sluggish market where after three years there has been a continuous cycle of weakness. The purpose of this research is to see the influence. Capital Structure, Liquidity, Company Size, Debt Policy and Profitability against Company Value in property companies, re-evaluation and construction of buildings listed on the Indonesia Stock Exchange for the 2016-2019 Period. Quantitative research approach. This type of descriptive quantitative research. The nature of this research is due and effect / causal. The population in this study were 83 types of property, real estate, and building construction companies listed on the Indonesia Stock Exchange for the 2016-2019 Period. The sample is 23 companies. The result is that the capital structure has no partial effect on company value in companies, real estate and building construction listed on the Indonesia Stock Exchange for the 2016-2019 Period. Liquidity does not partially affect the value of property, real estate and building construction companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The size of the company does not have a partial effect on the value of the company in property, real estate and building construction listed on the Indonesia Stock Exchange for the 2016-2019 period. The debt policy does not have a partial effect on company value in property, real estate and building construction listed on the Indonesia Stock Exchange for the 2016-2019 period. Profitability has a partial effect on company value in property, real estate, and building construction listed on the Indonesia Stock Exchange for the 2016-2019 period. Capital structure, liquidity, company size, debt and profitability simultaneously influence the value of the company in property, real estate and building construction listed on the Indonesia Stock Exchange for the 2016-2019 period.

scholarly journals PENGARUH FRAUD TRIANGLE SEBAGAI PREDIKTOR KECURANGAN PELAPORAN KEUANGAN

2019 ◽  
Vol 21 (1) ◽  
pp. 77-88
Author(s):  
MIA TRI PUSPITANINGRUM ◽  
EINDYE TAUFIQ ◽  
SATRIA YUDHIA WIJAYA
Keyword(s):  
Real Estate ◽  
Goodness Of Fit ◽  
Stock Exchange ◽  
External Pressure ◽  
Building Construction ◽  
Fraud Triangle ◽  
Goodness Of Fit Test ◽  
Construction Companies ◽  
Estate Property ◽  
Fraudulent Reporting

The purpose of this study is to examine Influence of external pressure, effective monitoring, and rationalitation to financial fraudulent reporting. The sample used in this study is real estate, property, and building construction companies listed on the Indonesia Stock Exchange (BEI) in the period 2016-2017. By using purposive sampling method, it is obtained as many as 57 real-estate, property, and building construction companies as the study sample. The method of analysis used in this study is logistic regression. In this research also include the overall fit model test, hosmer and lemeshow’s test, goodness of fit test, and classification matrix. Results of this study indicate that the effective monitoring and rationalitation are not significant to financial fraudulent reporting, while external pressure is significant to financial fraudulent reporting.

scholarly journals THE EFFECT OF PROFITABILITY AND LEVERAGE ON TAX AVOIDANCE WITH COMPANY SIZE AS A MODERATING VARIABLE(Empirical Study on Property, Real Estate, and Building Construction Companies listed on the Indonesia Stock Exchange 2013-2018)

2020 ◽  
pp. 489-499
Author(s):  
Anna Christin Silaban
Keyword(s):  
Real Estate ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sample Selection ◽  
Tax Avoidance ◽  
Building Construction ◽  
Company Size ◽  
Positive Direction ◽  
Construction Companies ◽  
The Relationship

The objectives of this study are as follows: 1) To examine the effect of Profitability on Tax Avoidance; 2) To examine the effect of Leverage on Tax Avoidance; 3) To assess the extent to which Company Size can moderate the relationship between Profitability and Tax Avoidance; and 4) To assess the extent to which Company Size can moderate the relationship between Leverage and Tax Avoidance. This type of research used in this research is casual associative research (causal associative research). The population in this study were property, real estate and building construction companies listed on the Indonesia Stock Exchange (BEI) during the period 2013-2018. The sample selection was using purposive sampling method. The analysis method used to test the hypothesis is Moderated Regression Analysis (MRA). The results showed that: 1) Profitability has no effect on tax avoidance in a negative direction; 2) Leverage affects tax avoidance in a positive direction; 3) Company size is unable to moderate the relationship between profitability and tax avoidance; and 4) Firm size is unable to moderate the relationship between leverage and tax avoidance. KEYWORDS: Profitability, Leverage, Company Size, Tax Avoidance

scholarly journals Pengaruh Keputusan Investasi dan Keputusan Pendanaan terhadap Nilai Perusahaan pada Sektor Properti, Real Estate, dan Konstruksi Bangunan yang Terdaftar di Bursa Efek Indonesia Periode 2013—2017

