scholarly journals Does intellectual capital drive firm performance? Data from secondary sector companies on the Indonesia Stock Exchange

2021 ◽  
Vol 6 (03) ◽  
pp. 107-116
Author(s):  
Akbar Syaifuddin As’ad ◽  
Rosinta Ria Panggabean
Keyword(s):  
Firm Performance ◽  
Panel Data ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Significant Positive Effect ◽  
Secondary Sector ◽  
Panel Data Regression ◽  
Data Regression ◽  
Considerable Impact ◽  
Positive Effect

This research aims to determine the effects of Intellectual Capital, Leverage, and Liquidity on Firm Performance. Sample are secondary sector companies on the Indonesia Stock Exchange and used panel data regression for analysis; this research found that Intellectual Capital and Liquidity had a significant positive effect on Firm Performance, and Leverage did not have a considerable impact.

scholarly journals PENGARUH MODAL INTELEKTUAL DAN PENGUNGKAPAN LAPORAN KEBERLANJUTAN TERHADAP PROFITABILITAS (Studi pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016)

2018 ◽  
Vol 4 (2) ◽  
pp. 1211-1224
Author(s):  
Sri Wulandari Martiningsih ◽  
Willy Sri Yuliandhari
Keyword(s):  
Panel Data ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Sample Selection ◽  
Significance Level ◽  
Panel Data Regression ◽  
Data Regression ◽  
Sustainability Reports ◽  
Profitability Ratios ◽  
Positive Effect

Companies listed on the Indonesia Stock Exchange are companies that need funds from investors so that stakeholders have an important role in the sustainability of the company. companies must make returns on investments made by investors so that companies do various ways to increase profits. Profitability ratios can be used to measure profits that can be obtained by the company. The purpose of this study to analyze the factors that are considered to affect the company's profitability include intellectual capital calculated using the VAICTM formula and disclosure of sustainability reports calculated using the IndexSR formula based on the GRI-G4 Sustainability Report Guidelines. The sample in this study were 19 companies listed on the Indonesia Stock Exchange for the 2014-2016 period. The method used in this study is descriptive statistics and panel data regression. The sample selection technique used is purposive sampling. Data analysis method uses panel data regression analysis with a significance level of 5%. Based on the results of the study, simultaneous intellectual capital and disclosure of sustainability reports have a significant effect on company profitability of 31.4701%. Partially, intellectual capital has a significant positive effect on profitability while disclosure of sustainability reports does not affect profitability.

scholarly journals PENGARUH LEVERAGE, INTENSITAS ASET TETAP, DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK

2021 ◽  
Vol 14 (2) ◽  
pp. 417-427
Author(s):  
Eka Ridho Nur Rochmah ◽  
Rachmawati Meita Oktaviani
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Tax Aggressiveness ◽  
Panel Data Regression ◽  
Data Regression ◽  
Fixed Assets ◽  
Positive Effect

This study aims to determine the effect of leverage, fixed asset intensity, and firm size on tax aggressiveness. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. The sample of this research was taken using non-probability sampling method with purposive sampling technique and certain criteria. The method used in this research is panel data regression analysis. The results of this study indicate that leverage has a significant positive effect on tax aggressiveness, while the intensity of fixed assets has no effect on tax aggressiveness, and firm size has a significant positive effect on tax aggressiveness. The implications of the results of this study provide input to companies in making decisions to minimize the tax burden paid so that companies can be more aggressive towards taxes.

scholarly journals Effect of Firm Size Firm Growth Firm Age and Independent Commissioner on Intellectual Capital Disclosure in Banking Companies Listed on the Indonesia Stock Exchange in the period 2014 – 2018

Academia Open ◽  
2021 ◽  
Vol 3 ◽  
Author(s):  
Lailatul Khosi'ah ◽  
Sriyono
Keyword(s):  
Panel Data ◽  
Firm Size ◽  
Intellectual Capital ◽  
Firm Growth ◽  
Stock Exchange ◽  
Financial Statements ◽  
Firm Age ◽  
Panel Data Regression ◽  
Data Regression ◽  
Size Firm

