scholarly journals Tangibility, Liquidity dan Growth Opportunity Sebagai Faktor Penentu Leverage Perusahaan

2019 ◽  
Vol 4 (2) ◽  
pp. 282
Author(s):  
Joni Fernandes ◽  
Sumiati Sumiati
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Panel Data ◽  
Annual Report ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Statement ◽  
Analysis Method ◽  
Purposive Sampling ◽  
Growth Opportunity

<p><em>The purpose of this paper is to find the influence of tangibility, liquidity and growth opportunity to companies leverage. The paper objects used is all company which listed in Indonesian Stock Exchange in 2013 to 2017, this paper used a purposive sampling technique. The data of company’s annual financial statement and annual report summary has been obtained from the official website of IDX. This paper was included in the explanatory research using quantitative approach. Data analysis method used in this paper is regression analysis in panel data. The result showed that in simultaneously tangibility, liquidity and growth opportunity and has a significant effect. Tangibility, liquidity and growth opportunity has a negative and significant effect on the company’s leverage. growth opportunity in the partially hasn’t significant effect on the company’s leverage.</em></p><p> </p><p>Tujuan dari penelitian ini adalah untuk menemukan pengaruh tangibilitas, likuiditas dan peluang pertumbuhan untuk meningkatkan leverage perusahaan. Objek penelitian yang digunakan adalah semua perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2013 hingga 2017. Purposive sampling dipilih sebagai teknik pengambilan sampel. Data laporan keuangan tahunan perusahaan dan ringkasan laporan tahunan telah diperoleh dari situs web resmi BEI. Penelitian ini tergolong pada  pendekatan kuantitatif. Metode analisis data yang digunakan adalah analisis regresi data panel. Hasil penelitian menunjukkan bahwa secara simultan tangibilitas, likuiditas dan peluang pertumbuhan dan memiliki pengaruh yang signifikan. Tangibilitas, likuiditas dan peluang pertumbuhan memiliki efek negatif dan signifikan terhadap leverage perusahaan. Peluang pertumbuhan secara parsial tidak memiliki pengaruh signifikan terhadap leverage perusahaan.</p>

scholarly journals TANGIBILITY, LIQUIDITY, GROWTH OPPORTUNITY, DAN LEVERAGE: STUDI PADA PERUSAHAAN TERDAFTAR DI BURSA EFEK INDONESIA

2019 ◽  
Author(s):  
Defri Hanafi ◽  
Irdha Yusra
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Panel Data ◽  
Annual Report ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Quantitative Approach ◽  
Financial Statement ◽  
Analysis Method ◽  
Growth Opportunity

The purpose of this paper is to find the influence of tangibility, liquidity and growth opportunity to companies leverage either simultaneously and partially. The paper objects used is all company which listed in Indonesian Stock Exchange in 2013 to 2017, this paper used a purposive sampling technique. The data of company’s annual financial statement and annual report summary has been obtained from the official website of IDX. This paper was included in the explanatory research using quantitative approach. Data analysis method used in this paper is regression analysis in panel data. The result showed that in simultaneously tangibility, liquidity and growth opportunity and has a significant effect. Tangibility, liquidity and growth opportunity has a negative and significant effect on the company’s leverage. growth opportunity in the partially has a positive and hasn’t significant effect on the company’s leverage.

scholarly journals Pengaruh Kepemilikan Institusional dan Dewan Komisaris Independen terhadap Kinerja Keuangan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

2019 ◽  
Author(s):  
Shelly Monica ◽  
Aminar Sutra Dewi
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Panel Data ◽  
Annual Report ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Statement ◽  
Analysis Method ◽  
Purposive Sampling ◽  
Observation Period

This study aims to find out the influence of institusional ownership, and independent board of commissionersto financial performances on manufacture companies. The study objects is manufacturing company which listed in Indonesian Stock Exchange and the observation period from 2013 to 2017, the sampling technique used is purposive sampling. This study used data of company’sannual financial statement and annual report summary has been obtained from the official website of IDX.This type study isquantitative research.The sample used was companies manufacture in 2013-2017 totaling 53 samples. Data analysis method used in this study is regression analysis in panel data. The result of the study show that institusional ownership has a significant effect on financial performances (ROA). Independent board of commissioners has asignificant positive not effect on financial performances (ROA)

scholarly journals Pengaruh Kepemilikan Institusional dan Dewan Komisaris Independen terhadap Kinerja Keuangan di Bursa Efek Indonesia

2019 ◽  
Author(s):  
Shelly Monica ◽  
Aminar Sutra Dewi
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Panel Data ◽  
Annual Report ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Statement ◽  
Analysis Method ◽  
Purposive Sampling ◽  
Observation Period

This study aims to find out the influence of institusional ownership, and independent board of commissioners to financial performances on manufacture companies. The study objects is manufacturing company which listed in Indonesian Stock Exchange and the observation period from 2013 to 2017, the sampling technique used is purposive sampling. This study used data of company’sannual financial statement and annual report summary has been obtained from the official website of IDX. This type study isquantitative research. The sample used was companies manufacture in 2013-2017 totaling 53 samples. Data analysis method used in this study is regression analysis in panel data. The result of the study show that institusional ownership has a significant effect on financial performances (ROA). Independent board of commissioners has a significant positive not effect on financial performances (ROA).