2019 ◽  
Vol 2 (2) ◽  
pp. 117-129
Author(s):  
Budhi Pamungkas Gautama ◽  
Nada Kirana Octavia ◽  
Netti Siska Nurhayati
Keyword(s):  
Real Estate ◽  
Firm Value ◽  
Investment Decision ◽  
Building Construction ◽  
Decision Variable ◽  
Construction Companies ◽  
Company Value ◽  
Panel Data Regression ◽  
Equity Ratio ◽  
Asset Growth

This research is motivated by the decrease of the company value that property, real estate and building construction companies. This research aims to know the description of investment decisions with a measuring indicators that is Total Asset Growth (TAG), description of funding decisions with measuring indicators that is Debt to Equity Ratio (DER) and description company value with a measuring indicator that is Price Book Value (PBV). The analysis tools used include panel data regression analysis, test of significance of regression, and test the significance of regression coefficient. The results showed that the variables Investment decision variable (TAG) does not effect the Corporate Value and Funding Decision (DER) has a positive effect on firm value company values in the property, real estate and building construction sector.

scholarly journals The influence of leverage, sales growth, and dividend policy on company value

2021 ◽  
Vol 3 (2) ◽  
pp. 165-178
Author(s):  
Ratu Liviani ◽  
◽  
Yoga Tantular Rachman ◽  
Keyword(s):  
Real Estate ◽  
Firm Value ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Building Construction ◽  
Sales Growth ◽  
The Real ◽  
The Real Estate ◽  
Company Value ◽  
Estate Property

Abstract Purpose: This study aimed to determine whether leverage, sales growth, and dividend policies influence the value of the company and determine the development of leverage, sales growth, dividend policy, and company value in real estate, property, and construction companies listed on the Stock Exchange Indonesia period of 2016-2018 Research methodology: This research was a quantitative research. The samples were real estate, property and building construction sector companies listed on the Indonesia Stock Exchange for the period of 2016-2018, amounting to 20 companies. The sampling technique used was non probability sampling with a purposive sampling method.. Results: Leverage, sales growth, and dividend policy affect the company value. The magnitude of the influence of leverage, sales growth, and dividend policy in contributing influence of company value was 58.0%. Limitations: The research is limited to only those companies in the real estate, property, and building construction sectors listed on the Indonesia Stock Exchange from 2016 to 2018 and only focuses on the effect of leverage, sales growth, and dividend policy on firm value. Contribution: Companies in the real estate, property, and building construction sectors listed on the Indonesian Stock Exchange should reduce their leverage, increase sales growth by improving their performance in selling products or services, and improve their dividend policy by increasing dividend distribution to shareholders each year.

scholarly journals Effect Of Investment Decision, Capital Structure, Profitability, And Company Size On Company Values

2021 ◽  
Vol 26 (1) ◽  
pp. 134
Author(s):  
Reza Suleman, Sumani
Keyword(s):  
Adverse Effect ◽  
Panel Data ◽  
Real Estate ◽  
Capital Structure ◽  
Firm Value ◽  
Stock Exchange ◽  
Investment Decision ◽  
Investment Decisions ◽  
Company Size ◽  
Construction Companies

This study wanted to examine the effect of investment decisions, capital structure, profitability, and company size on the value of the firm, by using samples from the property, real estate, and construction companies listed on the Indonesia stock exchange for the period 2014-2017. Hypothesis testing using the panel data method by using Eviews version 9. The results of the study showed that the investment decision, capital structure, and profitability did not have a significant effect on firm value. In contrast, the size of the company has a significant adverse effect on the value of the firm. From the results of the F test, investment decision, capital structure, profitability, company size in this study simultaneously influence the value of the firm.

