Pengaruh Proitabilitas dan Rasio Altman Terhadap Harga Saham ( Studi Pada Perusahaan Pertambangan Yang Go Public Di BEI )

This study was intended to indentify the impact of the profitability ratio and ratios in model Altman Z-Score on the prices of stocks. The study was conducted at a go public mining company registered at the Indonesia’s Stock Exchange in 2012-2015. The sample included 8 companies which were taken using purposive sampling method. The data used were the secondary data which were in the form of annual financial statements of the company and were collected using data base collection method. The data were analyzed using multiple linear regression analysis supported with SPSS 24.00 program. The result of the study showed that (1) Profitability ratio are proxied by Return On Asset (ROA) did not significantly affect the prices of stocks with sig. 0,088. (2) Altman’s ratios (Z-Score) significantly contributed to the prices of stocks with sig. 0,009.

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PENGARUH RASIO KEUANGAN TERHADAP KINERJA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (SEKTOR CONSUMER GOODS INDUSTRY)

10.31227/osf.io/uysq8 ◽

2019 ◽

Author(s):

Rizka Hadya

Keyword(s):

Consumer Goods ◽

Sampling Method ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

Analysis Technique ◽

Consumer Goods Industry ◽

Solvency Ratio

This research as a purpose to know what influence of liquidity ratio solvency ratio for profitability ratio.This research was conducted on the consumer goods industrycompanies in Indonesia Stock Exchange (IDX) . The data used are secondary data from company financial statements of consumer goods industry. The population in this study is a consumer goods industryand sample period 2013-2017 and used a total of 7 samples from 32 companies . The technique of taking the sample using purposive sampling method The data analysis technique used multiple linear regression analysis using Eviews. The results showed that the variable, Liquidity, Solvency has a positive and significant impact on profitability ( ROE)

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ANALISIS RASIO KEUANGAN TERHADAP KINERJA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (SEKTOR CONSUMER GOODS INDUSTRY PERIODE 2010-2014)

10.31227/osf.io/gw98h ◽

2019 ◽

Author(s):

Yelis Analisa

Keyword(s):

Consumer Goods ◽

Sampling Method ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

Analysis Technique ◽

Consumer Goods Industry ◽

Solvency Ratio

This research as a purpose to know what influence of liquidity ratio solvency ratio for profitability ratio.This research was conducted on the consumer goods industrycompanies in Indonesia Stock Exchange ( IDX ) . The data used are secondary data from company financial statements of consumer goods industry. The population in this study is a consumer goods industryand sample period 2010-2014 and used a total of 7 samples from 32 companies. The technique of taking the sampleusing purposive sampling method . The data analysis technique used multiple linear regression analysis using Eviews. The results showed that the variable, Liquidity, Solvency has a positive and significant impact on profitability ( ROE)

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AUDIT DELAY PADA PERUSAHAAN PERTAMBANGAN : ANALISIS DAN FAKTOR-FAKTOR PENENTUNYA

Jurnal Akuntansi Indonesia ◽

10.30659/jai.5.1.37-56 ◽

2016 ◽

Vol 5 (1) ◽

pp. 37

Author(s):

Liki Melati ◽

Ardiani Ika Sulistyawati

Keyword(s):

Firm Size ◽

Sampling Method ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Multiple Linear Regression Analysis ◽

Analysis Method ◽

Mining Company ◽

Size Firm ◽

Observation Period

This study aimed to analyze the effect of firm size, firm size, solvency, and profitability to the audit delay. This study uses secondary data obtained from the Indonesia Stock Exchange. This population is a mining company listed on the Indonesia Stock Exchange during 2012-2014 period as many as 12 companies. The samples in this study using purposive sampling method. Performed during the observation period of 3 (three) years ie 2012-2014.Data analysis method used is multiple linear regression analysis. The results of the research that company size and profitability significantly influence audit delay. While the size of the firm and the solvency does not significantly influence audit delay.

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Kinerja Keuangan Ditinjau Dari Leverage, Likuiditas, Ukuran Perusahaan, Dewan Komisaris Independen, Dan Komite Audit

Jurnal Ilmiah Universitas Batanghari Jambi ◽

10.33087/jiubj.v21i1.1214 ◽

2021 ◽

Vol 21 (1) ◽

pp. 130

Author(s):

Masna Rina Fitriyati ◽

Kartika Hendra Titisari ◽

Yuli Chomsatu Samrotun

Keyword(s):

Regression Analysis ◽

Audit Committee ◽

Sampling Method ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

Company Size ◽

Analysis Technique

This study aims to examine and analyze the effect of leverage, liquidity, company size, independent board of commissioners and audit committee on financial perfomance. The data used in this study are secondary data ini the form of financial statements. The population in this study is LQ-45 companies listed on the Indonesia Stock Exchange in 2017-2019. Samples were selected from the purposive sampling method and 27 samples were obtained based on several criteria. The analysis technique used in this study is multiple linear regression analysis. The analysis shows that leverage, liquidity, independent commissioner influence of the financial perfomance.While the company size and audit committee has no effect on the financial perfomance. Simultaneously leverage, liquidity,company size, independent commissioner and audit committee were able to explain the dependent variable that is the financial perfomance by 54.3% and the rest was influenced by other variables. This research can be used by companies to increase the financial perfomance of the company.

