scholarly journals PROFITABILITY, SOLVABILITY, PRICE EARNINGS RATIO AND PRICE TO BOOK RATIO AN EVIDENCE FROM INDONESIAN MANUFACTURING COMPANIES

2016 ◽  
Vol 2 (2) ◽  
pp. 114-122
Author(s):  
Geubrina Ria Andarint
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Stock Exchange ◽  
Financial Statement ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Price Earnings Ratio

Abstract            This study aims atexamining the correlation of profitability ratio and solvability ratio, collectively and partially, on price earnings ratio and price to book ratio of manufacturing companies listed on the Indonesian stock Exchange. The data were obtained from the annual financial statement of the companied with the period of study wasbetween 2011 and 2013.A multiple regression analysis has been performed to analysesamples of 57 manufacturing companies that have been selected based on the purposive sampling. The results showed that the profitability has a positive and significant correlation on the price earnings ratio and price to book ratio of the companiesstudied. Meanwhile, the solvabilityhas a negative and significant effect on the price earnings ratio and price to book ratio. This study has also documented that theprofitability and solvability of the companies are better in explaining change of the Price to Book Ratio (PBR) than the Price Earnings Ratio (PER).  Keywords: profitability ratio, solvability ratio, price earnings ratio, price to                       book ratio, Indonesia, Manufacturing Companies

scholarly journals Urgensi Persistensi Laba

2020 ◽  
Vol 2 (1) ◽  
pp. 1-8
Author(s):  
Ng Husin ◽  
Ai Hendrani ◽  
Dadan Ramdhani ◽  
Popong Suryani
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Empirical Evidence ◽  
Multiple Regression ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Manufacturing Companies ◽  
Purposive Sampling

This study aim to obtain empirical evidence about book tax difference is proxied by temporer difference and institutional ownership to earning persistence in manufacturing companies on the Indonesian Stock Exchange. The method used is multiple regression analysis with program SPSS 25. The population in this study is manufacturing companies on the Indonesian Stock Exchange in 2017 until 2019. The Sampel in this research was done by purposive sampling methode, obtained as many as 67 companies used as a sampel with a predetermined criteria. The result indicate that the variable book tax difference and institutional ownership has significantly affect to earning persistence.

scholarly journals An Analysis of The Effect of Corporate Characteristics and Auditor Characteristics on Audit Fee

2019 ◽  
Vol 2 (1) ◽  
pp. 13-26
Author(s):  
Einde Evana ◽  
Farichah Farichah ◽  
Edwin Mirfazli ◽  
Agus Zahron Idris ◽  
Adriana Tiron Tudor
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Stock Exchange ◽  
Company Size ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Audit Fee ◽  
Business Complexity ◽  
Auditor Characteristics

The title of this study is an analysis of the effect of corporate characteristics and auditor characteristics on the audit fee. The study aims to prove that the audit fee is influenced by the company characteristics (company size, business complexity, risk, profitability) and the manufacturing companies listed on the Stock Exchange in 2010-2014. The technique of sampling with purposive sampling obtains 88 companies, which is relevant to the multiple regression analysis tools. The results of this study indicate the significant effect among variables company size, the company profitability, and the auditor size toward the audit fee. However, the company’s complexity, the company’s risk, and audit tenure have no significant effect on the audit fee.

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.

scholarly journals Faktor-Faktor Yang Mempengaruhi Sticky Cost

2021 ◽  
Vol 6 (1) ◽  
pp. 274
Author(s):  
Zul Azmi ◽  
Januryanti Januryanti
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Intellectual Capital ◽  
Consumer Goods ◽  
Stock Exchange ◽  
Research Data ◽  
Company Size ◽  
Manufacturing Companies ◽  
Sales Company

This study aims to examine the factors that affect sticky cost. Specifically, this study examines the effect of sales, company size, asset intensity, and intellectual capital on sticky costs in industrial and consumer goods manufacturing companies listed on the Indonesia Stock Exchange. The research data consisted of 32 companies in the 2012-2017 period with 192 observations. Data were analyzed by multiple regression analysis. The results of this study indicate that the variable sales, company size, asset intensity, intellectual capital affect sticky cost. This research underlines that the company does not reduce costs related to intellectual capital despite a decrease in sales, but will try to find solutions through its resources to increase sales productivity. Thus, the company will need more costs because it will cause sticky costs.

scholarly journals ANALISIS PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN DEVIDEN PAYOUT RATIO SEBAGAI VARIABEL INTERVENING

2021 ◽  
Vol 13 (1) ◽  
pp. 15-31
Author(s):  
Sabarudin ◽  
La Sudarman ◽  
Firdaus
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Leverage ◽  
Dividend Payout ◽  
Purposive Sampling

