scholarly journals Examining the effect of firm-specific factors on the automotive industry in Indonesia

2021 ◽  
Vol 10 (3) ◽  
pp. 36-45
Author(s):  
Reschiwati Reschiwati ◽  
Alya Budiantini ◽  
Gusmiarni Gusmiarni
Keyword(s):  
Financial Performance ◽  
Firm Size ◽  
Automotive Industry ◽  
Firm Value ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Manufacturing Companies ◽  
Financial Reports ◽  
Panel Data Regression ◽  
Data Regression

This study aims to examine the factors that affect the value of manufacturing companies in the Automotive Industry Sub-Sector Listed on the Indonesia Stock Exchange in 2015 - 2019. These factors are firm size and financial performance. The financial performance consists of liquidity, profitability, and solvency. The number of manufacturing companies in the Automotive Industry sub-sector which was made into the population was 13. Sampling was using the purposive sampling technique. Based on the predetermined criteria, there were 10 companies that met the criteria so that there were 50 observations. Data collection techniques use documentation from financial reports published on the official website of the Indonesia Stock Exchange. The model used in this research is panel data regression using the Eviews application. The findings of this study indicate that of the four independent variables tested, only the solvency variable affects firm value, but the simultaneously firm size and financial performance have a significant effect on firm value. The results of this study indicate that in general, stock investors view the importance of all financial ratios, but can ignore short-term financial symptoms that are reflected in company size, profitability, and liquidity, but should pay more attention to the security of long-term investments which can be seen insolvency.

scholarly journals MODAL INTELEKTUAL, KEPEMILIKAN INSTITUSIONAL TERHADAP PROFITABILITAS DAN NILAI PERUSAHAAN

2020 ◽  
Vol 12 (1) ◽  
pp. 15-24
Author(s):  
Nurramayuningsih Nurramayuningsih ◽  
Mujibah A. Sufyani
Keyword(s):  
Regression Analysis ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Firm Value ◽  
Stock Exchange ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Manufacturing Companies ◽  
Panel Data Regression ◽  
Data Regression

Knowledge and intangible assets become the important source of competitive advatage for company (knowledgw-based economy). The study aims was to investigate the effect of intellectual capital, institutional ownership to profitability and firm value. Sample used were 6 manufacturing companies of sub sectors consumer goods industry listed on the Indonesia Stock Exchange from 2012 to 2017, with purposive sampling, secondary data, and panel data regression analysis. The results indicated that simultaneous intellectual capital and institutional ownership affected financial performance. Partially intellectual capital had a positive and significant effect on financial performance, but institutional ownership did not have significant effect. Financial performance has a positive and significant effect on firm value. Intelectual capital had an important roles to increase performance and value of the firm.

scholarly journals PENGARUH LEVERAGE, INTENSITAS ASET TETAP, DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK

2021 ◽  
Vol 14 (2) ◽  
pp. 417-427
Author(s):  
Eka Ridho Nur Rochmah ◽  
Rachmawati Meita Oktaviani
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Tax Aggressiveness ◽  
Panel Data Regression ◽  
Data Regression ◽  
Fixed Assets ◽  
Positive Effect

This study aims to determine the effect of leverage, fixed asset intensity, and firm size on tax aggressiveness. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. The sample of this research was taken using non-probability sampling method with purposive sampling technique and certain criteria. The method used in this research is panel data regression analysis. The results of this study indicate that leverage has a significant positive effect on tax aggressiveness, while the intensity of fixed assets has no effect on tax aggressiveness, and firm size has a significant positive effect on tax aggressiveness. The implications of the results of this study provide input to companies in making decisions to minimize the tax burden paid so that companies can be more aggressive towards taxes.

scholarly journals KEPEMILIKAN INSTITUSIONAL DAN MULTINATIONALITY DENGAN FIRM SIZE DAN LEVERAGE SEBAGAI VARIABEL KONTROL TERHADAP TAX AVOIDANCE

2018 ◽  
Vol 10 (2) ◽  
pp. 67-73
Author(s):  
Isykarima Khaleda Zia ◽  
Dudi Pratomo ◽  
Kurnia Kurnia
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Manufacturing Companies ◽  
Control Variables ◽  
Panel Data Regression ◽  
Data Regression ◽  
Negative Effect

