scholarly journals PENGARUH DIVIDEN, HUTANG, RISIKO, LIQUIDITY, TANGIBILITY, COMPANY GROWTH, FIRM SIZE, DAN OVERINVESTMENT TERHADAP KINERJA PERUSAHAAN

2021 ◽  
Vol 17 (1) ◽  
pp. 37
Author(s):  
Umi Murtini
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Company Performance ◽  
Purposive Sampling ◽  
Performance Risk ◽  
Analysis Technique ◽  
Negative Effect ◽  
Earning Power ◽  
Company Growth ◽  
Positive Effect

ABSTRAK Penelitian ini bertujuan untuk mengkaji kinerja perusahaan non keuangan di Indonesia. Teknik pengambilan sampel yang digunakan adalah purposive sampling, sedangkan teknik analisis yang digunakan dalam penelitian ini adalah regresi linier berganda. Sampel yang diambil adalah perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2019. Perusahaan non keuangan yang diambil adalah perusahaan overinvestment dengan menggunakan metode Hodrick Prescott Fillter untuk menentukan perusahaan overinvestment. Pengukuran kinerja perusahaan menggunakan Basic Earning Power (BEP). Dari hasil penelitian overinvestment berpengaruh positif terhadap kinerja perusahaan. Risiko, dan Ukuran Perusahaan berpengaruh negatif terhadap kinerja perusahaan. Dividen, Hutang, Likuiditas, Tangibility, dan Pertumbuhan Perusahaan berpengaruh negatif terhadap kinerja perusahaan.Kata Kunci: basic earning power, overinvestment, dividen, hutang, ukuran perusahaan ABSTRACT This research aims to examine the performance of non-financial companies in Indonesia. The technique used for sampling was purposive sampling, while the analysis technique used in the study was multiple linear regression. Samples taken are non-financial companies listed on the Indonesia Stock Exchange (BEI) 2015-2019 period. Non-financial companies that are taken are overinvestment companies  by using the Hodrick Prescott Fillter method to determine overinvestment companies. Measuring company performance using Basic Earning Power (BEP). From the research results, Overinvestment has a positive effect on company performance. Risk, and Firm Size have a negative effect on company performance. Dividend, Debt, Liquidity, Tangibility, and Company Growth have negative effect on company performance.Keywords: basic earning power, overinvestment, dividend, debt, firm size

scholarly journals PENGARUH LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MEDIASI

2019 ◽  
Vol 8 (5) ◽  
pp. 3028
Author(s):  
Ni Putu Ira Kartika Dewi ◽  
Nyoman Abundanti
Keyword(s):  
Firm Size ◽  
Consumer Goods ◽  
Firm Value ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Significant Positive Effect ◽  
Analysis Technique ◽  
Negative Effect ◽  
Consumer Goods Industry ◽  
Positive Effect

The purpose of this study was to determine the effect of  leverage and  firm size on firm value with profitability as intervening variable on consumer goods industry  in the Indonesian Stock Exchange. The population in this study are companies in the consumer goods industry Indonesian Stock Exchange amounted to 46 companies 2014-2017. Sampling technique used was purposive sampling, so that the final sample that is obtained is 21, a company incorporated in consumer goods industry in Indonesian Stock Exchange 2014-2017. Data analysis technique used in this research is path analysis and Sobel test. The result shows that leverage has significant negative effect on profitability  and firm size has significant positive effect on profitability. Leverage, firm size, and profitability have significant positive effect on firm value. Profitability mediates the effect of leverage on firm value significantly and profitability also mediates the effect of firm size  on firm value significantly.

scholarly journals Pengaruh Financial Distress, Ukuran Perusahaan, dan Corporate Governance pada Audit Delay

2019 ◽  
pp. 2154
Author(s):  
Ni Putu Shinta Oktaviani ◽  
Dodik Ariyanto
Keyword(s):  
Corporate Governance ◽  
Firm Size ◽  
Financial Distress ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Analysis Technique ◽  
Negative Effect ◽  
Positive Effect

