scholarly journals The Effect of Earnings Aggressiveness, Earnings Smoothing on Return of Stock

2014 ◽  
Vol 6 (6) ◽  
pp. 509-523
Author(s):  
Muammar Khaddaf ◽  
Khaira Amalia F . ◽  
Rahmanta .
Keyword(s):  
Trading Volume ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Cost Of Equity ◽  
Volume Activity ◽  
Earnings Smoothing ◽  
Negative Effect ◽  
The Relationship ◽  
Positive Effect

This study aims to examine the moderating role of trading volume activity and cost of equity between earnings aggressiveness and earnings smoothing on return of stock. It includes the analysis of earnings persistent in strengthening the relationship between earnings aggressiveness, earnings smoothing, the cost of equity and trading volume activity as well as their effect on return of stock. The sample of study is 32 banking companies which pay dividends and which shares actively traded at the Indonesian Stock Exchange (BEI) whereby the period of observation took place from 2007 to 2011. The method uses a multiple linear regression analysis using SPSS as the data processing tools. The results of this study establish that the earnings aggressiveness and earnings smoothing simultaneously and significantly affect the trading volume activity. The earnings smoothing has a negative effect and is significant on the trading volume activity, while earnings aggressiveness has a positive effect and is significant on the trading volume activity. Meanwhile, the trading volume activity has positive effect and is significant on return of stock and the earnings persistence is moderating the relationship between earnings aggressiveness and earnings smoothing on the trading volume activity.

scholarly journals The Effect of Profitability and Liquidity on Firm Value with Leverage as Moderating Variable in Companies That are Joined in LQ45 and Listed on the Indonesia Stock Exchange for the Period 2007-2019

2021 ◽  
Vol 8 (7) ◽  
pp. 344-352
Author(s):  
Regina Clara Febrinta Br Bukit ◽  
Iskandar Muda ◽  
Erwin Abubakar
Keyword(s):  
Firm Value ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Analysis Technique ◽  
Dependent Variables ◽  
Negative Effect ◽  
The Relationship ◽  
Positive Effect

The research objective was to examine and analyze the effect of profitability and liquidity on firm value in companies corporated in LQ 45 and listed on the Indonesia Stock Exchange and test whether leverage can moderate the relationship between the independent and dependent variables. This research is causal research using secondary data. The population of this study is companies that are members of the LQ45 on the Indonesia Stock Exchange from 2007 to 2019. The method of determining the sample uses purposive sampling so that a sample of 10 companies is multiplied by 13 years of research to obtain 130 observations. The analysis technique used in this study uses multiple linear regression analysis and moderating tests with the R Studio tools. The results of this study simultaneously profitability and liquidity have a significant effect on firm value. The results partially profitability has a significant positive effect on firm value, liquidity has an insignificant negative effect on firm value. Meanwhile, for simultaneous moderating, the results show that leverage can moderate the relationship between profitability and liquidity simultaneously on firm value, and partially leverage cannot moderate the relationship between profitability and firm value. Leverage is not able to moderate the relationship between liquidity and firm value. Keywords: profitability, liquidity, leverage, firm value.

scholarly journals PENGARUH WORKING CAPITAL TURNOVER (WCT), CURRENT RATIO (CR), DAN TOTAL ASSETS TURNOVER (TATO) TERHADAP PROFITABILITAS

2021 ◽  
Vol 8 (1) ◽  
pp. 1-8
Author(s):  
Melia Trie Utami ◽  
Gusganda Suria Manda
Keyword(s):  
Research Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Coefficient Of Determination ◽  
Working Capital ◽  
Return On Assets ◽  
Current Ratio ◽  
Negative Effect ◽  
Positive Effect

The purpose of this study was to examine and analyze the effect of Working Capital Turnover (WCT), Current Ratio (CR), and Total Assets Turnover (TATO) on Profitability with the Return On Assets (ROA) proxy on cigarette sub sector companies listed on the Indonesia Stock Exchange (IDX) quarterly in 2014-2019, both partially and simultaneously. The research method used is descriptive verification with quantitative approaches. The sample in this study used purposive sampling. The statistical method used is the method of multiple linear regression analysis. The results showed that the Working Capital Turnover (WCT), Current Ratio (CR), and Total Assets Turnover (TATO) simultaneously had a significant effect on the Return on Assets (ROA) profitability. Partially Working Capital Turnover (WCT) has a significant negative effect on Return on Assets (ROA) profitability, Current Ratio (CR) has no effect on Return on Assets (ROA) Profitability, and Total Assets Turnover (TATO) has a significant positive effect on Return on Profitability Assets (ROA). The coefficient of determination obtained by 0.429 means that only 42.9% Profitability Return on Assets (ROA) is influenced by Working Capital Turnover (WCT), Current Ratio (CR), and Total Assets Turnover (TATO) and the rest 57.1 % is influenced by other variables.