scholarly journals Pengaruh Struktur Modal, Profitabilitas, dan Struktur Aktiva terhadap Harga Saham

2019 ◽  
Vol 1 (1) ◽  
pp. 47-60
Author(s):  
Sellytyanengsih E. Churcill ◽  
Kenny Ardillah
Keyword(s):  
Data Analysis ◽  
Capital Structure ◽  
Stock Price ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Positive Influence ◽  
Financial Statement ◽  
Purposive Sampling ◽  
Manufacture Company ◽  
Significant Positive Influence

The purpose of this research is to examine the influence of profitability, capital structure, and asset structure positively to the stock price on manufacture companies which are listed in Indonesia Stock Exchange (IDX). The research samples have been selected by using purposive sampling technique to the 62 manufacture companies have been published the financial statement and active stocks which have been traded at Indonesia Stock Exchange (IDX) in 2014 – 2016 periods with the amount of 186 data which have yet to be the research sample criteria.The data analysis has been carried out by using multiple linier regressions analysis. The results of the study found out that capital structure has a positive influence on stock price means that the high capital structure influences shareholder decisions in increasing stock price. Profitability has a significant positive influence on stock price means that every increase in the profitability of a food and beverages company, it causes the stock price will increase. And asset structure have a positive influence on stock price means to indicate that every increase in asset structure of manufacture company, it causes that stock price will increase.

scholarly journals Increasing Firm Value via Conservatism in Accounting

2021 ◽  
Vol 9 (2) ◽  
pp. 1-11
Author(s):  
Moh. Ubaidillah
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Firm Size ◽  
Firm Value ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Accounting Conservatism ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Analysis Technique

This study aims to determine the effect of firm size and profitability on firm value with accounting conservatism as a moderating variable. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019 as many as 183 companies. The sampling technique used purposive sampling which resulted in 72 manufacturing companies. The data analysis technique uses regression analysis with SPSS 24. The results of this study indicate that firm size and profitability have a positive and significant effect on firm value. Furthermore, the variable of accounting conservatism is able to moderate the effect of firm size and profitability on firm value in a positive and significant way.

scholarly journals Analysis of Fraud Factors in Financial Statement Fraud.

2018 ◽  
pp. 629-634
Author(s):  
Noer Sasongko ◽  
Anna Nurmulina ◽  
Dahlia Fernandez
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Real Estate ◽  
Logistic Regression Analysis ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Statement ◽  
Financial Statement Fraud ◽  
Purposive Sampling

The aim of this research is to analyze the influence of Fraud Pentagon in detecting the phenomenon of financial statement fraud. In this research, there are 5 variables that are hypothesized to affect fraud. These variables are derived from the 5 elements of the fraud pentagon, namely Pressure, Opportunity, Rationalization, Competence and Arrogance. The population of this research were property and real estate companies listed in Indonesia Stock Exchange (IDX) 2014-2016. The research used the purposive sampling technique and found 35 companies, within 3 years of observation. Thus, the total number of samples studied was 105. In this research, the hypotheses were analyzed using logistic regression analysis. The results indicated that Pressure, Opportunity, Rationalization, Arrogance have an influence on financial statement fraud. Meanwhile, Competence does not have influence on financial statement fraud.

scholarly journals PROFITABILITY, FIRM AGE, AND LEVERAGE: ESTIMATION OF PANEL DATA MODELS IN THE EMERGING INDONESIAN MARKET

2019 ◽  
Vol 7 (3) ◽  
pp. 258-266
Author(s):  
Rizka Hadya
Keyword(s):  
Regression Analysis ◽  
Panel Data ◽  
Quantitative Data ◽  
Annual Report ◽  
Stock Exchange ◽  
Financial Statements ◽  
Financial Statement ◽  
Panel Data Models ◽  
Firm Age ◽  
Sample Collection

The purpose of this research is to test the influence of profitability and age, to the leverage. The type of data used was quantitative data taken from the company's annual financial statements and the company’s annual report summary. The population is all companies which are listed in Indonesia Stock Exchange in the last periods 2017. The sample collection technique has been carried out by using purposive sampling, 96 companies have been selected as samples. The data of the financial statement of the companies has been obtained from the official website of IDX. We tested the relationships between the profitability and firm age to leverage with the statistical method used is regression analysis in panel data. The result of the research shows, with partial test profitability and firm age, has a negative significant influence to the leverage. And then, estimation results show the r-square value of 91,76% which means the profitability and age of the company have the ability to explain leverage of 91,76% and while remaining 8,24% is explained by other variables which are not studied. Keywords: leverage, profitability, firm age

scholarly journals Analysis of Fraud Factors in Financial Statement Fraud

2019 ◽  
pp. 918-923
Author(s):  
Noer Sasongko ◽  
Anna Nurmulina ◽  
Dahlia Fernandez
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Real Estate ◽  
Logistic Regression Analysis ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Statement ◽  
Financial Statement Fraud ◽  
Purposive Sampling