This study aims to determine the effect of financial distress, company size, and corporate governance on audit delay. This research was conducted at mining companies listed on the Indonesia Stock Exchange in 2015-2017. The number of samples taken was 32 companies so that there were 96 observations, with a purposive sampling method. The analysis technique used in this study is multiple linear regression. Based on the results of the analysis found that financial distress and independent board of commissioners have positive effect on audit delay. Firm size, audit committee and institutional ownership have negative effect on audit delay. Keywords: Financial distress, firm size, corporate governance, audit delay

scholarly journals PENGARUH PERTUMBUHAN PERUSAHAAN DAN STRUKTUR MODAL PADA NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2015)

2017 ◽  
Vol 6 (3) ◽  
Author(s):  
Sayida Gamaputri
Keyword(s):  
Capital Structure ◽  
Path Analysis ◽  
Direct Effect ◽  
Stock Exchange ◽  
Purposive Sampling ◽  
Negative Effect ◽  
Company Growth ◽  
Positive Effect ◽  
Significant Direct Effect ◽  
The Capital Structure

            This research is aimed at analyzing the effect of company growth, capital structure, and profitability on the value of the company. The object of  this research is manufacture companies registered in Indonesian Stock Exchange in 2011-2015. The sample of this research is selected through purposive sampling. There are 21 companies of 146 manufacture companies selected as the samples. The data were analyzed with path analysis. The research showed that company growth did not have significant direct effect on the value of company, while the capital structure and profitability had significant effect on the value of the company. Company growth and capital structure did not have significant effect on the value of company through profitability. Company growth had negative effect on profitability while profitability had positive effect on the value of the company. Profitability is not able to be the intervening variable.Keywords : company growth, capital structure, profitability, and value of the company.

scholarly journals The Effect Of Audit Committee, Gender Commissioners And Directors, Role Duality, And Firm Size Againts Extension Of Sustainability Report Disclosure

2019 ◽  
Vol 17 (1) ◽  
pp. 71
Author(s):  
Shafrani Dizar ◽  
Sarah Alifia ◽  
Fithri Alvionita
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Firm Size ◽  
Audit Committee ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Negative Effect ◽  
Positive Effect ◽  
Sustainability Report

The purpose of this research is to investigate the effect of audit committee, gender of Commisioners and Directors, role duality, and firm size against extention of sustainability report disclosure. The population of this research comprises companies registered as manufacturing companies which are listed on the Indonesia Stock Exchange for the periods 2015-2017. The technique of determining the sample used is purposive sampling. This research uses a multiple linear regression. This research proves that audit committee, gender of Commissioners and Directors, role duality, and firm size together have an effect against sustainability report disclosure. This research also proves that partially audit committee and firm size have a positive effect against sustainability report disclosure. Meanwhile, gender of Commissioners and Directors doesn’t have positive effect and role duality doesn’t have negative effect against sustainability report disclosure.

scholarly journals PENGARUH PROFITABILITAS, STRUKTUR AKTIVA, PERTUMBUHAN PERUSAHAAN, RISIKO BISNIS DAN AKTIVITAS PERUSAHAAN TERHADAP STRUKTUR MODAL

2020 ◽  
Vol 17 (2) ◽  
pp. 32
Author(s):  
Melinda Rubiyana ◽  
Farida Titik Kristanti
Keyword(s):  
Capital Structure ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Business Risk ◽  
Purposive Sampling ◽  
Independent Variables ◽  
Negative Effect ◽  
Company Growth ◽  
Research Period ◽  
Positive Effect

