ANALISIS PENGARUH PROFITABILITAS, STRUKTUR MODAL, KEPEMILIKAN MANAJERIAL DAN DEWAN KOMISARIS INDEPENDEN TERHADAP NILAI PERUSAHAAN

The effect of profitability, capital structure, managerial ownership and independent board of commissioners on the company's value both simultaneously and partially. The technique used in sampling uses a purposive sampling method because in sampling it uses certain criteria. The research was conducted in the period 2016-2018. The analytical method used is multiple linear regression with the SPSS 22 program. The results of the study show that there is simultaneously an influence between profitability, capital structure, managerial ownership and independent board of commissioners on company value and partial profitability which has no influence on firm value, while capital structure, managerial ownership and independent board of commissioner have a significant effect on the value of the company.

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PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN OTOMOTIF YANG TERDAFTAR DI BEI PERIODE 2012 -2016

10.31219/osf.io/m7xcp ◽

2019 ◽

Author(s):

Rahima Yahdi ◽

Aminar Sutra Dewi

Keyword(s):

Linear Regression ◽

Capital Structure ◽

Multiple Linear Regression ◽

Significant Influence ◽

Sampling Method ◽

Company Size ◽

Purposive Sampling ◽

Company Value ◽

The Capital Structure

Automotive companies suffered a loss due to a decrease in sales caused by high taxes and the proliferation of manufacturing components.The purpose of this study is to determine the effect of capital structure on value of company, Company size on value of company and profitability on value of company of IDX period 2012-2016, with 6 companies using purposive sampling method. Method of analysis used was multiple linear regression analysis.The result of the research shows that the capital structure do not have positive and significant influence to company value, and company size do not have positive and significant influence to company value while profitability has an effect on company value. This shows that high profitability influences company value in the eyes of investors.

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Pengaruh Struktur Modal Terhadap Nilai Perusahaan dan Kinerja Perusahaan Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia

Jurnal Dinamika Akuntansi dan Bisnis ◽

10.24815/jdab.v3i1.4398 ◽

2016 ◽

Vol 3 (1) ◽

pp. 62-69

Author(s):

Rizky Mangondu ◽

Yossi Diantimala

Keyword(s):

Firm Performance ◽

Linear Regression ◽

Capital Structure ◽

Analytical Method ◽

Firm Value ◽

Sampling Method ◽

Stock Exchange ◽

Purposive Sampling ◽

Negative Effect

This study is aimed at examining the effect of capital structure on firm value and firm performance. The population in this research is banking companies listed in Indonesia Stock Exchange for three years (2021-2014). Using purposive sampling method, a sample of 54 companies is obtained. The analytical method used in this research is the analysis of linear regression. The results of this research shows that capital structure have a negative effect on firm value and firm performance.

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DO CAPITAL STRUCTURE, PROFITABILITY, AND FIRM SIZE AFFECT FIRM VALUE?

Jurnal Penelitan Ekonomi dan Bisnis ◽

10.33633/jpeb.v5i2.3717 ◽

2020 ◽

Vol 5 (2) ◽

pp. 194-202

Author(s):

Ririh Dian Pratiwi

Keyword(s):

Linear Regression ◽

Capital Structure ◽

Multiple Linear Regression ◽

Firm Size ◽

Firm Value ◽

Sampling Method ◽

Stock Exchange ◽

Purposive Sampling

The purpose of the research is to analyze whether there is an influence between capital structure, profitability, and firm size on firm value. The population used in this study is the LQ 45 company listed on the Indonesia Stock Exchange (IDX). A sampling of research using a purposive sampling method of determining the certain criteria with a total samples of 31 LQ 45 companies during 2014-2018. The research uses multiple linear regression to analyze the data. The results show that capital structure and profitability evaluate the value of the company. While the size of the company does not oppose the value of the company. The results of this research are expected to provide benefits for the parties, investors, and further researchers.Keywords: Firm Value; Capital Structure; Profitability Firm Size

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APAKAH RASIO KEUANGAN BERDAMPAK PADA NILAI PERUSAHAAN PERKEBUNAN DI BEI?

JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) ◽

10.34204/jiafe.v5i1.1482 ◽

2019 ◽

Vol 5 (1) ◽

pp. 123-130

Author(s):

Yefni Yefni

Keyword(s):

Linear Regression ◽

Multiple Linear Regression ◽

Firm Value ◽

Sampling Method ◽

Stock Exchange ◽

Financial Ratios ◽

Tobin's Q ◽

Purposive Sampling ◽

Regression Test ◽

A Company

This study aims to identify the effect of financial ratios, in the form of profitability (ROA), liquidity (CR), and solvability (DER) on firm value. The value of the company was measured using Tobin’s Q. The population of this study were all of the plantation companies listed on the Indonesian Stock Exchange during the 2014-2018. Next, the sample was selected using purposive sampling method. The data in this study were analyzed using multiple linear regression test. The results of this study indicate that of all the variables studied, only ROA and CR have a significant effect on firm value. This shows that profitability and liquidity are the main focus of investors so that investors will pay more attention to these two variables. When a company is profitable and liquid, investors will be interested in investing so that the value of the company will increase.

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Influence of Profitability, Tax Aggressiveness, and Institutional Ownership of Corporate Value

INNOVATION RESEARCH JOURNAL ◽

10.30587/innovation.v1i1.1445 ◽

2020 ◽

Vol 1 (1) ◽

pp. 65

Author(s):

Eva Fadhilah ◽

Syaiful Syaiful ◽

Nyimas Wardatul Afiqoh

Keyword(s):

Linear Regression ◽

Multiple Linear Regression ◽

Firm Value ◽

Sampling Method ◽

Secondary Data ◽

Institutional Ownership ◽

Corporate Value ◽

Tax Aggressiveness ◽

Purposive Sampling ◽

Selection Of

The research aimed to determine the effect of profitability, tax aggressiveness, and institutional ownership to the firm value. This research was used a casual method by taking secondary data. The selection of sample used purposive sampling method. From the predetermined criteria obtained a sample of 43 companies with study period of 2015-2017, so total of observation is 129. Analyzing of data was used multiple linear regression analyzed. The results shows that the profitability and tax aggressiveness have influence to the firm value. But the institutional ownership does not have influence to the firm value.

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PENGARUH UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING: STUDI EMPIRIS DI BEI

Jurnal Riset Manajemen dan Bisnis ◽

10.21460/jrmb.2020.151.344 ◽

2020 ◽

Vol 15 (1) ◽

pp. 13

Author(s):

Jove Vernando ◽

Teguh Erawati

Keyword(s):

Capital Structure ◽

Path Analysis ◽

Firm Size ◽

Firm Value ◽

Sampling Method ◽

Company Size ◽

Significant Positive Effect ◽

Purposive Sampling ◽

Company Value ◽

Positive Effect

ABSTRACT This study aims to examine whether capital structure influences firm size, firm size influences firm value, capital structure influences firm value with firm size as an intervening variable.This study sampled manufacturing companies listed on the Indonesia Stock Exchange. The type of data used in conducting this research is secondary data in the form of the company's annual financial statements. During the 2016-2018 period, there were 81 samples in the property sector. The sampling method used in this study was purposive sampling. Namely the sampling method determined by researchers in accordance with certain criteria. Property sector companies are 29 sample companies. Data were analyzed using path analysis. The results of the study include (1) Company size has significant positive effect on firm value, (2) company size has significant positive effect on capital structure, (3) capital structure has significant positive effect on firm value, (4) Company size has significant positive effect on company value with Capital Structure as an intervening variable.Keywords: company size, company value, capital structure ,path analysisABSTRAK Penelitian ini bertujuan untuk menguji apakah struktur modal berpengaruh tehadap ukuran perusahaan, ukuran perusahaan berpengaruh terhadap nilai perusahaann, struktur modal berpengaruh terhadap nilai perusahaan dengan ukuran perusahaan sebagai variabel intervening. Penelitian ini mengambil sampel perusahaan-perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Jenis data yang digunakan dalam melakukan penelitian ini merupakaan data sekunder berupa laporan keuangan tahunan perusahaan. Selama periode 2016-2018, terdapat 81 sampel disektor property. Metode penentuan sampel digunakan dalam penelitian ini adalah purposive sampling. Yaitu metode pengambilan sampel yang ditetapkan oleh peneliti sesuai dengan kriteria tertentu. Perusahaan sektor property adalah 29 sampel perusahaan. Data dianalisis dengan menggunakan path analysis. Hasil penelitian meliputi (1) Ukuran Perusahaan berpengaruh positif signifikan terhadap Nilai Perusahaan, (2) ukuran perusahaan berpengaruh positif signifikan terhadap Struktur Modal, (3) struktur modal berpengaruh positif signifikan terhadap nilai perusahaan, (4) Ukuran Perusahaan berpengaruh positif signifikan terhadap Nilai Perusahaan dengan Struktur Modal sebagai variabel intervening.Kata kunci: ukuran perusahaan , nilai perusahaan, struktur modal, path Analysis

