scholarly journals INTEGRATED REPORTING DISCLOSURE, BUSINESS COMPLEXITY AND FIRM VALUE

2020 ◽  
Vol 12 (1) ◽  
pp. 1-6
Author(s):  
Seful Komar ◽  
Nurmala Ahmar ◽  
Dwi Prastowo Darminto
Keyword(s):  
Firm Value ◽  
Information Disclosure ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Analysis Tool ◽  
Manufacturing Companies ◽  
Integrated Reporting ◽  
Relationship Of ◽  
Business Complexity

This study empirically investigates the effect of disclosure elements of integrated reporting on firm value. Business complexity is used as a moderating variable in the effect of integrated reporting on firm value. A total of 189 samples of manufacturing companies registered on the Indonesia Stock Exchange in 2015-2017 met the criteria using the purposive sampling method. A multiple linear regression analysis using SEM-PLS program is employed as a data analysis tool. The results showed that integrated reporting has significant effect on firm value. Business complexity moderates the relationship of disclosure integrated reporting to firm value. The better quality of information disclosure from element of integrated reporting increases investor confidence thereby increasing firm value.

scholarly journals Pengaruh Kinerja Keuangan, Kebijakan Dividen, Dan Kepemilikan Manajerial Terhadap Nilai Perusahaan

Owner ◽  
2022 ◽  
Vol 6 (1) ◽  
pp. 658-667
Author(s):  
Tutik Alawiyah ◽  
Kartika Hendra Titisari ◽  
Yuli Chomsatu
Keyword(s):  
Financial Performance ◽  
Firm Value ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Managerial Ownership ◽  
Analysis Tool ◽  
Manufacturing Companies

This study aims to examine and analyze the effect of financial performance (profitability, liquidity, leverage), dividend policy and managerial ownership on firm value. Manufacturing companies in the consumer goods sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period are the samples in this study. Samples were obtained as many as 9 companies using purposive sampling technique. Multiple linear regression analysis tool. Financial performance is measured using profitability, liquidity, and leverage. The results of the study found that profitability and managerial ownership have an effect on firm value, while liquidity, leverage and dividend policy have no effect on firm value.

scholarly journals PENGARUH LEVERAGE FINANCIAL DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN (STUDI PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA)

2012 ◽  
Vol 8 (2) ◽  
pp. 116-141
Author(s):  
Sri Indira Hartawati
Keyword(s):  
Firm Value ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies ◽  
Financial Leverage ◽  
Exchange Data

This study aims to examine and analyze the effect of partially or simultaneously financial leverage and dividend policy on firm value in manufacturing companies on the Indonesian stock exchange. Data collection uses secondary data using purposive sampling technique. The population in this study is the automotive sub-sector manufacturing companies and components listed on the Indonesia stock exchange during the 2014-2016 period of 15 companies, while the samples taken were the number of observations for 3 years (2014-2016) with the number of companies observing 12 obtained were analyzed using multiple linear regression analysis. The results show that all hypotheses have a significant effect based on the t test and F test. This means that both partially and simultaneously financial leverage and dividend policy have a significant effect on firm value in manufacturing companies on the Indonesian stock exchange.

scholarly journals Accrual Earnings Management and Real Earnings Management: Increase or Destroy Firm Value?

2019 ◽  
Vol 6 (2) ◽  
pp. 8 ◽  
Author(s):  
I Putu Edi Darmawan ◽  
Sutrisno T ◽  
Endang Mardiati
Keyword(s):  
Linear Regression ◽  
Earnings Management ◽  
Multiple Linear Regression ◽  
Firm Value ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Real Earnings Management ◽  
Analysis Tool ◽  
Negative Effect

This study aims to investigate empirically the effect of accrual earnings management and real earnings management on firm value. The analysis technique used is multiple linear regression analysis. The research samples were manufacturing firms listed on the Indonesia Stock Exchange during the period of 2013 to 2017. The analysis tool used is Multiple Linear Regression. The test results showed that accrual earnings management measured by discretionary accruals did not affect on value of the firm. Real earnings management was found to have a negative effect on firm value.

