scholarly journals Analisis efek ukuran perusahaan, profitabilitas, likuditas, dan kinerja lingkungan terhadap pengungkapan Islamic Social Reporting

2019 ◽  
Vol 15 (2) ◽  
pp. 67-76
Author(s):  
Muhammad Rusydi Aziz ◽  
Roekhudin Roekhudin ◽  
Wuryan Andayani
Keyword(s):  
Regression Analysis ◽  
Environmental Performance ◽  
Quantitative Research ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Stock Index ◽  
Social Reporting ◽  
Company Size ◽  
Positive Effect

This study aims to test and empirically prove the influence of company size, profitability, liquidity and environmental performance on the disclosure of Islamic Social Reporting. This type of research is quantitative research, uses secondary data taken from the Indonesia Stock Exchange (IDX) or the Ministry of Environment. Based on the purposive sampling method, there are 33 samples of companies for 3 years in companies registered with ISSI. This study uses a special regression analysis for panel data using Eviews 10. The results of this study indicate that company size and profitability have a positive effect on the disclosure of Islamic Social Reporting. While liquidity and environmental performance failed to have an effect on the disclosure of Islamic Social Reporting. The results of this study are expected to be a consideration of what factors influence the disclosure of Islamic Social Reporting on companies listed on the Indonesian Islamic stock index (ISSI) in 2015 - 2017 which are also listed on PROPER

scholarly journals The Effect Of Audit Tenure, Company Size, Audit Firm's Reputation On Audit Quality

2020 ◽  
Vol 8 (3) ◽  
pp. 393-402
Author(s):  
Kinanti Putri Nasuci ◽  
Retna Sari ◽  
Ratna Hindria Dyah Pita Sari
Keyword(s):  
Regression Analysis ◽  
Research Method ◽  
Quantitative Research ◽  
Sampling Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Secondary Data ◽  
Company Size ◽  
Manufacturing Companies ◽  
Literature Study

This study aims to determine the effect of audit tenure, company size, and KAP's reputation on audit quality. The theory used in this research is agency theory. This research used quantitative research method. This data collected was secondary data by documentation and literature study. The sample used in this study was manufacturing companies in the consumer goods sector which were listed on the Indonesia Stock Exchange in 2015 – 2018.  The sample of this study amounted to 128 observational data from 32 companies chosen by purposive sampling method. The analysis used logistic regression analysis. The results showed audit tenure and KAP's reputation have a significant effect on audit quality, while firm size has no significantly effect on audit quality. Keywords: Audit Quality, Audit Tenure, Company Size, KAP Reputation

scholarly journals Pengaruh Profitabilitas, Ukuran Perusahaan, dan Leverage Terhadap Ketepatan Waktu Pelaporan Keuangan

2021 ◽  
Vol 12 (1) ◽  
pp. 96
Author(s):  
Lilis Handayani ◽  
Krisnhoe Sukma Danuta ◽  
Ginanjar Adi Nugraha
Keyword(s):  
Financial Reporting ◽  
Quantitative Research ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Company Size ◽  
Negative Effects ◽  
Industrial Sectors ◽  
Positive Effect

This study aims to determine the effect of profitability, company size, and leverage on the timeliness of financial reporting. This research is quantitative research, using secondary data from financial statements. Purposive sampling method were used in this research, resulting 26 companies in basic manufacturing and chemical industrial sectors listed on the Indonesia Stock Exchange, 2016 to 2018 period as sample. Analysis of the data used in this study is logistic regression. The results show that the profitability has a significant positive effect on the timeliness of financial reporting, company size does not affect the timeliness of financial reporting, and leverage have significant negative effects to timeliness of financial reporting. This research can be used by the companies to improve their timeliness of financial reporting.

scholarly journals Pengaruh Profitabilitas, Hutang dan Ukuran Perusahaan terhadap Nilai Perusahaan Makanan dan Minuman

2020 ◽  
Vol 30 (8) ◽  
pp. 2115
Author(s):  
I Putu Pranata Eka Putra ◽  
I Made Pande Dwiana Putra
Keyword(s):  
Regression Analysis ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Analysis Techniques ◽  
Food And Beverage ◽  
Positive Effect