ABSTRACT   The purpose of this study is to determine the effect of profitability(ROA), asset structure(SA), company growth (GROWTH), business risk (BEPR), and company activities (TATO) on capital structure (DER) in a large trading sub-sector company listed its shares on the Indonesia Stock Exchange 2013-2018 period simultaneously (simultaneously) or partially (partial). Purposive sampling technique was used in this study for sampling by obtaining 21 company samples with a research period of 6 years, so that 126 data samples were obtained. Processing data using Eviews 9.0, this study uses data from several independent variables, namely profitability (ROA), asset structure (SA), company growth (GROWTH), business risk (BEPR), and company activities (TATO) with the results of research that simultaneously the five independent variables can affect the capital structure. While partially it can be concluded, company growth has a significant negative effect on capital structure and asset structure has a significant positive effect on the dependent variable. Whereas the other variables, profitability, business risk, and company activities cannot influence the capital structure.Keywords                   : Capital Structure; ROA;  SA; GROWTH; BEPR and TATO. ABSTRAKTujuan dilakukan penelitian ini yaitu untuk mengetahui pengaruh profitabilitas (ROA), struktur aktiva (SA), pertumbuhan perusahaan (GROWTH), risiko bisnis (BEPR), dan aktivitas perusahaan (TATO) terhadap struktur modal (DER)  disuatu perusahaaan sub sektor perdagangan besar yang mencatatkan sahamnya di Bursa Efek Indonesia periode 2013-2018 secara bersamaan (simultan) maupun sebagian (parsial). Teknik purposive sampling digunakan dalam penelitian ini untuk pengambilan sampel  dengan peroleh 21 sampel perusahaan dengan periode penelitian 6 tahun, sehingga diperoleh sebesar 126 data sampel. Pengolahaan data menggunakan Eviews 9.0, penelitian ini menggunakan data dari beberapa variabel bebas yaitu profitabilitas (ROA), struktur aktiva (SA), pertumbuhan perusahaan (GROWTH), risiko bisnis (BEPR), dan aktivitas perusahaan (TATO)  dengan hasil penelitian bahwa secara simultan kelima variabel bebas tersebut dapat berpengaruh terhadap struktur modal. Sedangkan secara parsial dapat disimpulkan, pertumbuhan perusahaan memiliki sebuah pengaruh negatif signifikan terhadap struktur modal dan struktur aktiva memilki pengaruh positif signifikan terhadap variabel dependen. Sedangkan pada variabel lainnya yaitu profitabilitas, risiko bisnis, dan aktivitas perusahaan tidak dapat mempengaruhi terjadinya struktur modal. Kata Kunci                          : Struktur Modal; ROA; SA; GROWTH; BEPR dan TATO.

scholarly journals PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia periode 2013-2017)

2019 ◽  
Vol 2 (1) ◽  
Author(s):  
Ratnasari Dewi Gita ◽  
Ayus Ahmad Yusuf
Keyword(s):  
Capital Structure ◽  
Firm Size ◽  
Firm Value ◽  
Stock Exchange ◽  
Corporate Value ◽  
Purposive Sampling ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Positive Effect ◽  
The Capital Structure

ABSTRACT�This study aims to test and analyze the effect of Capital Structure, Firm Size and Profitability on Corporate Value both partially and simultaneously of The Mining Sector Companies registered in Indonesian Stock Exchange period 2013-2017. The research method used in this research is descriptive and verificative method with quantitative approach. The population in this research is all mining companies of Indonesian Stock Exchange period 2013-2017. The samples taken by using purposive sampling method and acquired 15 companies. Analysis technique used is panel data regression analysis. The results of this research show that the Capital Structure, Firm Size and Profitability have significant and positive effect on Corporate Value simultaneously. While, the Capital Structure, Firm Size and Profitability have significant and positive effect on Corporate Value partially.�Keyword: Capital Structure (DER), Firm Size (Total Asset), Profitability (ROA) and Firm Value (Tobin�s Q).ABSTRAK�Tujuan dari penelitian ini adalah untuk menguji dan menganalisis pengaruh Struktur Modal, Ukuran Perusahaan dan Profitabilitas terhadap Nilai Perusahaan baik secara parsial maupun secara simultan pada Sektor Pertambangan yang terdaftar di Bursa Efek Indonesia Periode 2013-2017. Metode penelitian yang digunakan dalam penelitian ini yaitu metode deskriptif dan verifikatif dengan pendekatan kuantitatif. Populasi dalam penelitian ini adalah semua perusahaan pertambangan di Bursa Efek Indonesia Periode 2013-2017. Sampel diambil dengan menggunakan metode purposive sampling, dan diperoleh 15 perusahaan. Teknik analisis data yang digunakan adalah analisis regresi data panel. Hasil penelitian menunjukkan bahwa Struktur Modal, Ukuran Perusahaan dan Profitabilitas secara simultan berpengaruh positif signifikan terhadap Nilai Perusahaan. Dan secara parsial menunjukkan hasil bahwa Struktur Modal, Ukuran Perusahaan dan Profitabilitas masing-masing berpengaruh positif signifikan terhadap Nilai Perusahaan.�Kata Kunci: Struktur Modal (DER), Ukuran Perusahaan (Total Aset), Profitabilitas (ROA) dan Nilai Perusahaan (Tobin�s Q).