Abstract: This study aims to analysis influence profitability on firm’s value with dividend payout as intervening variable. Sample to be studied in this research is 21 (twenty one) firm’s which have to stay for 5 years in LQ45 index in Indonesian Stock Exchange for period 2009 – 2013. Sampling technique was used is purposive sampling. Method of analysis used multiple regression analysis with SPSS 20. Finding of study is profitability, dividend payout affect significant positive on firm’s value and profitability affect significant positive on dividend payout. Dividend payout still have a role to increase firm’s value because dividend payout affect significant positif directly on firm’s value Keywords : profitability, financial leverage, dividend payout, firm value

scholarly journals PENGARUH LEVERAGE DAN LIKUIDITAS TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN ROKOK TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE

2020 ◽  
Vol 1 (1) ◽  
pp. 190-197
Author(s):  
Sofi Sani Safitri ◽  
Sigit Prihanto Utomo
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Accounting Conservatism ◽  
Purposive Sampling

This study aims to test the effects of leverage and liquidity on accounting conservatism, this research uses secondary data. Sample of this research is cigarette company from the Indonesian Stock Exchange in 2013-2018. Samples were collected by using purposive sampling method and resulting two companies to be the samples. The observations using descriptive statistic, a test of classical assumption, and multiple regression analysis. This study conclused that independent leverage variabel and liquidity has simultaneously effect to accounting conservatism, and leverage hasn’t effect significantly to accounting conservatism.

scholarly journals Pengaruh Profitabilitas, Solvabilitas, dan Opini Audit terhadap Audit Delay Dimoderasi oleh Ukuran Perusahaan

2020 ◽  
Vol 1 (2) ◽  
Author(s):  
Rinny Meidiyustiani ◽  
Putri Febisianigrum
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Purposive Sampling ◽  
Mining Companies ◽  
Negative Effect

This study aimed to analyze the influence of profitability, solvency, and auditor’s opinion set on audit delay, and to analyze the size of company in moderating the effect of profitability, solvency, and auditor’s opinion set to audit delay. The population in this study is mining companies listed on Indonesia Stock Exchange period 2012-2017 with using purposive sampling technique and obtained a sample of study as many as 32 companies. The analysis has been carried out by using multiple regression analysis and moderated regression analysis. The result of this study show that the partial profitability has negative effect to audit delay, solvency and auditor’s opinion has not effect to audit delay, the size of company cannot moderate the effect of profitability set to the audit delay, solvency can moderate the effect of profitability set to the audit delay and auditor’s opinion cannot moderate the effect of profitability set to the audit delay. 

scholarly journals ANALISIS PENGARUH RASIO LEVERAGE, RASIO LIKUIDITAS, RASIO PROFITABILITAS, PORSI SAHAM PUBLIK, DAN UMUR PERUSAHAAN TERHADAP KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEJ

2019 ◽  
Vol 1 (2) ◽  
pp. 119
Author(s):  
Abubakar Arif
Keyword(s):  
Multiple Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Financial Statement ◽  
Manufacturing Companies ◽  
Leverage Ratio ◽  
Anova Test ◽  
Purposive Sampling ◽  
Independent Variables ◽  
Research Show

<p><em>The aim of this research is to find the influence of leverage ratio, liquidity ratio, profitability ratio, the portion of stocks owned by public and company ages on the financial statement disclosure comprehensiveness. This research used 50 manufacturing companies listed at Jakarta Stock Exchange which selected using purposive sampling method. The tools analysis used in this research are multiple regression and ANOVA test. The independent variables are leverage ratio, liquidity ratio, profitability ratio, portion of stock owned by public investors and company age. The dependent variable of this research is the financial statement disclosure comprehensiveness. The results of this research show that simultaneously leverage ratio, liquidity ratio, profitability ratio, the portion of stocks owned by public investors and company age influence the financial statement disclosure comprehensiveness. While, partially only company age that influence the financial statement disclosure comprehensiveness. This research also shows that there is no autocorrelation, multikolinearitas and heteroskedastisitas.</em></p>

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 Deteksi Fraud Financial Statement Menggunakan Model Fraud Pentagon Pada Perusahaan Yang Terdaftar di JII Tahun 2016-2018

2021 ◽  
Vol 7 (2) ◽  
Author(s):  
Ahmad Naufal Fadhlurrahman
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Sampling Technique ◽  
Financial Statement ◽  
Fraud Triangle ◽  
Financial Statement Fraud ◽  
Financial Report ◽  
Purposive Sampling ◽  
The Stability

This study aims to analyze the proxies that are considered to be able to detect financial statement fraud with the pentagon fraud model. This model is a development of the fraud triangle and fraud diamond models by adding arrogance elements to complement the previous four existing elements, namely pressure, opportunity, rationalization, and competence. The population used in the study are companies listed on the 2016-2018 Jakarta Islamic Index (JII). Company samples obtained using purposive sampling technique are 14 companies and tested using multiple regression analysis. The results obtained from this study indicate that the stability proxied by changes in total assets and changes in directors as a proxy of the competency element has an influence in predicting financial statement fraud, while the opportunity, rationalization and arrogance elements do not affect financial report fraud. It is hoped that this research can be developed by extending the research years and proxies that represent each element of this model.

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