scholarly journals Effect of cash flows volatilities on current investments in companies listed on the Tehran stock exchange

2017 ◽  
Vol 15 ◽  
pp. 341-346
Author(s):  
Hossein Rezaei Ranjabr
Keyword(s):  
Panel Data ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Significant Relationship ◽  
Stock Exchange ◽  
Financial Statements ◽  
Cash Flows ◽  
Positive Growth ◽  
Negative Growth

The aim of the present study is to description the role of cash flows volatilities on the extent and level of current investments in companies. Research sample includes companies listed on the Tehran Stock Exchange during 2004-2014. Data have been extracted from financial statements of companies with the use of multiple linear regression and have been studied in the form of panel data. Results obtained from research hypotheses test indicate that cash flows volatilities have a positive and significant relationship with current investments in companies. Also, this relationship has been tested in two groups of companies with positive growth of cash flows and companies with negative growth of cash flows. Findings indicate that in each of these groups also there is a significant relationship between cash flows vitalities and current investments of the companies, while, the size of this relationship is larger in companies with a positive growth.

scholarly journals Tax Aggressiveness in Manufacturing Companies in Indonesia

2021 ◽  
Vol 22 (1) ◽  
Author(s):  
Fuad Hasyim ◽  
Adhi Kresna Jiwayana
Keyword(s):  
Panel Data ◽  
Linear Regression ◽  
Earnings Management ◽  
Multiple Linear Regression ◽  
Stock Exchange ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Tax Aggressiveness ◽  
Purposive Sampling ◽  
Regression Approach

This study aims to analyze the factors that influence tax aggressiveness in manufacturing companies in Indonesia. This study uses a multiple linear regression approach using panel data. Data obtained from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange during 2015-2018 period. Sampling in this study was conducted by purposive sampling. The results of the study with the fixed effect approach show that the profitability variable has a significant effect on tax aggressiveness, while earnings management, leverage, and cash before the tax ratio have no effect.

scholarly journals STUDY OF THE RELATIONSHIP BETWEEN OVERINVESTMENT, LEVERAGE, AND LIQUIDITY IN COMPANIES LISTED IN TEHRAN STOCK EXCHANGE

2020 ◽  
Vol 9 (2) ◽  
Author(s):  
Elahe Rostami khanghah ◽  
Bamdad Partovi
Keyword(s):  
Data Analysis ◽  
Panel Data ◽  
Linear Regression ◽  
Comparative Study ◽  
Hypothesis Testing ◽  
Multiple Linear Regression ◽  
Significant Relationship ◽  
Stock Exchange ◽  
Financial Behavior ◽  
The Relationship

This study was conducted aimed at examining the effect of companies’ liquidity and leverage on their overinvestment. Surplus liquidity can affect the financial behavior of companies and accompany them in generating overinvestment in projects. Likewise, the increase in capital of the companies can play a significant role in increasing their leverage. This study sought to answer two main questions: 1) what effect does companies’ leverage have on overinvestment in projects, and 2) what effect does companies’ liquidity have on the relationship between leverage and overinvestment? In this causal-comparative study, the analysis was performed on the basis of panel data and multiple linear regression. Data from 118 companies was collected during 2013-2017. Data analysis and hypothesis testing were performed using EXEL and EVIEWS software. According to the findings, there was a significant relationship between companies’ liquidity and leverage with overinvestment. In addition, the results indicated that companies’ liquidity had no effect on the relationship between leverage and overinvestment

scholarly journals Audit Delay Ditinjau dari Ukuran KAP, Solvabilitas, Audit Tenure, dan Kompleksitas Operasi

2020 ◽  
Vol 12 (1) ◽  
pp. 42-52
Author(s):  
Farida Nur Soleh Widiasari ◽  
Yuli Chomsatu Samrotun ◽  
Suhendro Suhendro
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Stock Exchange ◽  
Sample Selection ◽  
Investment Decisions ◽  
Secondary Data ◽  
Financial Statements ◽  
Total Sample ◽  
Manufacturing Companies ◽  
Analysis Technique

The study was conducted to investigate the effect of KAP size, solvency, audit tenure, and complexity of operations on audit delay. The data used are secondary data derived from the financial statements of mining sector manufacturing companies listed on the Indonesia Stock Exchange in 2015 - 2018. The sample selection is done by purposive sampling, so that the total sample can be obtained as 57 samples. The analysis technique used is multiple linear regression processed with  the SPSS 22 program. The results of the study simultaneously show that the size of the KAP, solvency, audit tenure, and complexity of operations affect the audit delay. While the research results partially state that the solvency and complexity of operations have an influence on audit delay, while the KAP size and audit tenure have no effect on audit delay. From the results of the study, is expected to assist auditors in identifying factor - factor that affect audit delay in optimizing performance and as a material consideration for investors in making investment decisions. Keywords: AudittDelay, KAP Size, Solvency, AudittTenure, Complexity of Operations

scholarly journals Pengaruh Kualitas Audit, Ukuran Perusahaan Dan Leverage Terhadap Manajemen Laba Pada Perusahaan Perbankan Yang Tercatat Di Bursa Efek Indonesia Tahun 2016-2018

