scholarly journals PERBANDINGAN PENGARUH UKURAN PERUSAHAAN, OPINI AUDIT, PROFITABILITAS DAN REPUTASI KAP TERHADAP AUDIT DELAY (Studi Empiris pada Perbankan Konvensional dan Perbankan Syariah Tahun 2014-2016)

2018 ◽  
Vol 13 (2) ◽  
pp. 143-156
Author(s):  
Laurencius Simatupang ◽  
Wirmie Eka Putra ◽  
Netty Herawaty
Keyword(s):  
Regression Analysis ◽  
Panel Data ◽  
Sampling Technique ◽  
T Test ◽  
Company Size ◽  
Public Accounting ◽  
Audit Opinion ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression

This research aimed to determine empirically the comparison and effect ofcompany size, audit opinion, profitability and public accounting firm’s reputation to audit delay. The population in this research are conventional banking and syariah banking in the year of 2014-2016. The sampling technique used is purposive sampling with the number of samples is 45 companies. The analysis technique used in this research is panel data regression analysis and independent sample t-test. The results of this research conclude that: company size, audit opinion, profitability and public accounting firm’s reputation simultaneously effect to the audit delay on conventional banking and syariah banking. Company size and public accounting firm’s reputation partially effect to audit delay on conventional banking and syariah banking. Audit opinion and Profitability has no effect to audit delay on conventional banking and syariah banking. The variables audit delay, company size and profitability have significantly different rates between conventional banking and syariah banking, while the variables of audit opinion and public accounting firm’s reputation have no significant differences.

scholarly journals Sustainability Reporting dan Return Saham di Perusahaan Terindeks LQ45

2021 ◽  
Vol 31 (6) ◽  
pp. 1356
Author(s):  
Nyoman Weda ◽  
I Putu Sudana
Keyword(s):  
Regression Analysis ◽  
Panel Data ◽  
Stock Returns ◽  
Stock Return ◽  
Sampling Method ◽  
Sustainability Reporting ◽  
Company Size ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression

In recent years, investors have put pressure on companies to disclose more sustainability information. The purpose of this study was to determine the effect of the intensity of disclosure in sustainability reporting on stock returns. This research was conducted on companies with shares listed in the LQ45 index on the IDX. The number of samples taken was 17 companies, with a purposive sampling method. Data collection was carried out by documentation study. The analysis technique used is the panel data regression analysis technique. The results showed that the intensity of disclosure in sustainability reporting has no effect on stock returns. The high intensity of disclosure does not necessarily attract investors to invest and increase the company's stock return. Keywords: Sustainability Reporting; Profitability; Company Size; Stock Return.

scholarly journals Governance Implementation on Financial Performance

2021 ◽  
Vol 10 (3) ◽  
pp. 115-123
Author(s):  
Suripto Suripto
Keyword(s):  
Regression Analysis ◽  
Panel Data ◽  
Financial Performance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Company Size ◽  
Analysis Model ◽  
Panel Data Regression ◽  
Data Regression

This study aims to examine the effect of governance with the proxy of the Independent Commissioner, Audit Committee, Leverage, and Company Size on Bank Financial Performance in banking. The population in this study are banking companies that have gone public on the Indonesia Stock Exchange in the 2018-2020 period. The sampling technique used was nonprobability sampling with purposive sampling and used Panel Data Regression Analysis Model. The results show that partially the Independent Commissioner has no significant effect on the Bank's Financial Performance, the Audit Committee has a significant effect on Financial Performance, leverage has a significant effect on Financial Performance, firm size has a significant effect on the Bank's Financial Performance. Simultaneously, the Independent Commissioner, Audit Committee.

scholarly journals PENGARUH EARNING PER SHARE (EPS) DAN DEBT TO EQUITY RATIO (DER) TERHADAP HARGA SAHAM

