scholarly journals Pengaruh Akuntansi Akrual dan Pengungkapan Lingkungan terhadap Koefisien Respon Laba pada Perusahaan Terindeks JII

2020 ◽  
Vol 3 (2) ◽  
pp. 193
Author(s):  
Mudita Sri Karuni
Keyword(s):  
Significant Relationship ◽  
Information Disclosure ◽  
Total Sample ◽  
Environmental Disclosure ◽  
Accrual Accounting ◽  
Unexpected Earnings ◽  
Panel Data Regression ◽  
Data Regression ◽  
Independent Variable ◽  
Corporate Social

This research is aimed to identify whether accrual accounting and environmental disclosure influence Earning Response Coefficient (ERC). The data were collected by using document and library method. The dependent variable in this research is ERC that measured by the market response to the unexpected earnings. The independent variable is accrual accounting and environmental disclosure, which was tested on the firm’s total information disclosure of Corporate Social Responsibility (CSR. This research used Panel Data Regression. A total sample of 16 companies listed in Jakarta Islamic Index (JII) for five years (2014-2018) was used to perform the analysis and hypotheses testing. The result of this research is that accrual accounting has no significant relationship with the ERC, and CSR information disclosure has a positive and significant relationship with the ERC.

scholarly journals Hubungan Keseimbangan dan Koordinasi Mata Kaki Terhadap Kemampuan Menggiring Bola dalam Permainan Futsal Klub Karsa Utama Putri Wajo

2021 ◽  
Vol 8 (1) ◽  
pp. 67
Author(s):  
Muhammad Hasbillah ◽  
Herman Herman
Keyword(s):  
Regression Analysis ◽  
Significant Relationship ◽  
Descriptive Analysis ◽  
Sampling Technique ◽  
Total Sample ◽  
Coefficient Of Determination ◽  
Correlational Research ◽  
Analysis Technique ◽  
Independent Variable ◽  
The Relationship

This research aims to determine the relationship between balanced and the ability to dribble, the relationship between eye-foot coordination and the ability to dribble, and the relationship between balanced and eye-foot coordination on the ability todribble in futsal game Karsa Utama Putri Wajo’s club. The research was correlational research, with the independent variable was balanced and eye-foot coordination, while the dependent variable was the ability to dribble. The population of theresearch was Karsa Utama Putri Wajo's club players and the sampling technique used was total sampling technique with the total sample was 25 players. The analysis technique used was descriptive analysis, correlation analysis, regression analysis. The results showed that 1)There was a significant relationship between balanced and the ability to dribble in Karsa Utama Putri Wajo's club players with a correlation value (r) = 0,738. 2) There was asignificant relationship between eye-foot coordination on the ability to dribble in Karsa Utama Putri Wajo's club players with a correlation value (r) = 0,553. 3) There was asignificant relationship between balanced and eye-foot coordination on the ability to dribble in Karsa Utama Putri Wajo's club player swith a correlation value (r)=0.823,and a coefficient of determination (R2) = 0.677 or equal to 67,7%. Thus, it can be concluded that there is a significant relationship between balanced and coordination of the ankle son the ability to dribble in futsal game of Karsa Utama Putri Wajo's club.

scholarly journals Determinats Of The Amount Of Related Party Transaction: Tax Expense And Institutional Ownership

2020 ◽  
Vol 10 (3) ◽  
Author(s):  
Lia Rahmawati Soraya ◽  
Nurul Aisyah Rachmawati
Keyword(s):  
Stock Exchange ◽  
Institutional Ownership ◽  
Total Sample ◽  
Manufacturing Companies ◽  
Institutional Variables ◽  
Related Party Transactions ◽  
Panel Data Regression ◽  
Data Regression ◽  
Transaction Tax ◽  
Tax Expense

This research is testing whether tax expense and institutional ownership have an influence on the amount of Related Party Transactions (RPT) both related to sales and expense (RPTSE). The population in this research is manufacturing companies listed on the Indonesia Stock Exchange with a total sample of 174 out of 58 manufacturing companies with research period in 2016-2018. By using panel data regression analysis, the results showed indicate that the tax expense of the previous year has a significant positive effect on the amount of related party transactions related to sales and expenses (RPTSE). This shows that the tax expense can encourage companies to conduct related party transactions in the following year. Meanwhile, institutional variables do not have a significant effect on related party transactions related to sales and expense (RPTSE).Practically, related party transactions are relatively complex, so that institutional ownership does not guarantee tomonitor of these transactions.

scholarly journals PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA YANG DIMODERASI OLEH PENURUNAN TARIF PAJAK (DISKON PAJAK)

2020 ◽  
Vol 16 (1) ◽  
pp. 85-95
Author(s):  
Oma Romantis ◽  
Kurnia Heriansyah ◽  
Soemarsono D.W ◽  
Widyaningsih Azizah
Keyword(s):  
Earnings Management ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Total Sample ◽  
Tax Planning ◽  
Tax Rates ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression

The aims of this study to examine the effect of tax planning on earnings management which is moderated by reducing tax rates (tax discounts). The population in this study are companies listed in the 2017-2018 LQ45 index. The sampling technique in this study used a purposive sampling method with predetermined criteria, in order to obtain a total sample of 23 companies with final data totaling 46 financial statements. The type of data is secondary data obtained from www.idx.co.id. The analysis technique used in this study is panel data regression analysis and is processed using the Eviews 9.0 program. The results of this study indicate that tax planning has a significant effect on earnings management with a negative coefficient direction. A reduction in tax rates (tax discounts) weakens the effect of tax planning on earnings management.

