scholarly journals Impact of Leverage and Firm Size on Earnings Persistence with Managerial Ownership as Moderating Variables

2021 ◽  
Vol 6 (5) ◽  
pp. 132-139
Author(s):  
Dade Nurdiniah ◽  
Chita Oktapriana ◽  
Iren Meita ◽  
Milla Damay Yanti
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Firm Size ◽  
Hypothesis Test ◽  
Significance Test ◽  
Coefficient Of Determination ◽  
Earnings Persistence ◽  
Managerial Ownership ◽  
Manufacturing Companies

This study aims to examine and analyze the effect of leverage and firm size on earnings persistence with managerial ownership as a moderating variable. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange in 2016-2019. The sample selection method used purposive sampling criteria, while the data analysis methods used in this study were multiple regression analysis and moderated regression analysis. Before analysing the data, first perform the classical assumption test, after the data is declared to meet the test criteria, then a hypothesis test is carried out consisting of multiple regression analysis, coefficient of determination test (R-squares), simultaneous significance test (F-test), significance test partial test (t-test) and moderated regression analysis (MRA). The results showed that leverage had a positive effect on earnings persistence, and firm size had no effect on earnings persistence, while managerial ownership was unable to moderate the effect of leverage and firm size on earnings persistence.

scholarly journals ANALYSIS OF FACTORS AFFECTING CELLULAR BUSINESS INCOME IN SUKABUMI CITY 2019

Jurnal USAHA ◽  
2021 ◽  
Vol 2 (1) ◽  
pp. 43-57
Author(s):  
Danang Wijayanto Wijayanto ◽  
Yohanes Jhony Kurniawan ◽  
Hariyatno Hariyatno Hariyatno
Keyword(s):  
Regression Analysis ◽  
Mobile Phone ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Quantitative Research ◽  
Significance Test ◽  
Coefficient Of Determination ◽  
Literature Study ◽  
Quantitative Research Methods ◽  
Factors Affecting

This research was conducted to determine the influence of mobile phone sales, sales of credit vouchers and sales of handphone accessories to the revenue of cellular entrepreneurs in the City of Sukabumi. Data collection in research carried out by interview, observation and literature study. Test equipment used with multiple regression analysis, regression coefficient analysis, coefficient of determination with testing partial and simultaneous testing. This study used quantitative research methods aimed at testing predetermined hypotheses. The sample used in this study amounted to 40 respondents. Analysis of the data used is the multiple regression analysis test and the classic assumption test. From the results of the significance test, there is a significant simultaneous influence (together) of the variables of mobile phone sales, sales of credit vouchers and sales handphone accessories to the revenue of cellular entrepreneurs. While based on partial testing, there is a significant influence of mobile phone sales, sales of credit vouchers and sales of handphone accessories to the revenue of cellular entrepreneurs. And the order of variable contribution that influences the revenue of cellular entrepreneurs is the variable of sales of the credit vouchers, sales of handphone accessories and mobile phone sales.

scholarly journals Pengaruh Likuiditas, Leverage, Intensitas Modal, dan Ukuran Perusahaan Terhadap Agresivitas Pajak

2020 ◽  
Vol 2 (1) ◽  
pp. 9-16
Author(s):  
Hadi Cahyadi ◽  
Catherine Surya ◽  
Henryanto Wijaya ◽  
Susanto Salim
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Firm Size ◽  
Stock Exchange ◽  
Capital Intensity ◽  
Manufacturing Companies ◽  
Tax Aggressiveness ◽  
The Impact

In this study aims to examine the impact of liquidity, leverage, capital intensity, and firm size as moderation variable to tax aggressiveness in listed manufacturing entities in IDX (Indonesian Stock Exchange) period 2015-2018. This study use 65 manufacturing companies as sample in this study and also use multiple regression analysis. Results of this study indicate that liquidity were’nt significant negative to tax aggressiveness, and leverage were significant positive to tax aggressiveness, capital intensity not significant positive to tax aggressiveness, firm size not significant negative to tax aggressiveness, firm size is able to moderate liquidity, leverage, and capital intensity to tax aggressiveness.