2021 ◽  
Vol 1 (1) ◽  
pp. 304-318
Author(s):  
Mega Kurnia ◽  
Ade Fauji ◽  
Aria Cendana Kusuma
Keyword(s):  
Regression Analysis ◽  
Stock Prices ◽  
Secondary Data ◽  
Sampling Technique ◽  
Manufacturing Companies ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression ◽  
Equity Ratio

The purpose of this study is to determine the effect of Earning Per Share (EPS) and Debt to Equity Ratio (DER) on stock prices either partially or simultaneously in manufacturing companies in the consumer goods industry sub-sector of food and beverages. This study uses a quantitative approach with secondary data in the form of Earning Per Share (EPS) and Debt to Equity Ratio (DER) data and stock prices. Determination of the sample in this study was using purposive sampling technique with 3 criterias in order to obtain 9 companies from 29 companies. The analysis technique used is panel data regression analysis technique using the help of the Eviews10 application. The results of data processing show that the data is normally distributed after data transformation and there are no symptoms of classical assumptions in the study. The conclusion obtained in the research shows that Earning Per Share (EPS) partially has a positive and significant effect on stock prices. Debt to Equity Ratio (DER) partially has no effect on stock prices. Earning Per Share (EPS) and Debt to Equity Ratio (DER) simultaneously have a positive and significant effect on stock prices

scholarly journals Analisis Pengaruh Kinerja Perusahaan Terhadap Pengungkapan ISR Bank Umum Syariah Tahun 2010-2014

2017 ◽  
Vol 4 (1) ◽  
pp. 44
Author(s):  
Nia Fajriyatun Nadlifiyah ◽  
Nisful Laila
Keyword(s):  
Regression Analysis ◽  
Commercial Bank ◽  
Annual Report ◽  
Corporate Performance ◽  
Company Size ◽  
Analysis Method ◽  
Panel Data Regression ◽  
Content Analysis Method ◽  
Analysis Technique ◽  
Data Regression

The Effect of Corporate Performance Toward of ISR Disclosure for Shariah Commercial Bank (BUS) in Indonesia During 2010-2014. This research aims to find out the effect of corporate performance toward of ISR disclosure for Shariah Commercial Bank. Population in this study are all Shariah Commercial Bank in Indonesia During 2010-2014. The total number of sample in this study were seven Shariah Commercial Bank with method is purposive sampling. This research used content analysis method to analysis ISR disclosure bank’s to annual report. This research uses panel data regression analysis technique. The result shows that simultaneously the company size, company age, profitability, and liquidity have significant effect toward of ISR disclosure. Company Age and profitability partially have significant effect toward of ISR disclosure, while company size, and liquidity partially doesn’t have significant effect toward of ISR disclosure.

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 ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2014-2016

2020 ◽  
Vol 8 (2) ◽  
pp. 248
Author(s):  
Nico Anangsyah ◽  
Desta Rizky Kusuma
Keyword(s):  
Regression Analysis ◽  
Capital Structure ◽  
Stock Exchange ◽  
Company Size ◽  
Sales Growth ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression ◽  
Positive Effect ◽  
The Capital Structure

This study aims to determine the analysis of factors affect the capital structure of registered textile and garment companies on the Indonesia Stock Exchange (IDX) for the 2014-2016 period. Variables in this study namely Profitability (ROA), Asset Structure (SA), Sales Growth (PP) and Company Size (SIZE) and Capital Structure (DER). The population in this study is the Textile and Garment company listed on the Indonesia Stock Exchange (IDX) as many as 17 companies later 15 companies were sampled using a purposive technique sampling. The analysis technique used is panel data regression analysis with comparison of t-statistics with t-tables. The results of this study indicate that profitability (ROA) is not positive effect on Capital Structure (DER), t-statistic of 1.386407. Asset Structure (SA) has no positive effect on Capital Structure (DER), statistic equal to 0.296574. Sales Growth (PP) influences positive for Capital Structure (DER), the statistic is 1.873566. Size The company (SIZE) does not have a positive effect on the Capital Structure (DER), statistic at 0.570955.