Corporate Social Responsibility Reporting and Climate Change

2020 ◽  
pp. 171-198
Author(s):  
Ana Florindo ◽  
Kátia Lemos ◽  
Sónia Monteiro ◽  
Verónica Ribeiro
Keyword(s):  
Climate Change ◽  
Corporate Social Responsibility ◽  
Carbon Emissions ◽  
Corporate Social Responsibility Reporting ◽  
Panel Data Regression ◽  
Data Regression ◽  
Environmentally Sensitive ◽  
Sustainability Reports ◽  
High Level ◽  
Corporate Social

This article aims to investigate the extent of carbon emissions disclosures in Portuguese companies operating in environmentally sensitive industries, from 2008 to 2012. Additionally, the chapter aims to explore the factors that explain the extent of such disclosures. The research sample is based upon Portuguese companies that had been continuously integrating in the PNALE I and II, over the twelve-year period. A content analysis of their annual/sustainability reports was conducted to explore the carbon emissions-related disclosures. The study also uses a disclosure index to investigate the extent of disclosure and a panel data regression model was performed to determine the factors that influence carbon emissions reporting. The results show a relatively high level of disclosure and the influence of size, activity sector, concentration of capital and economic period on the level of disclosure presented.

scholarly journals Bank Specific and Macroeconomic Determinants of Bank Profitability

2016 ◽  
Vol 3 (2) ◽  
pp. 14-18
Author(s):  
Muhammad Ehsan Javaid
Keyword(s):  
Panel Data ◽  
Significant Relationship ◽  
Commercial Banks ◽  
Banking Sector ◽  
Random Effect ◽  
Macroeconomic Factors ◽  
Customer Base ◽  
Panel Data Regression ◽  
Data Regression ◽  
Macroeconomic Determinants

This study investigated the profitability of the banking sector in Pakistan. It evaluated the effects of both internal (bank-specific) and external (macroeconomic) factors on bank’s profitability from 2006 to 2013 period. The data of 34 commercial banks operating in Pakistan has collected. The data was balanced panel data and analyzed by random effect panel data regression analysis. Results confirmed that bank size and non-interest income had positive significant relationship on banking profitability. Deposit had negative significant relationship with banking profitability because of maintaining high liquidity, which increased cost of holding asset that ultimately, decrease profitability. As major participant, banks of Pakistan banking sector were small size banks so most important factor out of significant factors were income from non-interest facilities provided by these commercial banks. By increasing such facilities increased the bank’s customer base, which ultimately increased bank’s profitability. Macro-economic factors showed no significant effect on bank’s profitability.

scholarly journals Dampak Thin Capitalization, Profitabilitas, Dan Ukuran Perusahaan Terhadap Tindakan Penghindaran Pajak

2021 ◽  
Vol 21 (02) ◽  
Author(s):  
Tesa Anggraeni ◽  
Rachmawati Meita Oktaviani
Keyword(s):  
Stock Exchange ◽  
Tax Avoidance ◽  
Company Size ◽  
Manufacturing Companies ◽  
Panel Data Regression ◽  
Data Regression ◽  
Negative Effect ◽  
Independent Variable ◽  
Positive Effect ◽  
Thin Capitalization

This researcher examines how thin capitalization, profitability, and company size affect tax avoidance. The sample used is manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 to 2019. The sampling method uses purposive sampling in order to obtain 69 manufacturing companies. This study uses panel data regression analysis techniques with the help of the Eviews 10. This study shows that the independent variable thin capitalization has no effect on tax avoidance. While profitability has a significant positive effect on tax avoidance, and company size has a significant negative effect on tax avoidance.

scholarly journals Pengaruh Kualitas DIPA dan Akurasi Perencanaan Kas Terhadap Kualitas Penyerapan Anggaran

2020 ◽  
Vol 23 (1) ◽  
Author(s):  
Heru Suwito
Keyword(s):  
Economic Growth ◽  
Secondary Data ◽  
Total Sample ◽  
Economic Problem ◽  
Regional Office ◽  
Panel Data Regression ◽  
Data Regression ◽  
Directorate General ◽  
Positive Effect