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THE EFFECT OF CAPITAL STRUCTURE, LIQUIDITY AND PROFITABILITY ON COMPANY VALUE IN THE FOOD SUB SECTOR AND BEVERAGES ON THE INDONESIA STOCK EXCHANGE

International Journal of Social Science ◽

10.53625/ijss.v1i3.406 ◽

2021 ◽

Vol 1 (3) ◽

pp. 145-150

Author(s):

Ni Wayan Rudini ◽

Gusti Ayu Mahanavami ◽

Nyoman Parta ◽

Ni Nyoman Menuh

Keyword(s):

Linear Regression ◽

Capital Structure ◽

Multiple Linear Regression ◽

Firm Value ◽

Stock Exchange ◽

Analytical Technique ◽

Company Value ◽

Food And Beverage ◽

Negative Effect ◽

Positive Effect

This research is motivated by the inconsistency of the results of previous studies so that the purpose of this study is to determine the effect of capital structure, liquidity and profitability on firm value in the Food and Beverage Sub-Sector on the Indonesia Stock Exchange in 2016-2019. The population in this study is the Food and Beverage Sub-Sector companies on the Indonesia Stock Exchange in 2016-2019 through the website www.idx.co.id, where the sample used is 12 companies with 48 observations and the analytical technique used is the classical assumption test, multiple linear regression, and t test. The results of the analysis show that the capital structure has a negative effect on firm value in the food and beverage sub-sector companies on the Indonesia Stock Exchange. Liquidity has a negative effect on firm value in food and beverage sub-sector companies on the Indonesia Stock Exchange. Profitability has a positive effect on firm value in food and beverage sub-sector companies on the Indonesia Stock Exchange. .

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Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas, dan Ukuran Kantor Akuntan Publik terhadap Audit Delay

Jurnal ULTIMA Accounting ◽

10.31937/akuntansi.v9i2.728 ◽

2018 ◽

Vol 9 (2) ◽

pp. 33-49

Author(s):

Karina Harjanto

Keyword(s):

Data Analysis ◽

Linear Regression ◽

Real Estate ◽

Multiple Linear Regression ◽

Sampling Method ◽

Secondary Data ◽

Financial Reports ◽

Accounting Firm ◽

Purposive Sampling ◽

Sample Data

The purpose of this research is to examine the effect of company’s size, profitability, solvability, and the size of the accounting firm towards audit delay. The object in this research are property and real estate companies listed in Bursa Efek Indonesia (BEI) for the period 2013-2015. The sample is selected by purposive sampling method. There are 42 companies selected as sample. Data used in this research is a secondary data such as audited financial reports. Data analysis uses multiple linear regression. The result of this research shows that company’s size, profitability, and solvability have no influence on audit delay, while the size of accounting firm has significant positive influences on audit delay. The result also shows that company’s size, profitability, solvability, and the size of of the accounting firm simultaneously influence audit delay. Keywords: audit delay, company’s size, profitability, solvability, size the accounting firm