scholarly journals PENGARUH IKLIM KERJA DAN MOTIVASI TERHADAP KINERJA UKM BINAAN BANK SUMUT CABANG KAMPUNG BARU MEDAN

2021 ◽  
Vol 9 (1) ◽  
pp. 75-85
Author(s):  
Yohny Anwar
Keyword(s):  
Regression Analysis ◽  
Social Science ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Asset Management ◽  
Financial Management ◽  
Hypothesis Test ◽  
Coefficient Of Determination ◽  
Regional Income ◽  
Management Agency

Penelitian ini bertujuan untuk mengetahui dan mengananlisis kinerja Aparatur  Pada Badan Pengelolaan Keuangan Pendapatan dan Aset Daerah (BPKPAD) Kota Binjai yang terdiri dari insentif, disiplin,prestise terhadap kinerja Metode analisis data yang digunakan dalam penelitian ini menggunakan analisis regresi berganda (Multiple Regression Analysis) dengan melakukan uji kualitas data, uji asumsi klasik, uji hipotesis dan koefisisen determinasi dengan menggunakan program Statistical Package for Social Science (SPSS). Populasi dalam penelitian ini adalah seluruh pegawai yang  berstatus PNS pada Badan Pengelolaan Keuangan, Pendapatan dan Aset Daerah (BPKPAD) Kota Binjai yang berjumlah 93 orang pegawai. Seluruh populasi digunakan sebagai sampel.  Hasil penelitian ini membuktikan bahwa Secara parsial variabel disiplin, insentif, dan prestise berpengaruh positif dan signifikan terhadap kinerja aparatur pada Badan Pengelolaan Keuangan Pendapatan dan Aset Daerah Kota Binjai. Disiplin merupakan variabel dominan dalam mempengaruhi kinerja aparatur pada Badan Pengelolaan Keuangan Pendapatan dan Aset Daerah Kota Binjai. Disiplin, insentif, dan prestise secara simultan berpengaruh positif signifikan terhadap kinerja aparatur pada Badan Pengelolaan Keuangan Pendapatan dan Aset Daerah Kota Binjai. AbstractThis study aims to determine and analyze the performance of the Apparatus at the Regional Income and Asset Financial Management Agency (BPKPAD) of Binjai City which consists of incentives, discipline, prestige for performance.The data analysis method used in this study uses multiple regression analysis with multiple regression analysis. perform data quality test, classic assumption test, hypothesis test and coefficient of determination using the Statistical Package for Social Science (SPSS) program. The population in this study were all employees with civil servant status at the Binjai City Financial, Revenue and Asset Management Agency (BPKPAD) totaling 93 employees. The entire population is used as the sample. The results of this study prove that partially the variables of discipline, incentives, and prestige have a positive and significant effect on the performance of officials at the Regional Income and Asset Financial Management Agency of Binjai City. Discipline is the dominant variable in influencing the performance of officials at the Binjai City Regional Income and Asset Financial Management Agency. Discipline, incentives, and prestige simultaneously have a significant positive effect on apparatus performance at the Binjai City Regional Income and Asset Financial Management Agency. Keywords: Emotional Intelligence, Self-Efficacy, OCB, Employee Performance

scholarly journals DETERMINANT OF BUDGETARY SLACK ON OPD OF KEBUMEN DISTRICT GOVERNMENT

2019 ◽  
Vol 4 (2) ◽  
pp. 151
Author(s):  
Eka Fitria Ambarini ◽  
Mispiyanti Mispiyanti
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Causal Relationship ◽  
Multiple Regression ◽  
Sampling Technique ◽  
Self Esteem ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Budgetary Slack ◽  
District Government