The purpose of the study was to determine and analyze the effect of Firm Size, Firm Growth, Firm Age and Independent Commissioner on Intellectual Capital Disclousure partially and simultaneously to determine a model that can be used to measure Intellectual Capital Disclousure in companies by using panel data regression in Registered Banking companies on the Indonesia Stock Exchange. This study applies quantitative method and the object of this research is done by population and sample randomly (purposive sampling), which are 11 consumer goods companies that were Listed on the Indonesia Stock Exchange in the period 2014 - 2018. The technique of collecting data used annual financial statements from the period 2014 - 2018 and analysis used panel data regression method with common model approach using Eviews 9 program.The results of this study showed that simultaneously and partially variables Firm Size, Firm Growth, Firm Age and Independent Commissioner have a significant effect on Intellectual Capital Disclousure

scholarly journals PENGARUH KOMPENSASI MANAJEMEN DAN GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN PAJAK SUB SEKTOR MAKANAN DAN MINUMAN DI BURSA EFEK INDONESIA

2019 ◽  
Author(s):  
Melsy Darta ◽  
Marlina
Keyword(s):  
Corporate Governance ◽  
Panel Data ◽  
Stock Exchange ◽  
Management Compensation ◽  
Good Corporate Governance ◽  
Panel Data Regression ◽  
Tax Management ◽  
Data Regression ◽  
Food And Beverage ◽  
Positive Effect

ABSTRACTThis study aims to examine the effect of management compensation, the number of board of commissioners and the percentage of independent commissioners on tax management. The object of this research is the food and beverage sub-sector companies listed on the Indonesia stock exchange. The population in this study is the food and beverage sub-sector companies listed on the Indonesia stock exchange in the period 2013 - 2017. The sample used was Purposive Sampling, a total of 8 companies that will be sampled with 40 observations.The method of analysis of this study uses panel data regression using Eviews 8. The results of this study indicate that management compensation has a positive effect on tax management , the number of board of commissioners and percentage of independent commissioners have no effect on tax management. Keywords: management compensation, board of commissioners, the percentage of independent commissioners, tax management

scholarly journals ANALISA PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PASAR DAN KINERJA KEUANGAN PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2010-2013

2017 ◽  
Vol 9 (1) ◽  
pp. 133
Author(s):  
Siti Nurhayati
Keyword(s):  
Panel Data ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Sampling Method ◽  
Stock Exchange ◽  
Market Performance ◽  
Return On Assets ◽  
Purposive Sampling ◽  
Panel Data Regression ◽  
Data Regression

Abstract.The study aims to examine the effect of Intellectual Capital on Market Performance and Financial Performance in the LQ45 companies. It uses the sample of LQ45 companies listed on Indonesia Stock Exchange during the period 2010-2013. The sample is determined by using Purposive Sampling method. The study conducts 72 observations of 18 samples of the companies. The hypothesis is tested using Panel Data Regression. The study indicates that the Intellectual Capital (VAIC) and VACA of companies significantly influence market performance (Tobins'Q) and financial performance of Return on Assets (ROA) and Assets Turnover (ATO). VAHU significantly effects on the financial performance of Return on Assets (ROA) and STVA significantly effects on the financial performance of Assets Turnover (ATO). Meanwhile, VAHU has no significant effect on the market performance (Tobins'Q) and financial performance of Assets Turnover (ATO). And STVA has no significant effect on the market performance (Tobins'Q) and financial performance of Return on Assets (ROA).Keywords: intellectual capital; lq45; market performance; financial performance; tobins'q; return on assets; assets turnover.Abstrak. Penelitian ini bertujuan untuk menguji pengaruh Intellectual Capital terhadap Kinerja Pasar dan Kinerja Keuangan pada Perusahaan LQ45.Penelitian ini menggunakan sampel perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia selama periode 2010-2013.Sampel ditentukan dengan menggunakan metode Purposive Sampling.Penelitian ini memiliki 72 amatan dari 18 sampel perusahaan.Dalam penelitian ini, hipotesis diuji dengan menggunakan Regresi Data Panel. Penelitian menunjukkan bahwa Intellectual Capital (VAIC) dan VACA perusahaan berpengaruh signifikan terhadap kinerja pasar (Tobins’Q) dan kinerja keuangan Return on Asset (ROA) dan Assets Turnover (ATO). VAHU berpengaruh signifikan terhadap kinerja keuangan Return on Asset (ROA) dan STVA berpengaruh signifikan terhadap kinerja keuangan Assets Turnover (ATO). Sedangkan VAHU tidak berpengaruh signifikan terhadap kinerja pasar (Tobins’Q) dan kinerja keuangan Assets Turnover (ATO). Dan STVA tidak berpengaruh signifikan terhadap kinerja pasar (Tobins’Q) dan kinerja keuangan Return on Asset(ROA).Kata kunci: intellectual capital; perusahaan lq45; kinerja pasar;  kinerja keuangan, tobins’q; return on assets; assets turnover.