scholarly journals FINANCING DISTRIBUTION, FINANCING TO DEPOSIT RATIO (FDR) AND NON PERFORMING FINANCING (NPF) ON PROFITABILITY OF THE ISLAMIC RURAL BANKS IN BANTEN PROVINCE

2021 ◽  
Vol 8 (2) ◽  
pp. 5-21
Author(s):  
Nailul Mubarokah ◽  
Umiyati Umiyati
Keyword(s):  
Regression Analysis ◽  
Panel Data ◽  
Significant Influence ◽  
Secondary Data ◽  
Sampling Technique ◽  
Profit Sharing ◽  
Analysis Method ◽  
Panel Data Regression ◽  
Data Regression ◽  
Research Period

This study aims to determine empirical evidence about the effect of profit sharing financing, sale and purchase financing, FDR and NPF on the profitability (ROA) of Islamic Rural Banks (BPRS) in Banten Province. The type of data in this study is secondary data using panel data. The research object was five Islamic Rural Banks in Banten Province and research period from the first quarter to the fourth quarter of 2013-2019. The research sample was selected using purposive sampling technique. The analysis method used is Panel Data Regression Analysis with Eviews 10 software. The results obtained in this study indicate that there is no significant influence between the Profit Sharing variable on Profitability (ROA) partially. Sale and Purchase Financing, FDR, and NPF variables partially have a significant effect on profitability (ROA). Simultaneously, Profit Sharing, Sale and Purchase Financing, FDR, and NPF have a significant effect on Profitability (ROA).

Analisis penyerapan tenaga kerja sektor industri dan faktor-faktor yang mempengaruhinya di Provinsi Jambi

2021 ◽  
Vol 9 (1) ◽  
pp. 13-22
Author(s):  
Redi Hermansyah ◽  
Arman Delis ◽  
Etik Umiyati
Keyword(s):  
Regression Analysis ◽  
Panel Data ◽  
Minimum Wage ◽  
Industrial Sector ◽  
Variable Number ◽  
T Test ◽  
Minimum Wages ◽  
F Test ◽  
Panel Data Regression ◽  
Data Regression

This study aims to: 1) To analyze the development of industrial sector GRDP, UMP, and the number of companies in Jambi Province. And 2) To analyze what factors influence the absorption of labor in the industrial sector in Jambi Province by using panel data regression analysis tools. Based on the development of the GRDP of the industrial sector and the provincial minimum wage, it continues to increase every year, as well as the variable number of companies that fluctuates every year. Based on the results of the F test, it can be concluded that the GRDP of the industrial sector, the provincial minimum wage, and the number of companies jointly have a significant effect on employment in the industrial sector because the probability is less than 0.001. Based on the results of the t-test, it can be concluded that the variables that affect employment in the industrial sector are the GRDP of the industrial sector and the number of companies because the probability is less than 0.05.  Keywords: Absorption of labor in the industrial sector, GDP, Provincial minimum wages and number of companies.

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

scholarly journals FAKTOR-FAKTOR YANG MEMENGARUHI PENGUNGKAPAN LAPORAN KEBERLANJUTAN (STUDI PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2017)

2020 ◽  
Vol 4 (1) ◽  
pp. 46
Author(s):  
Arini Jembar Rahayu ◽  
Cahyaningsih
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Panel Data ◽  
Stock Exchange ◽  
Company Size ◽  
Sales Growth ◽  
Panel Data Regression ◽  
Data Regression ◽  
Sustainability Reports ◽  
Sustainability Report

The research objective is to determine the effect of sales growth, profitability, corporate governance, and company size simultaneously and partially on the sustainability report of non-financial companies listed on the Indonesia Stock Exchange for the period of 2016-2017. The method used is panel data regression analysis and the results of the study found that simultaneous sales growth, profitability, corporate governance, and company size influence the disclosure of sustainability reports. Partial testing only profitability and company size that affect the disclosure of sustainability reports.

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