This study aimed to examine the causal relationship between budget emphasis, self-esteem and budget participation by using primary data collected by distributing questionnaires to the respondent. The population was the OPD Regency of Kebumen with a purposive sampling as a sampling technique. From 75 questionnaires that have been distributed, 70 questionnaires have been received and only 43 questionnaires that could be processed. This studied used multiple regression analysis methods. The study showed that based on the t-test:  budget emphasis and self-esteem have a positive and significant effect on budgetary slack, while budget participation does not affect budgetary slack. The coefficient of determination (R²) showed 29,5%, that was mean 29,5% variable of budgetary slack influenced by variables budget emphasis, self-esteem, and budget participation but 70,5% explained by other variables which not exist in this research

scholarly journals Pengaruh Mekanisme Bonus, Tunneling Incentive, dan Debt Covenant Terhadap Transaksi Transfer Pricing

2020 ◽  
Vol 12 (1) ◽  
pp. 56-66
Author(s):  
Istiqomah ◽  
Baihaqi Fanani
Keyword(s):  
Regression Analysis ◽  
Empirical Study ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Debt Covenant

The Effect of Bonus Mechanisms, Tunneling Incentive and Debt Covenant on Transfer Pricing Transactions. (Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange in 2014-2018).This study aims to determine the effect of bonus mechanism, tunneling incentive and debt covenants on transfer pricing transactions in manufacturing companies listed on the Indonesia Stock Exchange in the period of 2014-2018.The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange in the period 2014-2018. By using purposive sampling method which consists of 6 companies. The data used in the form of financial statements with multiple regression analysis methods are processed using SPSS 23. The results of the study that the bonus mechanism affected the transfer pricing transaction with a significant value of 0.002, tunneling incentive affected the transfer pricing transaction, with a significant value of 0.004 and the debt covennat had no effect on the transfer pricing transaction with a significant value of 0.153.

Faktor-Faktor yang Mempengaruhi Profitabilitas Bank Muamalat di Indonesia

2020 ◽  
Vol 6 (3) ◽  
pp. 716
Author(s):  
Yuwita Ariessa Pravasanti ◽  
Wikan Budi Utami
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Secondary Data ◽  
Sampling Technique ◽  
Analytical Tool ◽  
Financial Data ◽  
Coefficient Of Determination ◽  
Bank Profitability ◽  
Demand Deposits

This study aims to obtain empirical evidence related to the influence of Indonesian Muamalat bank profitability. Characteristics of the influence of wadi'ah demand deposits, wadi’ah savings and mudharabah savings. This study uses secondary data with quarterly financial data population of PT. Bank Muamalat Indonesia from 2011 to 2018. The sampling technique uses quarterly financial data of PT. Bank Muamalat Indonesia has 32 data. The analytical tool used is multiple regression analysis. The results showed that the wadi'ah giro variable partially had a significant effect on profit / ROA. Show that t count is 2,356 ≥ t table is 1,699 while the value of Sig. t 0.026 ≤ Sig.α 0.05. Wadi'ah savings variable partially has a significant effect on profit / ROA. Shows that t count is - 3,135 ≤ t table is 1,699 while Sig. 0.004 ≤ α 0.05. Mudharabah savings variable partially has a significant effect on profit / ROA. Shows that t arithmetic of - 0.334 ≤ t table of 1.699 while the value of Sig. α 0.741 ≥ 0.05, then Ho is rejected and H1 is accepted. The results showed that multiple regression analysis obtained the coefficient of determination (R2) was 0.412 or equal to 41.2%. This means that Wadi'ah Giro, Wadi'ah Savings and Mudharabah Savings jointly affect bank profitability.

scholarly journals THE EFFECT OF FIRM SIZE AND LEVERAGE ON VALUE OF THE FIRM (EMPIRICAL STUDY ON BUMN LISTED IN INDONESIAN STOCK EXCHANGE 2012 - 2017)

2019 ◽  
Author(s):  
novi yanti
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Firm Size ◽  
Firm Value ◽  
Stock Exchange ◽  
Hypothesis Test ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Coefficient Of Determination