Pengaruh Free Cash Flow, Operating Cash Flow, dan Dividend Payout Ratio Terhadap Nilai Perusahaan

2018 ◽  
Vol 10 (1) ◽  
pp. 52-65
Author(s):  
Suwaldiman Suwaldiman
Keyword(s):  
Cash Flow ◽  
Firm Value ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Free Cash Flow ◽  
Manufacturing Companies ◽  
Dividend Payout ◽  
Operating Cash Flow ◽  
The Impact

            This research examines the impact of free cash flow, operating cash flow, and dividend payout ratio on the firm value which is represented by stock return.             This research employees a multiple linear regression analysis to test the hypothesis. Samples used in this research are 159 manufacturing companies registered in Indonesia Stock Exchange for the period of 2013, 2014, and 2015.             This research reveals that free cash flow and operating cash flow have no significant impact on the firm value. Those variables seem having no important contents in the point of view of investors. Therefore they do not response to the information. However, this research proves that dividend payout ratio have significant impact on the firm value. It can be concluded that dividend payout ratio is more important than those of free cash flow and operating cash flow. Investors will positively response to the dividend information and it will significantly increase the firm value.

scholarly journals ANALISIS PENGARUH RASIO KEUANGAN TERHADAP NILAI PERUSAHAAN

MAKSIMUM ◽  
2019 ◽  
Vol 8 (3) ◽  
pp. 1
Author(s):  
Ika Listyawati ◽  
Rosiana Ramadhan
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Capital Structure ◽  
Multiple Linear Regression ◽  
Firm Value ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies

The purpose of this study was to test and analyze the influence of financial ratios on firm value carriedout in the manufacturing companies listed on the Indonesia Stock Exchange period 2013 to 2017. The samplingin this study used a purposive sampling technique. Based on predetermined criteria, this study uses multiplelinear regression analysis with the help of the SPSS program. The results of multiple linear regression analysis were obtained by the regression equation Y = α +β1x1 + β2x2 + β3x3 + ε. Based on the results of hypothesis testing, it was found that the variables of profitabilityand capital structure had a positive and significant effect on the value of the company, while the variablegrowth of the company was not significant towards firm value.

scholarly journals PENGARUH LEVERAGE FINANCIAL DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN (STUDI PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA)

2019 ◽  
Vol 15 (2) ◽  
pp. 116-138
Author(s):  
Abdul Wahab
Keyword(s):  
Firm Value ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies ◽  
Financial Leverage ◽  
Exchange Data

This study aims to examine and analyze the effect of partially or simultaneously financial leverage and dividend policy on firm value in manufacturing companies on the Indonesian stock exchange. Data collection uses secondary data using purposive sampling technique. The population in this study is the automotive sub-sector manufacturing companies and components listed on the Indonesia stock exchange during the 2014-2016 period of 15 companies, while the samples taken were the number of observations for 3 years (2014-2016) with the number of companies observing 12 obtained were analyzed using multiple linear regression analysis. The results show that all hypotheses have a significant effect based on the t test and F test. This means that both partially and simultaneously financial leverage and dividend policy have a significant effect on firm value in manufacturing companies on the Indonesian stock exchange.

scholarly journals The Effect of Tax Avoidance and Dividend Policies on Company Value With Leverage as Moderation Variables

2021 ◽  
Vol 4 (1) ◽  
pp. 25
Author(s):  
Muhammad Rizal Saragih ◽  
Rusdi Rusdi
Keyword(s):  
Stock Prices ◽  
Firm Value ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Market Price ◽  
Tax Avoidance ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies ◽  
Company Value