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THE INFLUENCE OF COMPANY PERFORMANCE ELEMENT, AUDITOR'S REPUTATION AND REPEAT AUDIT TO LENGTH OF AUDIT

International Journal for Innovation Education and Research ◽

10.31686/ijier.vol8.iss4.2297 ◽

2020 ◽

Vol 8 (4) ◽

pp. 399-409

Author(s):

Dimas Rijalul Fanny ◽

Ratna Septiyanti ◽

Usep Syaippudin

Keyword(s):

Sampling Method ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Sample Selection ◽

Secondary Data ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

Positive Influence ◽

Company Performance ◽

Negative Effect

This research aims to analyze the influence of company performance elements, auditor reputation and repeat audit on audit duration. The length of the audit is measured from the closing date of the financial year to the date the audit report was issued. The data used in this study are secondary data and sample selection using a purposive sampling method which consists of 320 companies listed on the Indonesia Stock Exchange (BEI) and publishes financial statements consistently in the 2014-2018 period. The method of analysis of this study uses multiple linear regression analysis. Based on the estimation results used it can be seen that only the auditor's reputation variable has no significant effect on the length of the audit, while the other variables are proven to have significant influence as follows: (i) Profitability has a significant negative effect on the length of the audit, (ii) Solvency has a positive influence and significant to the length of the audit, (iii) the size of the company has a negative and significant effect on the length of the audit, (iv) repeat audit has a negative and significant effect on the length of the audit.

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THE EFFECT OF FREE CASH FLOW AND PROFITABILITY ON DIVIDEND PAYOUT RATIO (CASE OF LQ-45 INDEXED FIRMS IN INDONESIA STOCK EXCHANGE FOR PERIOD 2011-2018)

ACCOUNTABILITY ◽

10.32400/ja.32071.10.1.2021.1-6 ◽

2021 ◽

Vol 10 (1) ◽

pp. 1

Author(s):

Hans Lohonauman ◽

Novi Swandari Budiarso

Keyword(s):

Cash Flow ◽

Sampling Method ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Multiple Linear Regression Analysis ◽

Free Cash Flow ◽

Coefficient Of Determination ◽

Dividend Payout ◽

Using Data

This study aims to determine the effect of free cash flow and profitability on dividend payout ratio at LQ45 Index Companies Listed on the Indonesian Stock Exchange 2011-2018. The population used in this study is the LQ45 index company listed on the Indonesian Stock Exchange in 2011-2018. The sampling method was purposive sampling according to predetermined criteria. The number of samples collected was 7 companies. The research data is secondary data obtained from the Indonesian Stock Exchange (IDX) in 2011-2018. The data that has been collected is analyzed using data analysis that first tested with classical assumptions before testing the hypothesis. Hypothesis testing in this study uses multiple linear regression analysis with the t test, f test, and the coefficient of determination. The result of this study indicates that free cash flow does not affect the level of dividend payout ratio. While profitability has a significant effect on dividend payout ratio. This shows that profitability affect the level of dividend payout ratio.

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Pengaruh Profitabilitas, Likuiditas, Struktur Aktiva, Ukuran Perusahaan, dan Tax Avoidance Terhadap Struktur Modal

EKONOMIS Journal of Economics and Business ◽

10.33087/ekonomis.v5i1.286 ◽

2021 ◽

Vol 5 (1) ◽

pp. 168

Author(s):

Muhammad Efendi ◽

Kartika Hendra Titisari ◽

Suhendro Suhendro

Keyword(s):

Capital Structure ◽

Sampling Method ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Tax Avoidance ◽

Secondary Data ◽

Multiple Linear Regression Analysis ◽

Company Size ◽

Food And Beverage ◽

Data Source

This study aims to determine the effect of profitability, liquidity, asset structure, company size, and tax avoidance on capital structure. The population in this study is the food and beverage sub-sector companies listed on the Indonesia Stock Exchange (BEI) 2016-2019. The sample was selected from the purposive sampling method and got a sample of 10 companies from several criteria. The data source is secondary data from the website www.idx.co.id. This research uses multiple linear regression analysis. The results of this research indicate that profitability affects the capital structure. Meanwhile, liquidity, asset structure, company size and tax avoidance have no effect on capital structure.