2020 ◽  
Vol 1 (01) ◽  
pp. 56
Author(s):  
Rodhiya Maulidah ◽  
Rahmat Agus Santoso
Keyword(s):  
Linear Regression ◽  
Earnings Management ◽  
Multiple Linear Regression ◽  
Firm Size ◽  
Management Practices ◽  
Audit Quality ◽  
Stock Exchange ◽  
Financial Statements ◽  
Company Size ◽  
Earnings Information

The existence of earnings information that is needed in the financial statements can be targeted by parties who are not responsible for carrying out earnings management practices. There are several factors that can present earnings management practices, namely audit quality, company size and leverage. This study discusses the evaluation of quality, company size and leverage on earnings management in banking companies listed on the Indonesia Stock Exchange in 2016-2018. By using 117 samples of annual financial statements or financial statements of companies listed on the Indonesia Stock Exchange. Tests carried out using multiple linear regression. Regression results indicate the results of quality audits and firm size significantly influence earnings management. Meanwhile, leverage is not significant to earnings management. It is expected that the results of this study can add insight for users of financial statements to pay attention to audit quality and company size to avoid earnings management practices.

scholarly journals EFFECTS OF ASSET STRUCTURE, OPERATING CASH FLOW, AND PROFITABILITY ON DEBT POLICY IN PROPERTY AND REAL ESTATE COMPANIES ON THE INDONESIA STOCK EXCHANGE PERIOD 2013-2017

2018 ◽  
Vol 7 (01) ◽  
pp. 33
Author(s):  
Meilianta Br Peranginangin ◽  
Cathrin Mutiara Saragih ◽  
Hantono Hantono ◽  
Namira Ufrida Rahmi ◽  
Siti Tiffany Guci
Keyword(s):  
Linear Regression ◽  
Real Estate ◽  
Multiple Linear Regression ◽  
Cash Flow ◽  
Analytical Method ◽  
Stock Exchange ◽  
Cash Flows ◽  
Operating Cash Flows ◽  
Operating Cash Flow ◽  
Debt Policy

This study aims to determine the effect of asset structure, operating cash flow, and profitability on debt policy in property and real estate companies in the Indonesia Stock Exchange in 2013-2017. The analytical method used is multiple linear regression, F test and t test. The results of the analysis of this study indicate that the structure of assets, operating cash flows, and profitability have a simultaneous effect on debt policy. Meanwhile the analysis partially shows that the asset structure, operating cash flows, and profitability do not partially affect debt policy.

scholarly journals Pengaruh Price To Book Value (PBV), Debt To Equity Ratio (DER), Return on Assets (ROA) Terhadap Price Earning Ratio (PER) pada Perusahaan Sub Sektor Plastik dan Kemasan Yang Terdaftar di Bursa Efek Indonesia

2019 ◽  
Vol 4 (1) ◽  
pp. 82
Author(s):  
Marissa Putriana
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Stock Exchange ◽  
Secondary Data ◽  
Analytical Techniques ◽  
Financial Statements ◽  
Coefficient Of Determination ◽  
Return On Assets ◽  
Book Value ◽  
Equity Ratio

This research aims to obtain empirical evidence regarding the influence of Price to Book Value (PBV), Debt to Equity Ratio(DER), Return on assets (ROA) against the Price Earning Ratio. (PER)  The data used are secondary data in the form of the financial statements the company sub sectors of plastics and packaging listed in indonesia stock exchange period 2015-2017. The sample used as 6 companies, withdrawing a sample using the method of purposive sampling. Analytical techniques used was multiple linear regression. The results showed that (1) the Price to Book Value, Debt to Equity Ratio, Return on assets simultaneously effect significantly to Price Earning Ratio (2) Price to Book Value and Return on assets partially effect significantly to Price Earning Ratio, while Debt to Equity Ratio partially do not affect significantly to Price Earning Ratio. Based on  results of testing the coefficient of determination R square value was known to 0.703.  Meaning of 70.3% Price Earning Ratio variable can be explained by Price to Book Value, Debt to Equity Ratio and Return on assets, while the remaining 29.7% are affected by other variables outside of this research.

scholarly journals THE EFFECT OF PROFIT GROWTH, FIRM SIZE, AND LIQUIDITY OF EARNINGS QUALITY

2020 ◽  
Vol 14 (2) ◽  
pp. 260-268
Author(s):  
Hairul Anam ◽  
Afrohah Afrohah
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Firm Size ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Purposive Sampling ◽  
Profit Growth

This study aimed to examine the effect of profit growth, firm size, and liquidity to the earnings quality. This study uses secondary data from the financial statements of pharmaceuticals published by Indonesia Stock Exchange during 2013 to 2017. Sampling technique by using purposive sampling. The sample in this study is pharmaceuticals company listed in Indonesia Stock Exchange as many as 7 companies. Method of data were analyzed by multiple linear regression. The result of partially test shows that profit growth and firm size had effect to earnings quality, and the liquidity had not effect to earnings quality. However, the result of simultaneously test show that profit growth, firm size, and liquidity had effect to earnings quality.