scholarly journals Effect of Liquidity, Profitability, and Sales Growth on Capital Structure (in Manufacturing Companies)

2020 ◽  
Vol 3 (2) ◽  
Author(s):  
Marlina Marlina ◽  
Dahlia Pinem ◽  
Nur Fatkhul Hidayat
Keyword(s):  
Capital Structure ◽  
Stock Exchange ◽  
Sales Growth ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Microsoft Excel ◽  
Significance Level ◽  
Panel Data Regression ◽  
Data Regression ◽  
Positive Effect

Abstract - This research was conducted to examine the effect of liquidity, profitability and sales growth on capital structure. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange. The technique of determining the sample using purposive sampling method. Selection of samples from 165 manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018 resulted in 33 companies being accepted. Data analysis was performed using Microsoft Excel 2013 and hypothesis testing in this research used Panel Data Regression Analysis with the E-Views 9.0 program and a significance level of 5%. The results of the test were obtained (1) the liquidity stated by CR has no significant effect on the capital structure. (2) profitability stated by ROE has a significant positive effect on capital structure, (3) sales growth stated by SG has no significant positive effect on capital structure. Keywords: liquidity, profitability, sales growth, capital structure

scholarly journals Penyaluran Kredit dan Tingkat Likuiditas: Bukti Empiris pada Bank Umum di Indonesia

2021 ◽  
Vol 9 (1) ◽  
pp. 138
Author(s):  
Arnoldus Hesron Bhoka ◽  
Sari Yuniarti ◽  
Mohammad Burhan
Keyword(s):  
Panel Data ◽  
Stock Exchange ◽  
Generalized Least Squares ◽  
Bank Lending ◽  
Estimation Model ◽  
Return On Assets ◽  
Panel Data Regression ◽  
Data Regression ◽  
Positive Effect ◽  
Unbalanced Panel Data

This paper examines the effect of bank lending on liquidity. We use the loan-to-deposit ratio as a proxy for liquidity and total loan as a proxy for bank lending. We also consider the measurement of liquidity with non-performing loans (NPL) and return on assets (ROA) as control variables. The sample used is the banks listed on the Indonesia Stock Exchange as many as 42 banks with a total of 184 observations from unbalanced panel data. The analysis used is panel data regression (generalized least squares) with random effects as the best estimation model. We find bank lending to have a positive effect on liquidity, especially for banks that go public. We argue that banks avoid bankruptcy by increasing the proportion of reserves to absorb risk. The results support the “risk absorption” hypothesis (Berger Bouwman, 2009). We also find that return on assets (ROA) has a significant effect on liquidity, but non-performing loans (NPL) have no significant effect on liquidity, proving that banks has managed their reserves by absorbing risk properly.

scholarly journals The Effects of Profitability, Leverage, and Liquidity on Financial Distress on Retail Companies Listed on Indonesian Stock Exchange