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PENGARUH SANKSI PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI MANADO

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.12.2.18367.2017 ◽

2017 ◽

Vol 12 (2) ◽

Author(s):

Elfin Siamena ◽

Harijanto Sabijono ◽

Jessy D.L Warongan

Keyword(s):

Linear Regression ◽

Multiple Linear Regression ◽

Sampling Method ◽

T Test ◽

Purposive Sampling ◽

Tax Revenues ◽

A Value ◽

The Individual ◽

Compliance Issue ◽

Research Analysis

The number of taxpayers from year to year increases. But the increase in the number of taxpayers is not offset by taxpayer compliance in paying taxes. The compliance issue becomes an obstacle in maximizing tax revenues. This study aims to analyze the effect of tax sanctions and taxpayer awareness on the compliance of individual taxpayers. The population of this study is determined based on purposive sampling method, the data collected by division of questionnaires in KPP Pratama Manado. The method of research analysis used is multiple linear regression. based on the result of t test, it can be concluded that the tax sanction has positive and significant effect on the taxpayer compliance of the individual, with the value of significance smaller than the significant value (0.001 < 0.05), the consciousness of the taxpayer positively and significantly influence the compliance personal taxpayer, this is indicated by a value of significance smaller than the significant value (0.003 < 0.05).Keywords :Tax sanctions, Taxpayer awareness, Personal taxpayer compliance

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PENGARUH CSR DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERATING

Jurnal Pajak dan Keuangan Negara (PKN) ◽

10.31092/jpkn.v2i2.1119 ◽

2021 ◽

Vol 2 (2) ◽

pp. 17-22

Author(s):

Audy Tri Saputra Meha ◽

Sugeng Hariadi

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Financial Performance ◽

Firm Value ◽

Sampling Method ◽

Managerial Ownership ◽

Manufacturing Companies ◽

Purposive Sampling ◽

Corporate Social ◽

The Impact

The purpose of this study is to examine the impact of corporate social responsibility and financial performance on firm value with managerial ownership as an intermediary variable. Corporate social responsibility and financial performance are used as independent variables. Meanwhile, firm value is used as the dependent variable. Managerial ownership is used as a moderating variable in this study. Manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in the 2017-2018 period are the population in this study. Purposive sampling method is a sampling method used in this study by producing 27 companies with 2 observations to produce a sample of 54. Multiple linear regression and moderation regression analysis are the analytical methods used in this study. This research shows that corporate social responsibility and financial performance have a positive and significant effect on firm value. Managerial ownership has a negative and significant effect on firm value. Then corporate social responsibility and financial performance with managerial ownership as the moderating variable have a positive and significant effect on firm value. Tujuan penelitian ini adalah untuk menguji dampak corporate social responsibility dan kinerja keuangan pada nilai perusahaan dengan kepemilikan manajerial sebagai variabel perantara. Corporate social responsibility dan kinerja keuangan digunakan sebagai variable Independen. Sedangkan nilai perusahaan digunakan sebagai variable dependen. Kepemilikan manajerial yang digunakan sebagai variabel moderating dalam penelitian ini. Perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia pada periode 2017-2018 merupakan populasi dalam penelitian ini. Metode purposive sampling merupakan metode penentuan sampel yang digunakan dalam penelitian ini dengan menghasilkan sebanyak 27 perusahaan dengan pengamatan selama 2 sehingga menghasilkan sampel sebanyak 54. Regresi linier berganda dan analisis regresi moderasi merupakan metode analisis yang digunakan dalam penelitian ini. Dari penelitian ini menghasilkan bahwa corporate social responsibility dan kinerja keuangan berpengaruh positif dan signifikan terhadap nilai perusahaan. Kepemilikan manajerial berpengaruh negatif dan signifikan terhadap nilai perusahaan. Kemudian corporate social responsibility dan kinerja keuangan dengan kepemilikan manajerial sebagai variabel moderating berpengaruh positif dan signifikan terhadap nilai perusahaan.

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