scholarly journals Profitabilitas, Corporate Governance, Ukuran Perusahaan Dan Intensitas Modal Terhadap Penghindaran Pajak

2020 ◽  
Author(s):  
Lustina Rima
Keyword(s):  
Corporate Governance ◽  
Real Estate ◽  
Firm Size ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Capital Intensity ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Negative Effect

Abstract : This study aims to analyze the effect of profitability, corporate governance, firm size, and capital intensity on tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange for the period 2016-2018. Corporate governance in this study uses leverage variables and independent commissioners. The population of this study is 54 property and real estate companies listed on the Indonesia Stock Exchange for the period 2016-2018. Determination of samples using purposive sampling method and obtaining 23 companies with certain criteria. The analysis technique used in this study is multiple linear regression. The results showed that the profitability and firm size variables had a significant negative effect on tax avoidance, while the leverage variable, independent commissioner, and capital intensity did not affect tax avoidance.Keywords : Profitabilitas, Corporate Governance, Firm Size, Capital Intensity, Tax AvoidanceAbstrak : Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, corporate governance, ukuran perusahaan dan intensitas modal terhadap penghindaran pajak pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia periode 2016-2018. Corporate governance dalam penelitian ini menggunakan variabel leverage dan komisaris independen. Populasi penelitian ini sejumlah 54 perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia periode 2016-2018. Penentuan sampel dengan menggunakan metode purposive sampling dan memperoleh 23 perusahaan dengan kriteria tertentu. Teknik analisis yang digunakan dalam penelitian ini adalah regresi linear berganda. Hasil penelitian menunjukkan bahwa variabel profitabilitas dan ukuran perusahaan berpengaruh negatif signifikan terhadap penghindaran pajak, sedangkan variabel leverage, komisaris independen, dan intensitas modal tidak berpengaruh terhadap penghindaran pajak.Kata kunci : Profitabilitas, Corporate Governance, Ukuran Perusahaan, Intensitas Modal, Penghindaran Pajak.

scholarly journals PENGUNGKAPAN TERKAIT SDGs DAN PROFITABILITAS SERTA ANALISIS INDUSTRI

2021 ◽  
Vol 21 (1) ◽  
pp. 75
Author(s):  
Siti Alfiah ◽  
Regina Jansen Arsjah
Keyword(s):  
Content Analysis ◽  
Real Estate ◽  
Firm Size ◽  
Consumer Goods ◽  
Stock Exchange ◽  
Basic Industry ◽  
Real Estate Sector ◽  
Negative Effect ◽  
Development Goals ◽  
Positive Effect

<p><em>This research was conducted to capture the extent to which Indonesian companies have revealed their activities related to each goal of the Sustainabls Development Goals (SDGs), specifically in the year the SDGs were launched. Aim of the study is to analyze and obtain empirical evidence about the effect of SDGs’ related company disclosure, firm size, leverage on profitability, and related industrial analysis. The SDGs’ related company disclosure was measured using content analysis. This research conducted on all companies listed on the Indonesia Stock Exchange (IDX) in 2015, with a sample, amounted to 468 companies. The results show the positive effect of SDGs’ related company disclosure on profitability and the negative effect of leverage on profitability. There is no effect of size on profitability. The results also show that the financial sector revealed the most SDGs, followed by the basic industry and chemical sector, property, and real estate sector, and the consumer goods sector.</em></p>