A Study of Multilayered Profitability Analysis by Using DuPont Model: Evidence from Indian Pharmaceutical Industry

2021 ◽  
pp. 097215092199305
Author(s):  
Pinku Paul
Keyword(s):  
Panel Data ◽  
Pharmaceutical Industry ◽  
Profit Margin ◽  
Pharmaceutical Firms ◽  
Sustainable Performance ◽  
Profitability Analysis ◽  
Panel Data Regression ◽  
Data Regression ◽  
Negative Effect ◽  
Positive Effect

Profitability is used as a prime indicator to measure the sustainable performance of an organization. The current study made an attempt to apply the DuPont model to investigate the multilevel profitability determinants for the pharmaceutical industry of India. The study also estimates an empirical model to predict the association of profitability with factors such as profit margin, asset utilization, leverage, interest load and tax load of firms in the pharmaceutical industry of India. For this purpose, a dataset for 170 companies from 2010–2011 to 2018–2019 was analysed initially by using panel data regression followed by stepwise panel data regression. The study successfully applied and tested the DuPont model with respect to the firms of the pharmaceutical industry in India. It was found that the factors such as profit margin, asset utilization and leverage had a significant positive effect on the firms’ profitability and the factor interest load had a significant negative effect on the firms’ profitability. The tax load does not have an impact on the profitability of the pharmaceutical firms in India. These findings are expected to provide a guide for understanding the profitability of the firms in a better way.

scholarly journals PENGARUH INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL INTERVENING

2020 ◽  
Vol 15 (2) ◽  
pp. 169
Author(s):  
Fivi Anggraini
Keyword(s):  
Real Estate ◽  
Intellectual Capital ◽  
Financial Distress ◽  
Firm Value ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Analysis Data ◽  
Building Construction ◽  
Business World ◽  
Construction Companies

<p><em>Tight competition between companies in the business world in attracting investors is becoming a strong motivation for them to maximize their firm values. This study aims to determine the effect intellectual capital on firm value with financial distress as an intervening variable on real estate and building construction companies listed in Indonesia Stock Exchange in 2014-2018. Sampling method by using purposive sampling with a total   the samples obtained were 40 from real estate and building construction companies listed in IDX. The data was analysed by using multiple linear regression analysis and path analysis. Data analysis was processed with the SPSS 16. The results of this study showed that intellectual capital have significantly negative effect on financial distress. Simultaneously and partially intellectual capital and financial distress have a significant direct effect on firm value. The indirect test results showed that intellectual capital has a significant effect on firm value with financial distress as an intervening variable. </em></p>

scholarly journals Efeito do Volume de Negócios nas Escolhas de Recomendações de Ações dos Analistas

2018 ◽  
Vol 15 (2) ◽  
pp. 287
Author(s):  
Rafael Moreira Antônio ◽  
Alex Augusto Timm Rathke ◽  
Marcelo Botelho da Costa Moraes ◽  
Marcelo Augusto Ambrozini
Keyword(s):  
Panel Data ◽  
Trading Volume ◽  
Listed Companies ◽  
Net Income ◽  
Trade Volume ◽  
Panel Data Regression ◽  
Data Regression ◽  
Sample Data ◽  
Equity Ratio ◽  
Unbalanced Panel Data

The present study analyses the effect of trade volume on market analysts’ purchase and sell recommendation choices. The research analyses 7,293 consensus recommendations regarding Brazilian listed companies for the period 2008-2014. Sample data includes firms’ fundamentalist characteristics, as total assets, return, net income and dividends, with the objective to identify the factors taken under account by analysts for their recommendation evaluations. Applying unbalanced panel data regression strategy, we find that analysts prefer to recommend shares with higher observed trading volume, and the shares with more favourable evaluations are those with higher observed trading volume, which is agreeing with theoretical expectations. Other significative covariates for recommendations are the earnings before interests and taxes – EBIT, return per share, return of assets – ROA, paid dividends, and the price/equity ratio.

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