scholarly journals HUBUNGAN KESULITAN KEUANGAN DENGAN MANAJEMEN LABA PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2016

Equity ◽  
2019 ◽  
Vol 21 (2) ◽  
pp. 141
Author(s):  
Ferix Feldo ◽  
Rinaningsih Rinaningsih ◽  
Retno Yuliati
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Significant Relationship ◽  
Financial Distress ◽  
Stock Exchange ◽  
Research Use ◽  
Net Income ◽  
Working Capital ◽  
Know How ◽  
The Relationship

This research aims to know how the relationship between financial distress as measured by manajemen laba using Discretionary value Accruals (DA). This research use quantitative approach and the population used is the all of company listed in the Indonesian Stock Exchange period 20102016. Research conducted using multiple linear regression. The result of the research indicate (1) there is a negative significant relationship between financial distress in distress1 category characterized by a negative net income during the current year with warnings management. (2) there is no significant relationship between financial distress in distress2 category characterized by negative working capital during the current year with manajemen laba, (3) there is on relationship between financial distress in distress3 category characterized by negative net income and working capital during the current year withmanajemen laba. 

scholarly journals Peran Perempuan dalam Mengembangkan Usaha Mikro Kecil dan Menengah dalam rangka menuju Masyarakat Ekonomi ASEAN di Kota Tangerang Selatan

2020 ◽  
Vol 2 (2) ◽  
pp. 111-135
Author(s):  
Fenny Monica A. Hasugian ◽  
Lenny Panggabean
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Financial Statements ◽  
Economic Community ◽  
The Public ◽  
Spss Software ◽  
Role Of Women ◽  
Asean Economic Community ◽  
Medium Enterprises

Abstrak: Penelitian ini membahas peran yang dilakukan perempuan dalampengembangan Usaha Mikro Kecil dan Menengah (UMKM) sebagai tujuanberkompetisi pada Masyarakat Ekonomi ASEAN (MEA) di Kota Tangerang Selatan.Metode yang digunakan dalam penelitian ini adalah metode analisis deskriptifdengan cara mendeskripsikan atau menggambarkan data yang telah terkumpulsebagaimana adanya tanpa bermaksud membuat kesimpulan yang berlaku untukumum atau generalisasi. Metode analisis data yang digunakan adalah RegresiLinear Berganda dengan menggunakan software SPSS. Hasil penelitianmenunjukkan peran perempuan dalam peningkatan usaha dan laporan keuangansecara bersama-sama berpengaruh positif dan signifikan terhadapPengembangan UMKM, secara parsial pengaruh peran perempuan dalampeningkatan usaha berpengaruh positif dan signifikan terhadap pengembanganUMKM, secara parsial laporan keuangan berpengaruh positif dan signifikanterhadap Pengembangan UMKM. Pengaruh peran perempuan dalam peningkatanusaha dan laporan keuangan dapat menjelaskan variasi dari PengembanganUMKM adalah sebesar 74% sedangkan sisanya sebesar 26% dijelaskan olehvariabel-variabel independen yang tidak diteliti.Kata kunci: Perempuan, Ekonomi, Laporan Keuangan, Pengembangan UMKM Abstract: This study discusses the role of women in the development of Micro Smalland Medium Enterprises as a goal of competing in the Asean Economic Community(AEC) in South Tangerang City. The method used in this research is descriptiveanalysis method describing data that has been collected as it is without intending tomake conclusions that are applicable to the public or generalization. Data analysismethod used is multiple linear regression using SPSS software. The results showedthe role of women in increasing business and financial statements together had apositive and significant effect on the development of MSMEs, partially the influenceof the role of women in increasing business had a positive and significant effect onthe development of MSMEs, partially the financial statements had a positive andsignificant effect on the development of MSMEs . The influence of the role of womenin improving business and financial statements can explain the variation of MSMEDevelopment by 74% while the remaining 26% is explained by independentvariables not examined.Key Words: Women, Economy, Finance Report, UMKM Development

scholarly journals Analiza porównawcza znaczenia wyników finansowych i przepływów pieniężnych dla wartości rynkowej w polskim sektorze bankowym

2015 ◽  
Vol 2 (3) ◽  
pp. 51-62
Author(s):  
Piotr Bolibok
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Banking Sector ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Cash Flows ◽  
Consolidated Financial Statements ◽  
Warsaw Stock Exchange

The paper compares the relevance of earnings and cash flows for market valuein the Polish banking sector. The study used linear regression analysis based onthe data from separate and consolidated financial statements of 18 domesticallybasedcommercial banks listed on the Warsaw Stock Exchange over the period1998–2013. The results indicate that net earnings reported by the examined banksare more value-relevant than both net cash flows and cash flows to equity.

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