The purpose of this study is to obtain empirical evidence of the influence of profitability, debt, and company size on the value of food and beverage companies. This research was conducted in all food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2018 period, amounting to 13 sample companies. The sampling method used in this study was purposive sampling and data analysis techniques in this study used multiple linear regression analysis. Based on the analysis conducted, it was found that profitability, debt, and company size had a positive effect on firm value. Keywords: Profitability; Debt; Company Size; The Value Of The Company.

scholarly journals Pengaruh Kecukupan Modal, Penyaluran Kredit dan Ukuran Perusahaan Pada Profitabilitas Dengan Risiko Kredit Sebagai Pemoderasi

2019 ◽  
pp. 791
Author(s):  
A. A. Trisha Dewi Parasthiwi ◽  
I Gusti Ayu Nyoman Budiasih
Keyword(s):  
Regression Analysis ◽  
Credit Risk ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Capital Adequacy ◽  
Company Size ◽  
Analysis Technique ◽  
Distribution Company ◽  
Positive Effect

This research was conducted at banking companies listed on the Indonesia Stock Exchange in the period 2013-2017, which were 42 companies. The sampling technique in this study was taken based on non probability sampling method with purposive sampling technique so as to produce a sample of 32 companies. The data analysis technique used in this study was moderated regression analysis. Based on the results of the analysis it was found that capital adequacy has a positive effect on profitability, credit distribution has a positive effect on profitability and firm size has a positive effect on profitability. The results of this study also show that credit risk is not able to weaken the influence of capital adequacy and lending to profitability and credit risk is able to weaken the influence of company size on profitability. Keywords: capital adequacy, credit distribution, company size, credit risk, profitability

ANALISIS PENGARUH KINERJA LINGKUNGAN DAN PENGUNGKAPAN SUSTAINABILITY REPORTING TERHADAP NILAI PERUSAHAAN

2020 ◽  
Vol 17 (2) ◽  
pp. 110
Author(s):  
Muhammad Farizal Gigih Putra Pratama ◽  
Indah Purnamawati ◽  
Yosefa Sayekti
Keyword(s):  
Environmental Performance ◽  
Firm Value ◽  
Quantitative Research ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sustainability Reporting ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Significance Level

This study aims to test and analyze environmental performance and sustainability reporting disclosures in manufacturing companies listed on the Indonesia Stock Exchange. This study also aims to determine the effect of environmental performance and sustainability reporting disclosure on firm value. This research uses quantitative research using purposive sampling method. The analytical method used is multiple linear regression with a significance level of 5%. This research was conducted by selecting research data in accordance with the criteria of a sample of 17 manufacturing companies. The data used are secondary data, namely data obtained indirectly from original sources but through internet intermediary media in the form of financial statements of manufacturing companies listed on the Indonesia Stock Exchange and references in the form of supporting books that relate to research. Keywords: Environmental Performance, Firm Value, Sustainability Reporting, Firm Value

scholarly journals Faktor-Faktor yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan Pada Perusahaan Manufaktur Tekstil dan Garment di Bursa Efek Indonesia Periode 2013-2017

2020 ◽  
Vol 4 (1) ◽  
pp. 14-21
Author(s):  
Hanifah Nuraini Hadiesti
Keyword(s):  
Financial Reporting ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Descriptive Statistics ◽  
Company Size ◽  
Data Types ◽  
Regression Tests ◽  
Garment Manufacturing ◽  
Positive Effect

The purpose of this research is to analyze the effect of profitability, company size, and leverage. The population in this study is a textile and garment manufacturing company totaling 18 (eighteen) companies. The sampling method used in this study was purposive sampling, so as to get 9 (nine) sample companies. This study uses secondary data types to get information about all the variables in this study that are on the Indonesia Stock Exchange. This study uses accounting analysis, descriptive statistics, and also logistic regression tests. The results showed that the profitability has positive effect on the timeliness of financial reporting, while company size and leverage didn’t have effect on timeliness of financial reporting.

scholarly journals Analysis of The Effect of Environmental Performance, Company Size, Institutional Ownership and Profitability on Islamic Social Reporting Disclosures

2020 ◽  
Vol 1 (2) ◽  
pp. 84
Author(s):  
Safira Safira ◽  
Putri Nadia Ramadhan
Keyword(s):  
Environmental Performance ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Financial Statements ◽  
Industrial Sector ◽  
Stock Index ◽  
Social Reporting ◽  
Company Size ◽  
Manufacturing Companies ◽  
The Government