A high increase in company value is a long-term goal that must be achieved by a company, which is reflected in the market price of its shares because investors' assessment of the company can be seen through the movement of the stock prices of companies listed on the stock exchange. stock exchange for companies that have gone public. This has an impact on shareholders to maintain their investment and potential investors are interested in investing in the company. This study aims to analyze the effect of tax avoidance and dividend policy on firm value with leverage as a moderating variable. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2018, totaling 166 companies, while the sample of this study was 18 companies with a purposive sampling method. The research method used is descriptive statistics, classic assumption testing and hypothesis testing multiple linear regression analysis. The results show that tax avoidance is not significant to firm value, dividend policy has a significant effect on firm value, leverage does not moderate tax avoidance on firm value, leverage. does not moderate dividend policy on firm value, and tax avoidance and dividend policy affect firm value

PENGARUH KUALITAS LABA TERHADAP NILAI PERUSAHAAN DENGAN REAKSI PASAR SEBAGAI VARIABEL INTERVENING

2018 ◽  
Vol 3 (1) ◽  
pp. 67-76
Author(s):  
Jonathan Jonathan ◽  
Nera Marinda Machdar
Keyword(s):  
Firm Value ◽  
Market Reaction ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Linear Regression Analysis ◽  
Control Variable ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies ◽  
Earning Quality

This study aims to determine the effect of earnings quality to firm value with market reaction as intervening variable. This study conducted by using the secondary data. Analysis method was the multiple linear regression analysis by utilizing SPSS 22 program and path analysis. The population in this study is the manufacturing companies listed on the Indonesian Stock Exchange during the period 2010-2015. The determination of the sample used a purposive sampling method and obtained 104 companies as a sample. The result showed that (a) earnings quality significantly negative affect on firm value, (b) earnings quality doesn’t effect significantly of firm value through market reaction,  (c) earnings quality doesn’t effect significantly of market reaction and (d) debt equity ration and leverage as control variable, only debt quity ratio significantly effect of firm value . Keywords: earning quality, firm value, market reaction, abnormal return

Determinan Nilai Perusahaan Manufaktur di Bursa Efek Indonesia

2020 ◽  
Vol 3 (2) ◽  
pp. 91-96
Author(s):  
Irma Sari Permata ◽  
Mulyadi
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Interest Rates ◽  
Firm Value ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Positive Effect

The purpose of this study is to analyze the company’s micro factors such as liquidity (CR), solvency (DER) as well as macro factors, namely interest rates to firm value (Tobin’Q) so that they can assess the development of good company conditions. The companies studied were manufacturing companies listed on the Indonesia Stock Exchange in period of 2014 – 2018. The method of this research was explanatory research. Samples were taken by purposive sampling from a population of manufacturing companies that met the sample criteria. The analysis used is multiple linear regression analysis. The results showed that liquidity and dividends had a significant positive effect on firm value, while solvency did not support the hypothesis. Implications and suggestions are discussed in the article.

scholarly journals Pengaruh Investment Opportunity Set (IOS), Kebijakan Dividen, Dan Opportunistic Behavior Terhadap Nilai Perusahaan

2019 ◽  
Vol 1 (3) ◽  
pp. 1392-1410
Author(s):  
Rika Amanda Amanda Putri ◽  
Mia Angelina Setiawan
Keyword(s):  
Firm Value ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Opportunistic Behavior ◽  
Manufacturing Companies ◽  
Investment Opportunity ◽  
Investment Opportunity Set ◽  
Negative Effect

The purposeof this study was to examine the effect of Investement Opportunity Set (IOS), dividend policy, and opportunistic behavior on firm value at Manufacturing Companies listed on Stock Exchange in 2015-2018. This study used secondary data from the company’s annual report. The samplimg method in this study used purposive sampling, the final sample obtained was 29 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018. The analysis in this study used multiple linear regression analysis. The results showed that the Investment Opportunity Set (IOS) used price proxy (MBVE) and investment proxy (CAPBVA) have a significant positive effect on firm value, while the dividen policy and opportunistic behavior have a negative effect on firm value but not significant.

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