scholarly journals PROFITABILITAS, KARAKTER EKSEKUTIF, KEPEMILIKAN KELUARGA DAN TAX AVOIDANCE PERUSAHAAN

2020 ◽  
Vol 4 (1) ◽  
pp. 93-106
Author(s):  
Putu Kepramareni ◽  
Ida Ayu Nyoman Yuliastuti ◽  
Ni Wayan Ari Suarningsih
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Multiple Linear Regression Analysis ◽  
Family Ownership ◽  
Manufacturing Companies ◽  
Corporate Tax ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Positive Effect

Abstrak   Tax avoidance  merupakan upaya yang dilakukan seseorang untuk mengurangi atau meminimalkan kewajiban pajaknya tanpa melanggar ketentuan undang-undang perpajakan yang berlaku. Wajib pajak berusaha untuk meringankan kewajiban pembayaran pajak dengan meminimalkan jumlah pajak yang harus dibayar. Terdapat beberapa faktor yang dapat mempengaruhi seseorang dalam melakukan tax avoidance yaitu profitabilitas, karakter eksekutif dan kepemilikan keluarga. Penelitian ini bertujuan untuk menguji pengaruh dari variabel-variabel tersebut yaitu variabel profitabilitas, karakter eksekutif dan kepemilikan keluarga terhadap variabel tax avoidance. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2014-2018. Sampel yang digunakan dalam penelitian ini sebanyak 14 perusahaan yang diperoleh melalui metode purposive sampling dan diteliti selama 5 tahun sehingga sampel dalam penelitian ini sebanyak 70 sampel. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis regresi linear berganda. Hasil analisis menunjukkan bahwa profitabilitas tidak berpengaruh terhadap tax avoidance perusahaan, sedangkan karakter eksekutif dan kepemilikan keluarga berpengaruh positif terhadap tax avoidance  perusahaan.   Kata kunci: profitabilitas, karakter eksekutif, kepemilikan keluarga dan tax avoidance   Abstract   Tax avoidance is an attempt by someone to reduce or minimize their tax obligations without violating the provisions of applicable tax laws. Taxpayers try to ease the tax payment obligations by minimizing the amount of tax that must be paid. There are several factors that can influence someone in doing tax avoidance, namely profitability, executive character and family ownership. This study aims to examine the effect of these variables, namely profitability, executive character and family ownership on tax avoidance variables. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange during the 2014-2018 period. The samples used in this study were 14 companies obtained through the purposive sampling method and studied for 5 years so that the samples in this study were 70 samples. Data analysis technique used in this study is multiple linear regression analysis techniques. The analysis shows that profitability has no effect on corporate tax avoidance, while executive character and family ownership have a positive effect on corporate tax avoidance.   Keywords: profitability, executive character, family ownership and tax avoidance

scholarly journals Pengaruh Slack Resources Dan Gender Dewan Terhadap Kualitas Pengungkapan Tanggung Jawab Sosial Perusahaan

2019 ◽  
Vol 1 (3) ◽  
pp. 1033-1050
Author(s):  
Nadia Dwi Tasya ◽  
Charoline Cheisviyanny
Keyword(s):  
Stock Exchange ◽  
Company Size ◽  
Disclosure Quality ◽  
Slack Resources ◽  
Analysis Technique ◽  
Negative Effect ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Positive Effect

Tthe objective of this study is to determinethe effect of slack resources and board’s gender on the quality of corporate social responsibility disclosures. The analysis technique uses multiple regression analysis methods. The sample in the study were 28 companies listed on the Indonesia stock exchange and reported sustainability reports for 2015-2017, so that 84 observations were obstained. The results find that slack resources have negative effect on CSR disclosure quality, while the gender on board of directors have positive effect on CSR disclosure quality. There is no relationship between commissioner’s gender and CSR disclosure quality. The control variables used in this study are company size, profitability and leverage, company size and leverage has a influence on CSR disclosure quality while the profitability has no influence on CSR disclosure quality

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