This study aims to obtain empirical evidence of the effect of environmental performance, company size, profitability and institutional ownership on the disclosure of Islamic Social Reporting (ISR). Islamic social reporting (ISR) is still voluntary because there is no standard standard from the government. In contrast to CSR which is mandatory (mandatory). The populations in this study are manufacturing companies in the basic industrial sector and chemicals listed in the Indonesian Sharia Stock Index (ISSI) for the period 2012 - 2015. The next stage is sampling using purposive sampling with sample criteria. The data used is secondary data from the company's financial statements. The design of this research is a causal research with analysis method using multiple linear regressions. The results showed that environmental performance, company size, profitability and institutional ownership had no effect on the disclosure of Islamic Social Reporting (ISR).

scholarly journals Pengaruh Ukuran Perusahaan, Kompleksitas Audit, Risiko Perusahaan, Dan Ukuran Kap Terhadap Fee Audit:

2019 ◽  
Vol 1 (1) ◽  
pp. 217-255
Author(s):  
Nova Yulianti ◽  
Henri Agustin ◽  
Salma Taqwa
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Analytical Method ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Total Sample ◽  
Company Size ◽  
Audit Fee

This study aims to determine: (1) The effect of company size on audit fee, (2) The effect of audit complexity on audit fee, (3) The effect of company risk on audit fee, (4) The effect of KAP size on audit fee. Population in this research are non financial companies listed in Indonesia Stock Exchange (IDX) in 2014 – 2017. The sample is determined based on purposive sampling method with a total sample of 68 companiees. The data used in this research is secondary data. The technique of collecting data by the method of documentation at www.idx.com and the official website of each company. The analytical method used is multiple regression analysis. The result showed that: (1) Company size influence a significant positive on audit fee, (2) Audit complexity influence a significant positive on audit fee, (3) Company risk no significant effect on audit fee, and (4) KAP size influence a significant positive on audit fee.

scholarly journals Pengaruh Profitabilitas, Size, Leverage, Komite Audit, Komisaris Independen dan Umur Perusahaan terhadap Tax Avoidance

2020 ◽  
Vol 20 (1) ◽  
pp. 113
Author(s):  
Novita Wahyu Triyanti ◽  
Kartika Hendra Titisari ◽  
Riana Rachmawati Dewi
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Quantitative Research ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Analysis Method ◽  
Variable Size

In general, entrepreneurs always maximize profits. One way to maximize profits by avoiding paying taxes. Tax avoidance is a means of exploiting legal loopholes so that employers do not pay tax or pay tax but are very small. The purpose of this study was to determine the effect of profitability, size, leverage, audit committee, independent commissioners and company age on tax avoidance. This type of research is quantitative research. The sampling method uses a purposive sampling method, so as many as 30 property and real estate companies are listed on the Indonesian Stock Exchange (BEI) in 2016-2018. The data used in this research is secondary data. Data analysis method used is multiple regression analysis. The result of this study indicate that the variable profitability, audit committee, independent commissioner has no effect on tax avoidance. While the variable size, leverage, and age of the company affect the tax avoidance.

scholarly journals Effect of CAR, NPL, and BOPO on NIM with ROE as a moderating variable

2021 ◽  
Vol 8 (3) ◽  
Author(s):  
I Wayan Dedik Widana ◽  
Gerianta Wirawan Yasa ◽  
I Gusti Ngurah Agung Suaryana
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Analysis Techniques ◽  
Negative Effect ◽  
Period Data ◽  
Positive Effect

This study aims to obtain empirical evidence about the effect of CAR, NPL and BOPO on NIM and examine the role of ROE in moderating the effect of CAR, NPL, and BOPO on NIM. This study uses purposive sampling method. The data used is secondary data obtained from the financial statements of banking companies listed on the Indonesia Stock Exchange in the 2015-2019 period. Data analysis techniques using moderated regression analysis (MRA) test. The result of the analysis shows that CAR has a positive effect on NIM. NPL and BOPO has a negative effect on NIM. The moderating variable ROE strengthens the effect of CAR on NIM but weakens the effect of NPL and BOPO on NIM.

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