2020 ◽  
Vol 10 (1) ◽  
pp. 45
Author(s):  
Neneng Susanti ◽  
Ifa Latifa ◽  
Denok Sunarsi
Keyword(s):  
Financial Distress ◽  
Stock Exchange ◽  
Random Effect ◽  
Significant Positive Effect ◽  
Return On Assets ◽  
Significance Level ◽  
Panel Data Regression ◽  
Data Regression ◽  
Retail Company ◽  
Positive Effect

The study aims to find out the influence of profitability variables (Return On Assets), Leverage (Debt To Asset Ratio) and liquidity (Current Ratio) on Financial Distress on retail companies listed on the 2014-2018 period Indonesian Stock Exchange. The population of this study is the entire company contained on the Indonesian Stock Exchange listed retail company of the period 2014-2018. The research sample consists of 21 companies used by purposive sampling methods and taken that meet with criteria from predetermined research samples. The data analysis method used is panel data regression analysis (Random Effect) with a significance level of 5 percent. Based on the results of the research that has been conducted led to that, simultaneously Profitability, Leverage and Liquidity variables have an effect on Financial Distress. Partially variable Profitability has a significant positive effect on Financial Distress, Leverage variables have a significant positive effect on Financial Distress, and negatively significant negatively influential Liquidity variables on Financial Distress. The magnitude of the influence of Profitability, Leverage, and Liquidity on Financial Distress amounted to 98.87 percent, while the rest amounted to 1.13 percent was affected by other variables outside of research. 

scholarly journals Pengaruh Ukuran Perusahaan, Pro Fitabilitas dan Opini Audit Terhadap Audit Delay Pada Sektor Pertambangan dan Mineral di BEI 2013-2019

2021 ◽  
Vol 5 (1) ◽  
pp. 106-115
Author(s):  
Annisa Annisa ◽  
Sisi Sartika
Keyword(s):  
Panel Data ◽  
Significant Positive Effect ◽  
Audit Opinion ◽  
Purposive Sampling ◽  
Mineral Sector ◽  
Significant Negative Effect ◽  
Panel Data Regression ◽  
Data Regression ◽  
Negative Effect ◽  
Positive Effect

This research aims to test the company's size, profitability and audit opinion on audit delay in the mining and mineral sector in IDX. This study used samples in the mining and mineral sector in IDX 2013-2019. Based on purposive sampling, the number of mining and mineral companies used in the research sample is as many as 9 companies. Hypothetical testing using panel data regression using the E Views 8.0 program. The results showed that the size of the company had a significant positive effect on audit delay, profitability had no effect on audit delay and audit opinion had a significant negative effect on audit delay.

scholarly journals Determinan Nilai Perusahaan Pada Perusahaan Makanan Dan Minuman Di Bursa Efek Indonesia

2021 ◽  
Vol 4 (2) ◽  
pp. 74-90
Author(s):  
Sylma Izzati Maldina ◽  
Jubaedah Nawir ◽  
Dahlia Br Pinem
Keyword(s):  
Firm Value ◽  
Stock Exchange ◽  
Significant Positive Effect ◽  
Significance Level ◽  
Panel Data Regression ◽  
Data Regression ◽  
Food And Beverage ◽  
Sample Technique ◽  
Saturated Sample ◽  
Positive Effect

By using a quantitative study, this research aims to determine the effect of Liquidity, Leverage, and Profitability on Firm Value. This research used food and beverage companies on the Indonesia Stock Exchange for the 2016-2019 period as a population and all companies listed in same sector with an observation period of four years as a sample because the sample technique used is a saturated sample, so that all 30 companies are obtained for the 2016-2019 period as a sample data. This research is tested through E-Views 11 using Panel Data Regression Analysis Method with a significance level of 5%. The results of this study are there is no significant effect between Liquidity and Firm Value, there is a significant positive effect between Leverage and Firm Value, there is a significant positive effect between Profitability and Firm Value.

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