scholarly journals Pengaruh NPL, LDR, dan CAR padaROA Perusahaan Perbankan yang Terdaftar di BEI Tahun 2014-2016

2018 ◽  
pp. 2096
Author(s):  
Putu Intan Trisna Dewi ◽  
I Ketut Suryanawa
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Capital Adequacy ◽  
Return On Assets ◽  
Analysis Technique ◽  
Capital Adequacy Ratio ◽  
Negative Effect ◽  
Positive Effect

Banking plays an important role in influencing economic activity. Banking is required to gain profit so as to compete in order to maintain its survival. The profit is used to pay for all types of operational costs. This research was conducted in Banking Companies Listed in Indonesia Stock Exchange Period Year 2014 - 2016. The number of samples is 20 banks, with the method of purposive sampling technique. Data collection is done by observation or observation. The analysis technique used is multiple linear regression analysis. Based on the result of research, it is known that non performing loan has negative effect on return on asset, loan to deposit ratio has positive effect on return on asset, and capital adequacy ratio has negative effect on return on asset. Keywords: Non Performing Loan, Loan to Deposit Ratio, Capital Adequacy Ratio, Return On Assets.  

Relationship Between Personality Traits and Academic Achievement Among College Students

2015 ◽  
Vol 5 (2) ◽  
pp. 123-133
Author(s):  
Štefan Vendel
Keyword(s):  
Academic Achievement ◽  
Regression Analysis ◽  
Personality Traits ◽  
Grade Point Average ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Grade Point ◽  
Negative Effect ◽  
The Relationship ◽  
Positive Effect

The study aims to investigate the relationship between personality traits and academic achievement of university students. The sample consisted of 100 students, aged from 22 to 25 years. The shortened version of NEO-FFI was used to measure personality traits. Academic achievement was measured by the grade point average gained during the first three years of university study. The data were evaluated by the Multiple linear regression analysis. The research has shown the negative effect of extraversion, and a positive effect of conscientiousness on academic achievement. As expected, the relationship between academic achievement and neuroticism, agreeableness and openess to experience was not confirmed.

scholarly journals Fundamental Factor Analysis on Stock Returns Based on the Panel Data of LQ'45 Index

2020 ◽  
Vol 3 (3) ◽  
pp. 132
Author(s):  
Sumani Sumani
Keyword(s):  
Stock Returns ◽  
Stock Return ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Significant Positive Effect ◽  
Fundamental Factor ◽  
Negative Effect ◽  
Positive Effect

This study aims to investigate the influence of fundamental factors on stock returns on the companies listed in the LQ’45 index in the Indonesia Stock Exchange. This research uses explanatory research design. The population consists of 45 companies listed in the LQ'45 index. The purposive sampling technique is used and collected a total of 23 companies as the sample. The number of samples was 23 companies because these companies consistently formed the LQ'45 index for the 2014-2018 periods. Those companies are fulfilling the criteria which are continually included in the LQ’45 index throughout the analysis period. Thus, the data panels used in this study were as much as 115 observations. Fundamental factors proxies by TATO, MBV, CR, DER, NPM, and EPS. The multiple linear regression analysis is used and the results showed that TATO has a significant positive effect on stock returns, MBV has a significant negative effect on stock returns, while CR, DER, NPM, and EPS have no significant effects on the stock return of LQ’45 index-listed companies.

scholarly journals Internal auditor reports a fraud: Courage and pressure

Accounting ◽  
2021 ◽  
Vol 7 (7) ◽  
pp. 1813-1818
Author(s):  
Dini Rosdini ◽  
Aria Farah Mita ◽  
Dyah Setyaningrum
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Income Smoothing ◽  
Company Size ◽  
Internal Auditor ◽  
Analysis Technique ◽  
Negative Effect ◽  
A Company ◽  
Positive Effect

Income smoothing is basically a management strategy to reduce fluctuating income levels. This study aims to determine the effect of company size, leverage and profitability on income smoothing in companies listed on the LQ45 Index of the Indonesia Stock Exchange for the 2017-2019 period. It was carried out on companies listed on the LQ45 Index of the Indonesia Stock Exchange in 2017-2019. Sampling was conducted by utilizing purposive sampling and obtained 11 companies, from which 33 data were collected. The analysis technique used was multiple linear regression analysis. Results showed that company size, leverage and profitability simultaneously can affect income smoothing of a company. Company size and profitability partially have a positive effect on income smoothing, while leverage has a negative effect on income smoothing.