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The Effect of Working Capital, Liquidity and Solvency on Profitability at PT Nippon Indosari Corpindo, Tbk

Jurnal Ad ministrare ◽

10.26858/ja.v7i1.13578 ◽

2020 ◽

Vol 7 (1) ◽

pp. 11

Author(s):

Eni Puji Astuti

Keyword(s):

Quantitative Research ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

Coefficient Of Determination ◽

Working Capital ◽

Quantitative Research Methods ◽

Main Attraction

The main attraction for owners of company shareholders lies in the profitability ratio that shows the results of the management of the company's management of the funds invested. This study aims to determine: The Effect of Working Capital, Liquidity and Solvency on the Profitability of PT. Nippon Indosari Corpindo Tbk, both partially and simultaneously. Descriptive quantitative research methods, the data used are secondary data in the form of financial statements of PT. Nippon Indosari Corpindo Tbk, for a period of 9 years from 20010 - 2018 obtained through the IDX (Indonesia Stock Exchange). The analytical method used is the classic assumption test, multiple linear regression analysis, coefficient of determination and hypothesis testing. Based on the analysis results obtained the coefficient of determination (R2) of 0.928 or equal to 92.8%, which means that the contribution made by working capital, liquidity and solvency to profitability reaches 92.8.3% the remaining 7.2% is influenced by other variables which is not researched. Based on the t test partially working capital on profitability there is an effect where tcount -5.847> t table 2.575 and significance value 0.02 <0.05 and partially liquidity on profitability has no effect where tcount 1.846 <t table 2.575 and significance value 0.124> 0.05 and partially solvency to profitability there is the influence of tcount -3.386> ttable 2.575 and significance value 0.02 <0.05 based on the f test simultaneously working capital, liquidity and solvency affect the profitability where Fcount 21.477> Ftable 5.41 with a significant value of 0.003 <0.05

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PENGARUH KEBIJAKAN UTANG, LIKUIDITAS, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP KEBIJAKAN DIVIDEN PERUSAHAAN YANG TERDAFTAR PADA INDEKS LQ-45 DI BEI PERIODE 2013-2016

Jurnal Ecogen ◽

10.24036/jmpe.v1i4.5677 ◽

2019 ◽

Vol 1 (4) ◽

pp. 977

Author(s):

Zahratul Aziz Aini ◽

Tri Kurniawati ◽

Efni Cerya

Keyword(s):

Dividend Policy ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Company Size ◽

Purposive Sampling ◽

The Impact ◽

Debt Policy

Investors have a goal to get maximum returns by anticipating the impact they will face in the future. In this study the return meant is dividend policy. There are 4 factors that influence dividend policy, namely: (1) debt policy, (2) liquidity, (3) company size, (3) profitability. This type of research is causative with secondary data, where this study analyzes how the influence of one variable with another variable or how a variable affects other variables. The sampling technique in this study used a purposive sampling method. Purposive sampling is the determination of the cellphone and population based on the criteria desired by the researcher in order to obtain a representative sample according to the criteria. The object of this study is a company listed on the LQ-45 Index on the Indonesia Stock Exchange with a period of 2013-2016. The data analysis technique uses multiple linear regression analysis using SPSS version 21.0. The results of this study indicate that (1) debt policy has a negative and not significant effect on dividend policy in the LQ-45 index company listed on the Stock Exchange in 2013-2016, (2) liquidity has a negative and not significant effect on dividend policy on LQ-index companies 45 which are listed on the IDX in 2013-2016, (3) the size of the company has a negative and not significant effect on dividend policy on LQ-45 index companies listed on the Indonesia Stock Exchange in 2013-2016, and (4) Profitability has a negative and not significant effect on policy dividends on LQ-45 index companies listed on the Indonesia Stock Exchange in 2013-2016.Keyword: Dividend Policy, Debt Policy, Liquidity, Company Size, and Profitability

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MODAL KERJA, SIZE, STRUKTUR MODAL DAN RETURN ON ASSET: STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

Jurnal Riset Akuntansi dan Keuangan ◽

10.21460/jrak.2020.162.377 ◽

2021 ◽

Vol 16 (2) ◽

pp. 99

Author(s):

Fransiskus Rian ◽

Gendro Wiyono ◽

Mujino Mujino

Keyword(s):

Capital Structure ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

Manufacturing Companies ◽

Working Capital ◽

Return On Assets ◽

Equity Ratio

ABSTRACT The purpose of this study is to examine whether working capital variables, size, and capital structure affect the return on assets. The population in this study are manufacturing companies in various sub-sectors proposed in the Indonesia stock exchange in 2016-2018. The type of data used in this study is secondary data from the company's annual financial statements as a sample that is used and processed using SPSS 16.00. This research uses the classic assumption test and the data analysis method used is multiple linear regression analysis. The results of the study show how working capital (ratio using current ratio, accounts receivable turnover, and net working capital), size, and capital structure (tested using a debt to equity ratio) are considered to compare asset returns.Keywords: working capital, size, capital structure, return on assets ABSTRAK Tujuan dari penelitian ini adalah untuk menguji apakah variabel modal kerja, ukuran, dan struktur modal berpengaruh terhadap return on assets. Populasi dalam penelitian ini adalah perusahaan manufaktur di berbagai sub sektor yang diusulkan di Bursa Efek Indonesia tahun 2016-2018. Jenis data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan tahunan perusahaan sebagai sampel yang digunakan dan diolah menggunakan SPSS 16.00. Penelitian ini menggunakan uji asumsi klasik dan metode analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bagaimana modal kerja (rasio menggunakan rasio lancar, perputaran piutang, dan modal kerja bersih), ukuran, dan struktur modal (diuji menggunakan rasio utang terhadap ekuitas) dipertimbangkan untuk membandingkan pengembalian aset.Kata kunci: modal kerja, ukuran, struktur modal, return on assets

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