This study aims to determine affect of size and leverage on firm value of BUMN companies listed on the Stock Exchange in 2012-2017 either partially or simultaneously. The population in this study are all of BUMN companies listed on the Stock Exchange from 2012-2017, which amounted to 20 companies. The sample is in the form of selected BUMN company financial statements with certain criteria from 2012-2017. The analytical method used is multiple linear regression analysis and coefficient of determination. Hypothesis testing uses t test and F test. The results of multiple linear regression analysis indicate that firm size has a negative effect on firm value. Leverage has a positive effect on firm value. The results of the partial hypothesis test indicate that size has a significant effect on firm value while leverage does not have a significant effect on firm value. Simultaneously size and leverage have a significant effect on firm value. The contribution of size and leverage to company value is 43.8% and the remaining 56.2% is influenced by other variables.

scholarly journals Persistensi Laba Dimediasi Corporate Social Responsibility Pada Perusahaan Manufaktur Sektor Insustri Konsumsi Makanan Dan Minuman Di Bursa Efek Indonesia

2019 ◽  
Vol 6 (02) ◽  
pp. 91-110
Author(s):  
Afdil Malik Ibrohim ◽  
Darmansyah ◽  
Muhammad Yusuf
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Multiple Regression ◽  
Cash Flow ◽  
Firm Size ◽  
Earnings Persistence ◽  
Manufacturing Companies ◽  
Cash Flow Volatility ◽  
Corporate Social ◽  
Industry Sectors

ABSTRACT This research is aimed to examine andfind out empirical evidence o f the influence o f Cash Flow Volatility, Sales Volatility, Leverage, Firm size, Corporate Social Responsibility (CSR) on earnings persistence and the influence o f Cash Flow Volatility, Sales Volatility, Leverage, Firm size on earnings persistence when mediated by Corporate Social Responsibility (CSR) in manufacturing companies consumer goods industry sectors food and beverages listed on the Indonesia Stock Exchange period 2011-2015. The sampling method used is purposive sampling, of the population of in manufacturing companies consumer goods industry sectors food and beverages  that exist, would have taken some samples were selected based on certain criteria. Data were tested by means of the classic assumption by using multiple regression analysis techniques (multiple regression) using SPSS 22 for windows. The results show that Cash Flow Volatility, Sales Volatility, Firm size, Corporate Social Responsibility (CSR)  partially have no influence significant  on Earning persistence. Leverage has  significant effect to earnings persistence. Cash Flow Volatility on earnings persistence when mediated by Corporate Social Responsibility (CSR) have significant effect. Sales Volatility, Firm size, Leverage on earnings persistence  when mediated by Corporate Social Responsibility (CSR) have not significant effect. The tests are based on a confidence level of 95%, and an error rate of 5%. ABSTRAK Penelitian ini bertujuan untuk menguji dan mengisi bukti empiris pengaruh Volatilitas Arus Kas, Volatilitas Penjualan, Leverage, Ukuran Perusahaan, Tanggung Jawab Sosial Perusahaan (CSR) terhadap persistensi laba dan pengaruh Volatilitas Arus Kas, Volatilitas Penjualan, Leverage, Perusahaan ukuran pada persistensi pendapatan ketika dimediasi oleh Corporate Social Responsibility (CSR) di perusahaan manufaktur sektor industri barang konsumsi makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2011-2015. Metode pengambilan sampel yang digunakan adalah purposive sampling, dari populasi perusahaan manufaktur sektor industri barang konsumsi makanan dan minuman yang ada, pasti diambil beberapa sampel yang dipilih berdasarkan kriteria tertentu. Data diuji dengan menggunakan asumsi klasik dengan menggunakan teknik analisis regresi berganda (multiple regression) menggunakan SPSS 22 for windows. Hasil penelitian menunjukkan bahwa Volatilitas Arus Kas, Volatilitas Penjualan, ukuran Perusahaan, Corporate Social Responsibility (CSR) secara parsial tidak memiliki pengaruh yang signifikan terhadap Earning Persistence. Leverage berpengaruh signifikan terhadap persistensi laba. Volatilitas Arus Kas terhadap persistensi laba ketika dimediasi oleh Corporate Social Responsibility (CSR) memiliki pengaruh yang signifikan. Volatilitas Penjualan, ukuran Perusahaan, Leverage pada persistensi laba ketika dimediasi oleh Corporate Social Responsibility (CSR) tidak memiliki pengaruh yang signifikan. Tes didasarkan pada tingkat kepercayaan 95%, dan tingkat kesalahan 5%. JEL Classification: Q56, M41

scholarly journals Persistensi Laba Dimediasi Corporate Social Responsibility Pada Perusahaan Manufaktur Sektor Insustri Konsumsi Makanan Dan Minuman Di Bursa Efek Indonesia