This research aims to determine the influence of institutional ownership and multinationality with firm size and leverage as control variables on tax avoidance, either simultaneously or partially. The population is all of manufacturing companies listed in Indonesia Stock Exchange (IDX) period 2011 to 2015. The sampling technique that used is purposive sampling and obtained ten manufacturing companies with five-year period thus obtained fifty sample data. Data analysis method that used is panel data regression analysis. The results show that simultaneously, institutional ownership and multinationality with firm size and leverage as control variables have no significant effect on tax avoidance. Partially, institutional ownership has a significant negative effect on tax avoidance, while multinationality, firm size, and leverage have no significant effect on tax avoidance.

scholarly journals Analysis of The Influence Of Firm Size, Liquidity, Leverage And Profitability On Firm Value Consumer Goods Industry On Stock Exchange Indoonesia (IDX)

2021 ◽  
Vol 4 (4) ◽  
pp. 101-105
Author(s):  
Naca Perangin-angin ◽  
Ella Silvana Ginting
Keyword(s):  
Firm Size ◽  
Consumer Goods ◽  
Firm Value ◽  
Stock Exchange ◽  
Sample Selection ◽  
Sampling Technique ◽  
Analysis Method ◽  
Panel Data Regression ◽  
Data Regression ◽  
Consumer Goods Industry

This study aims to determine and analyze the effect of firm size, liquidity, leverage and profitability on firm value, either simultaneously or partially in consumer goods industry companies on the Indonesia Stock Exchange (IDX) in the period 2014 to 2017. The population in this study is industrial goods companies. consumption on the Indonesia Stock Exchange (IDX) during the 2014-2017 period, amounting to 45 companies. Sample selection using purposive sampling technique. The number of samples obtained as many as 25 companies. The data analysis method used is panel data regression analysis with the Eviews 8 application. Simultaneously, firm size, liquidity, leverage and profitability have a significant effect on firm value. Partially, firm size, leverage and profitability have a significant effect on firm value, while liquidity has no effect on firm value.

scholarly journals PENGARUH TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN (Studi Pada Perusahaan Manufaktur yang Terdaftar Di BEI)

2021 ◽  
Vol 9 (1) ◽  
pp. 31-40
Author(s):  
Sri Yuliandana
Keyword(s):  
Regression Analysis ◽  
Panel Data ◽  
Firm Value ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Manufacturing Companies ◽  
Independent Variables ◽  
Panel Data Regression ◽  
Data Regression

Abstrack This study is a quantitative study that aims to the effect of tax avoidance on firm value in manufacturing companies listed on the Indonesia Stock Exchange for the 2014-2018 period. The population in this study were manufacturing companies listed and listed on the Indonesia Stock Exchange for the 2014-2018 period, totaling 117 companies. The sampling technique in this study was purposive sampling, in order to obtain 25 sample companies. The method used in analyzing the effect of independent variables on the dependent in this study is panel data regression analysis using Eviews 10 software. The results show that tax avoidance has a negative and insignificant effect on firm value. This shows that the higher the tax avoidance done by the company, the lower the firm value. The limitation in this study is that it does not include elements of other variables outside of tax avoidance which may affect firm value. Keywords: Tax Avoidance, Firm Value, Indonesia Stock Exchange

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).

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.

FAKTOR DETERMINAN PEMBENTUK STRUKTUR MODAL PADA PERUSAHAAN SEKTOR FARMASI PERIODE 2012 - 2016

2017 ◽  
Vol 2 ◽  
pp. 241-250
Author(s):  
Neng Ria Kanita ◽  
Hendryadi Hendryadi
Keyword(s):  
Panel Data ◽  
Capital Structure ◽  
Firm Size ◽  
Stock Exchange ◽  
Pharmaceutical Manufacturing ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Panel Data Regression ◽  
Data Regression ◽  
Partial Effects