The aim of this research is to analyze the influence of Fraud Pentagon in detecting the phenomenon of financial statement fraud. In this research, there are 5 variables that are hypothesized to affect fraud. These variables are derived from the 5 elements of the fraud pentagon, namely Pressure, Opportunity, Rationalization, Competence and Arrogance. The population of this research were property and real estate companies listed in Indonesia Stock Exchange (IDX) 2014-2016. The research used the purposive sampling technique and found 35 companies, within 3 years of observation. Thus, the total number of samples studied was 105. In this research, the hypotheses were analyzed using logistic regression analysis. The results indicated that Pressure, Opportunity, Rationalization, Arrogance have an influence on financial statement fraud. Meanwhile, Competence does not have influence on financial statement fraud.

scholarly journals PROFITABILITAS, DAN UKURAN PERUSAHAAN SEBAGAI FAKTOR PENENTU LEVERAGE PERUSAHAAN DI INDONESIA

JURNAL PUNDI ◽  
2019 ◽  
Vol 3 (1) ◽  
Author(s):  
Vio Loren Qusibah ◽  
Irdha Yusra
Keyword(s):  
Regression Analysis ◽  
Panel Data ◽  
Firm Size ◽  
Significant Influence ◽  
Analytical Method ◽  
Sampling Method ◽  
Stock Exchange ◽  
Financial Statement ◽  
Sample Collection ◽  
Purposive Sampling

The study conducted to enhance the knowledge about the influence of profitability and firm size to the Leverage. The population is all companies which are listed in Indonesia Stock Exchange in 2013-2017 periods. The sample collection technique has been carried out by using purposive sampling method and based on the predetermined criteria, 114 companies have been selected as samples. The data of the financial statement of the companies has been obtained from the official website of IDX. The analytical method used is regression analysis of panel data. The study show that profitability and firm size have negative and significant influence on leverage in Indonesia

scholarly journals PENGARUH STORE ATMOSPHERE TERHADAP KEPUASAAN KONSUMEN PADA CAFE REFRESHO DI KOTA PALU

2020 ◽  
Vol 1 (3) ◽  
pp. 297-306
Author(s):  
Firdha Nur Atifa ◽  
Wahyuningsih Wahyuningsih ◽  
Ponirin Ponirin
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Consumer Satisfaction ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Analysis Method ◽  
Purposive Sampling ◽  
Independent Variables

This research aims to determine the influence of store atmosphere on consumer satisfaction at Cafe Refresho  in  Palu  City.  The  independent  variables  used  in  this  study  are  Exterior  (X1),  General Interior (X2), Store Layout (X3) and Interior Display (X4), while the dependent variable is consumer satisfaction  (Y).  This  type  of  research  is  quantitative.  The method  of  this  research  is  descriptive causal. Samples used in this study are 100 respondents and using purposive sampling technique. Data analysis method used in this research is multiple linear regression analysis method. The results of this study indicate that simultaneously Store Atmosphere elements consisting of Exterior, General Interior, Store Layout, and Interior Display have a significant effect on consumer satisfaction at Cafe Refresho in  Palu  City.  Partially  Store  Atmosphere  elements consisting  of  General  Interior,  Store  Layout,  and Interior  Display have  a  significant  effect  on  consumer  satisfaction  at  Cafe  Refresho  in  Palu  City. While  the  Exterior  element  partially  have  no  significant  effect  on  consumer  satisfaction  at  Cafe Refresho in Palu City. Penelitian ini bertujuan untuk mengetahui pengaruh store atmosphere terhadap kepuasan konsumen pada  Cafe  Refresho  di  Kota  Palu.  Variabel  independen  yang  digunakan  dalam  penelitian  ini  adalah Exterior (X1), General Interior (X2), Store Layout (X3) dan Interior Display (X4), Sedangkan variabel dependen adalah kepuasan konsumen (Y). Jenis penelitian ini adalah kuantitatif. Metode penelitian ini adalah deskriptif  kausal.  Sampel  yang  digunakan  pada  penelitian  ini  yaitu sebanyak  100  responden dengan  bentuk  pengambilan  sampel menggunakan  teknik  purposive  sampling.  Metode  analisis  data yang digunakan  dalam  penelitian ini  adalah  metode  analisis  regresi  linear berganda.  Hasil  penelitian ini menunjukkan bahwa secara serempak elemen Store Atmosphere yang terdiri dari Exterior, General Interior, Store Layout, dan Interior Display berpengaruh signifikan terhadap kepuasan konsumen pada Cafe  Refresho  di  Kota  Palu.  Secara  parsial  elemen  Store  Atmosphere  yang  terdiri  dari  General Interior, Store Layout, dan Interior Display berpengaruh signifikan terhadap kepuasan konsumen pada Cafe  Refresho  di  Kota  Palu.  Sedangkan  elemen  Exterior  secara  parsial  berpengaruh  tidak  signifikan terhadap kepuasan konsumen pada Cafe Refresho di Kota Palu.

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