2019 ◽  
Vol 6 (02) ◽  
pp. 91-110
Author(s):  
Afdil Malik Ibrohim ◽  
Darmansyah ◽  
Muhammad Yusuf
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Multiple Regression ◽  
Cash Flow ◽  
Firm Size ◽  
Earnings Persistence ◽  
Manufacturing Companies ◽  
Cash Flow Volatility ◽  
Corporate Social ◽  
Industry Sectors

ABSTRACT This research is aimed to examine andfind out empirical evidence o f the influence o f Cash Flow Volatility, Sales Volatility, Leverage, Firm size, Corporate Social Responsibility (CSR) on earnings persistence and the influence o f Cash Flow Volatility, Sales Volatility, Leverage, Firm size on earnings persistence when mediated by Corporate Social Responsibility (CSR) in manufacturing companies consumer goods industry sectors food and beverages listed on the Indonesia Stock Exchange period 2011-2015. The sampling method used is purposive sampling, of the population of in manufacturing companies consumer goods industry sectors food and beverages  that exist, would have taken some samples were selected based on certain criteria. Data were tested by means of the classic assumption by using multiple regression analysis techniques (multiple regression) using SPSS 22 for windows. The results show that Cash Flow Volatility, Sales Volatility, Firm size, Corporate Social Responsibility (CSR)  partially have no influence significant  on Earning persistence. Leverage has  significant effect to earnings persistence. Cash Flow Volatility on earnings persistence when mediated by Corporate Social Responsibility (CSR) have significant effect. Sales Volatility, Firm size, Leverage on earnings persistence  when mediated by Corporate Social Responsibility (CSR) have not significant effect. The tests are based on a confidence level of 95%, and an error rate of 5%. ABSTRAK Penelitian ini bertujuan untuk menguji dan mengisi bukti empiris pengaruh Volatilitas Arus Kas, Volatilitas Penjualan, Leverage, Ukuran Perusahaan, Tanggung Jawab Sosial Perusahaan (CSR) terhadap persistensi laba dan pengaruh Volatilitas Arus Kas, Volatilitas Penjualan, Leverage, Perusahaan ukuran pada persistensi pendapatan ketika dimediasi oleh Corporate Social Responsibility (CSR) di perusahaan manufaktur sektor industri barang konsumsi makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2011-2015. Metode pengambilan sampel yang digunakan adalah purposive sampling, dari populasi perusahaan manufaktur sektor industri barang konsumsi makanan dan minuman yang ada, pasti diambil beberapa sampel yang dipilih berdasarkan kriteria tertentu. Data diuji dengan menggunakan asumsi klasik dengan menggunakan teknik analisis regresi berganda (multiple regression) menggunakan SPSS 22 for windows. Hasil penelitian menunjukkan bahwa Volatilitas Arus Kas, Volatilitas Penjualan, ukuran Perusahaan, Corporate Social Responsibility (CSR) secara parsial tidak memiliki pengaruh yang signifikan terhadap Earning Persistence. Leverage berpengaruh signifikan terhadap persistensi laba. Volatilitas Arus Kas terhadap persistensi laba ketika dimediasi oleh Corporate Social Responsibility (CSR) memiliki pengaruh yang signifikan. Volatilitas Penjualan, ukuran Perusahaan, Leverage pada persistensi laba ketika dimediasi oleh Corporate Social Responsibility (CSR) tidak memiliki pengaruh yang signifikan. Tes didasarkan pada tingkat kepercayaan 95%, dan tingkat kesalahan 5%. JEL Classification: Q56, M41

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