This study aims to examine the simultaneous and partial effects of profitability, liquidity, and firm size on capital structure. The sample is 10 pharmaceutical manufacturing companies listed in Indonesia Stock Exchange period 2012-2016, using purposive sampling. The technique of analysis used is panel data regression (pooled regression). The results showed that the selected model is the fixed effect. Simultaneously NPM, CR, and Firm Size have a significant effect on capital structure. Partially NPM has a negative and significant effect on capital structure. CR partially have a negative and not significant effect on capital structure. Partially Firm Size have a positive and significant effect on capital structure. Variables that have a significant effect on capital structure are NPM and Firm Size. While CR does not significantly affect the capital structure. Keywords: Capital Structure, Profitability, Liquidity, Firm Size

scholarly journals Intellectual Capital Food And Beverage Sub-Sector Manufacturing Companies And The Factors

2021 ◽  
Vol 2 (2) ◽  
pp. 432-442
Author(s):  
Dirvi Surya Abbas ◽  
Arry Eksandy
Keyword(s):  
Intellectual Capital ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Manufacturing Companies ◽  
Analysis Method ◽  
Time Period ◽  
Panel Data Regression ◽  
Data Regression ◽  
Food And Beverage

The Purpose of this study was to determine the effect of company age, leverage, and independent commissioners on intellectual capital in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (BEI). The research time period used is 3 years, namely the 2016-2018 period. The population of this study includes all food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2016-2018 period. The sampling technique was using purposive sampling technique. Based on the predetermined criteria, 17 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The results showed that Leverage and Independent Commissioner had no influence on Intellectual Capital. However, the variable company age has an influence on intellectual capital.

scholarly journals PENGARUH KINERJA KEUANGAN DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN YANG DIMODERASI VARIABEL UKURAN PERUSAHAAN (Studi Empiris Perusahaan Sektor Perdagangan, Jasa dan Investasi yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018)

2020 ◽  
Vol 8 (2) ◽  
pp. 77-87
Author(s):  
Annisa Dayanty ◽  
Widhy Setyowati
Keyword(s):  
Regression Analysis ◽  
Capital Structure ◽  
Financial Performance ◽  
Firm Size ◽  
Firm Value ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Negative Effect

The purpose of this research is to find empirical evidence about the effect of financial performance and capital structure on firm value and whether company size can moderate the influence of financial performance and capital structure on firm value. The sample in this research is the trading, service and investment companies which is listed on the Indonesia Stock Exchange (IDX) in period 2016-2018. The research sample are 33 companies using purposive sampling technique. The analysis methods of this research used multiple linear regression analysis and Moderated Regression Analysis (MRA) to test the moderating variables. The results showed that financial performance and firm size had a positive effect on firm value. Capital structure has a negative effect on firm value. And the firm size can not moderate the financial performance and capital structure of the firm's value

scholarly journals Increasing Company Value Through Financial Policies and Performance of Manufacturing Companies Listed on The Indonesia Stock Exchange

At-Taqaddum ◽  
2021 ◽  
Vol 13 (1) ◽  
pp. 39-56
Author(s):  
Adhi Widyakto ◽  
Endang Tri Widyarti ◽  
Edy Suryawardana
Keyword(s):  
Financial Performance ◽  
Financial Management ◽  
Firm Value ◽  
Manufacturing Industry ◽  
Stock Exchange ◽  
Practical Implication ◽  
Sampling Technique ◽  
Financial Policy ◽  
Manufacturing Companies ◽  
Financial Policies

The phenomenon that there are still many manufacturing industry companies on the Indonesia Stock Exchange that have a PBV smaller than one is the main basis for conducting the study. This study aims to analyze the effect of financial policy and financial performance on firm value. The sampling technique was based on purposive sampling. The data analysis technique used a linear regression model. Based on the analysis and discussion results, there are four main findings obtained from this study: First, the model used is significant to explain changes in firm value with the ability to explain 48.7 percent. Second, of the five independent variables, there are three variables: the policy in working capital management and the performance variable, namely the volatility of expectations and returns, which have a significant effect. To the value of the company. Third, the company's financial performance factors have a more dominant influence on the company's value dynamics than policy factors. Fourth, the direction coefficient of the influence of the independent variable on the dependent variable, although the two variables are not significant. The practical implication is to increase the value of a manufacturing company. Therefore, it is advisable to consider financial policies and financial performance. Theoretically, financial management based on signal theory and trade-off theory of Islamic perspective theory can increase firm value.

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