scholarly journals FAKTOR – FAKTOR YANG BERPENGARUH TERHADAP INDEKS HARGA SAHAM GABUNGAN PADA BURSA EFEK INDONESIA

2018 ◽  
Vol 1 (2) ◽  
Author(s):  
Yohandes Rabiqy
Keyword(s):  
Exchange Rates ◽  
Interest Rates ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Monthly Data ◽  
Negative Effect ◽  
Positive Effect ◽  
Selection Of

Abstract: The purpose of this study was to determine the effect of the inflation, IBCinterest rate, and exchange rate on CSPI. The research was conducted on the Indonesia Stock Exchange (ISE) by using sample of 72 consisted of the entire variable monthly data during  2010  to  2015 with  the selection  of  the sample through a non probability sampling method by purposive sampling method and the data were analyzed with multiple linear regression analysis techniques. Based on the analysis found inflation, IBC interest rates, and exchange rates simultaneously affect the CSPI. The Inflation and IBC interest rates partially significant negative effect on the CSPI, this means an increase in inflation and IBC interest rates may result decrease value of CSPI. Exchange rates partially significant positive effect on CSPI. This means that the increase occurred in exchange rates can increase the value of CSPI.Kata kunci:   Inflasi, Suku Bunga, Kurs, Indeks Harga Saham Gabungan (IHSG)

scholarly journals Pengaruh Kepemilikan Institusional, Likuiditas, Dan Pertumbuhan Perusahaan Terhadap Kebijakan Utang

2019 ◽  
Vol 1 (2) ◽  
pp. 589-604
Author(s):  
Andri Zuda Abdurrahman ◽  
Erinos N.R ◽  
Salma Taqwa
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Multiple Linear Regression Analysis ◽  
Annual Reports ◽  
Negative Effect ◽  
Company Growth ◽  
The Relationship ◽  
Debt Policy

This study aims to find empirical evidence regarding the relationship between institutional ownership, liquidity, company growth towards the company's debt policy. The population in this study were 41 mining companies listed on the Stock Exchange in 2015-2017, with the number of samples used was 38 companies. Data used was secondary data in the form of annual reports obtained from the IDX website (www.idx.co.id). Testing in this study was carried out by multiple linear regression analysis. The results show that institutional ownership has no effect on debt policy, liquidity has a negative effect on debt policy and the company's growth has an effect on debt policy

scholarly journals THE DETERMINANTS OF PROFIT CHANGE IN MANUFACTURING COMPANIES AT THE INDONESIAN STOCK EXCHANGE

2019 ◽  
Vol 2 (1) ◽  
pp. 17-30
Author(s):  
Ariwan Joko Nusbantoro ◽  
Elok Sri Utami ◽  
Nori Alfiani Sanjaya
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies ◽  
Working Capital ◽  
Negative Effect ◽  
Positive Effect

This study examines the determinants of profit change of companies in the manufacturing sector listed at the Indonesia Stock Exchange. The independent variables include working capital ratio, time interest earned ratio, gross profit ratio, and firm size. The data are extracted from the companies’ financial statements covering a period from 2012 to 2015. A total of 83 companies met the sample selection criteria. Results using multiple linear regression analysis show that working capital ratio and gross profit ratio both have significant negative effect on profit change, the ratio of interest payment has no positive effect on profit change, and firm size has no significant effect on profit change.

scholarly journals Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan pada Tax Avoidance

2020 ◽  
Vol 30 (4) ◽  
pp. 886
Author(s):  
Ni Ketut Rai Riskatari ◽  
I Ketut Jati
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Significance Level ◽  
Negative Effect ◽  
The Government ◽  
Positive Effect

Tax avoidance is an effort made by taxpayers to reduce tax debt legally by utilizing loophole from tax regulations. Tax avoidance is a unique and complicated problem, on the one hand tax avoidance is allowed but on the other hand tax avoidance is not desired by the government. This research was conducted on property and real estate companies listed on the Indonesia Stock Exchange (BEI) for the 2014-2018 period. The sample selection in this study uses a purposive sampling technique with predetermined criteria and a sample of 22 companies is obtained. The data analysis technique used is multiple linear regression analysis. The hypothesis testing method uses a significance level of 5 percent. Based on the results of the study indicate that the profitability variable has a negative effect on tax avoidance, leverage variable has a positive effect on tax avoidance and company size has a positive effect on tax avoidance. Keywords: Tax Avoidance; Profitability; Leverage; Firm Size.

Sign in / Sign up

Export Citation Format

Share Document