Goverment faces economic problem continuously that affect the economic growth where the most impact occured is from State Budge. The low absorption rate of goverment budget as seen from the realization of the state ministry/institutional budget hampers the rate of economic growth. The purpose of this study is to provide empirical evidence about the effect of DIPA quality and the accuracy of cash planning on the level of budget absorption of working unit in the working area of regional office of the Directorate General of Treasury, Lampung Province. The data used is secondary data in the form of data from the spending units which revised the budget and data on the planned withdrawal of the budget in the regional office of the Directorate General of Treasury, Lampung Province in 2013-2016. The sample of this study are working units who managed a budget of more than 10 billion on a quarterly basis during the period 2013-2016, with a total sample of 496 data studies. Hypothesis testing is performed using panel data regression Eviews version. The results of the study show that the quality of DIPA and accuracy of cash planning have a significant positive effect on the level of budget absorption of working units in the working area of regional office of the Directorate General of Treasury, Lampung Province.

scholarly journals ANALYZE THE EFFECT OF THIRD PARTY FUND (TPF), NON-PERFORMING FINANCING (NPF), FINANCING TO DEPOSIT RATIO (FDR) AND PROFIT MARGIN ON MURABAHAH FINANCING OF SHARIA COMMERCIAL BANK

2019 ◽  
Vol 4 (1) ◽  
pp. 17
Author(s):  
PUTRI SAULA HASNADINA ◽  
ADE SOFYAN MULAZID
Keyword(s):  
Commercial Banks ◽  
T Test ◽  
Profit Margin ◽  
Third Party ◽  
F Test ◽  
Financial Report ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression ◽  
Independent Variable

The purpose of this study is to analyze the effect of each variable, Deposits of Third Party Fund (TPF) (X1), Non-Performing Financing (NPF) (X2), Financing to Deposit Ratio (FDR) (X3) and Profit Margin (X4) on Murabahah Financing (Y1). The population of this study was conducted on eleven Sharia Commercial Banks in Indonesia, namely Bank Muamalat, Bank Victoria Syariah, Bank BRI Syariah, Bank BNI Syariah, Bank Syariah Mandiri, Bank Syariah Mega Indonesia, Bank Panin Syariah, Bank Syariah Bukopin, Bank BCA Syariah and Bank Maybank Syariah Indonesia. The sample taken was the annual financial report for five periods, namely 2011-2015 periods. The analysis technique used panel data regression analysis was tested by F-test and T-test, with a significant value of 5%. Based on the results of the T-test and F-test, it can be known that TPF, FDR and Profit Margin simultaneously have a significant positive effect and the NPF partially have no effect of murabahah financing on Sharia Commercial Banks. Adjusted R Square value of 0.275352 indicates that the independent variable could give effect the dependent variable of 0.000429%.

scholarly journals Information asymmetry, government ownership, and dividends from the building construction from Indonesia

2020 ◽  
Vol 10 (6) ◽  
pp. 3-8
Author(s):  
Musdalifah Azis ◽  
Siti Amalia ◽  
Dio Caisar Darma
Keyword(s):  
Information Asymmetry ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Total Sample ◽  
Government Ownership ◽  
Panel Data Regression ◽  
Data Regression ◽  
Policy Information ◽  
Negative Effect ◽  
The Relationship

This study investigated to examine the relationship between information asymmetry and government ownership to dividend policy. Information asymmetry is measured using bid-ask spreads, while government ownership is measured using the number of government shares divided by the number of outstanding shares multiplied by 100 %. This study uses purposive sampling with a total sample of 9 sub-companies construction and building listed on the Indonesia Stock Exchange (ISE) in 2016-2019. The data used is quantitative data and data sources were taken from the company's annual financial statements. Descriptive statistics and panel data regression are used as data analysis tools. The results showed that information asymmetry has a positive and significant effect on dividend policy, government ownership does not have a significant negative effect on dividend policy, and the interaction of information asymmetry and government ownership moderates the dividend policy.

scholarly journals ANALISIS PENGARUH FAKTOR INTERNAL DAN EKSTERNAL TERHADAP PENGAMBILAN SAHAM PERBANKAN BUMN YANG TERDAFTAR DI BEI PERIODE 2010-2014

2020 ◽  
Vol 6 (2) ◽  
pp. 167
Author(s):  
Sanuri Sanuri ◽  
Desta Rizky Kusuma
Keyword(s):  
Interest Rates ◽  
Stock Returns ◽  
Stock Exchange ◽  
Hypothesis Test ◽  
Capital Adequacy ◽  
Return On Assets ◽  
Panel Data Regression ◽  
Capital Adequacy Ratio ◽  
Data Regression ◽  
Independent Variable

This study aims to determine the influence of factors internal and external to the return of registered banking shares Indonesia Stock Exchange in 2010-2014. The population in this study were 4 BUMN bank companies registered in Indonesia Stock Exchange period 2010-2014 sampling techniques used is purposive sampling. obtained by 4 state-owned bank companies included in the independent variable criterion studied is Return On Assets (ROA), Capital Adequacy Ratio (CAR), Inflation Rate, and Rate of Interest Interest and the dependent variable studied is stock returns. Analysis Techniques used is Panel Data Regression and Hypothesis test using t-test. The results showed that both variables were simultaneously independent Return On Asset (ROA) has no effect on stock returns Partially the variables of the four independent variables are Return On Assets (ROA), Capital Adequacy Ratio (CAR), Inflation and Interest Rates are only Inflation and Interest rates that have a significant effect on stock returns. R-square value 33.42%.

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