scholarly journals Pertumbuhan Perusahaan sebagai Pemoderasi Pengaruh Leverage pada Nilai Perusahaan

2018 ◽  
pp. 1258
Author(s):  
Debbi Devinta Ambri ◽  
I Gusti Ngurah Agung Suaryana

This study aims to obtain empirical evidence of company growth as a moderator of the effect of leverage on the value of automotive companies and components listed on the Indonesia Stock Exchange in the period 2014-2016. Sampling method used is purposive sampling. The number of companies that meet the criteria is 12 companies with the number of 36 observers. Data collection was done by non participant observation method. Data analysis technique used is test of Moderated Regression Analysis (MRA). Based on the result of research, it is known that leverage have negative effect on firm value. The study also found that firm growth was able to strengthen the leverage effect on corporate value. This shows the high low growth ratio of the company and immediately affect the value of the company. Keywords: Firm Value, Leverage, Company Growth

2020 ◽  
Vol 9 (4) ◽  
pp. 1252
Author(s):  
Kadek Yuliana Dewi ◽  
Henny Rahyuda

The purpose of this study is to determine the significance of the effect of profitability, liquidity and dividend policy on firm value. This research was conducted at the consumer goods industry sector companies on the Indonesia Stock Exchange (BEI) 2016-2018 period. The number of samples in this study were 17 companies with a purposive sampling method. Data collection was carried out using a non-participant observation method, through financial statement data published on the IDX's official website, www.idx.co.id. The results of the analysis showed that profitability had a significant positive effect on firm value. Liquidity and dividend policy have a significant negative effect on firm value. This means that profitability is the main factor that most influences the value of the company and is considered by investors to invest. Keywords: firm value, profitability, liquidity, dividend policy


2018 ◽  
pp. 1913
Author(s):  
Putu Intan Adriani ◽  
I G.A.M Asri Dwija Putri ◽  
Gede Agus Indra Tenaya K.

This research was conducted at a manufacturing company listed on Indonesia Stock Exchange (BEI) during the period 2013-2016. The number of samples used are 37 companies selected through purposive sampling method with 4 years of observation so that the total sample used to be 148 samples.. The Eckel Index is used as a distinguishing indicator between firms that do income smoothing and do not make income smoothing. Data collection was done by non participant observation method. Data analysis technique used is logistic regression. Based on the results of analysis in this study indicate that profitability variables affect the income smoothing, while the variable size of the company, financial leverage, and winner/loser stock has no effect on income smoothing. Keywords: Firm size, profitability, financial leverage, winner/loser stock, income smoothing.


2013 ◽  
Vol 3 (2) ◽  
pp. 117
Author(s):  
Ade Irawan ◽  
Hendro Setyono

The purpose of this study was to analyze the effect of the variable firm size (Size), business risk (risk), and liquidity (CR) of the debt policy (DTA) and the effect of the debt policy on firm value (PBV) in the companies listed on the Indonesia Stock Exchange (BEI) the period of 2007-2011. This study uses purposive sampling method to take samples. The data obtained based on the publication of Indonesian Stock Exchange (IDX), obtained a total sample of 32 companies. The analysis technique used is multiple regression analysis stages. Hypothesis testing using the t test. Similarly, the business risk variable positive and significant effect on the debt policy because it has a significance value smaller than 5% level. While the liquidity variable and significant negative effect on the debt policy because it has significant value which is lower than the 5% significance level. And the debt policy itself has a positive and significant impact on firm value.


2019 ◽  
Vol 3 (5) ◽  
pp. 67
Author(s):  
Robert Robert

The purpose of this study was to analyze : The effect of profitability and firm size on CSR, the effect of CSR on firm value, and the effect of profitability and firm size on the firm value through CSR. Subject is the construction company listed in the Indonesia Stock Exchange (BEI) 2014-2016. The sampling technique that used purposive sampling techniques and obtained as many as 68 companies with a total of 204 observations. This study using non-participant observation method taken from annual report and financial statement of companies. The analysis technique used is two stage least square regression method. The results of this study are : Profitability doesn’t effect on CS. Firm Size proven significant positive effect on CSR. CSR proven negative and significant on firm value and CSR able to mediate effect of Profitability and firm size on the firm value.


2018 ◽  
Vol 7 (4) ◽  
pp. 2106 ◽  
Author(s):  
Pande Widya Rahmadewi ◽  
Nyoman Abundanti

The stock price is determined by the supply and demand of the stock itself. The more people who buy the stock then the stock price tends to move up and on the contrary more and more people are selling the stock then the stock price tends to move down. The purpose of this study is to analyze the significance of EPS, PER, CR, and ROE effects on stock prices. This research was conducted at Automotive Company and Component which listed in Indonesia Stock Exchange (BEI) period 2012-2016. The number of samples of this study is 12 companies, with saturated sampling method that is all the population sampled. Data collection was done by non participant observation method. Based on the analysis results found that EPS, PER, CR, and ROE simultaneously have a significant effect on stock prices. Partially, PER has positive and significant influence to stock price, it shows that investors pay attention to PER in order to make a divestment. The higher the PER will be the higher the investor's interest in investing in the company, so the stock price will go up. While the partial EPS, CR, and ROE have a negative effect on stock prices this shows that investors do not see EPS, CR, and ROE as a decision to buy shares.


2018 ◽  
Vol 9 (1) ◽  
pp. 63
Author(s):  
Riza Aulia Fitri ◽  
Agus Munandar

This research aimed to examine the influence of Corporate Social Responsibility (CSR), profitability, and leverage toward tax aggressiveness by considering the size of the company as the moderating variable. The population was 111 companies listed on the Indonesian Stock Exchange (BEI) from 2010 to 2015. Determination of the sample used purposive sampling method, and it obtained a sample of 36 manufacturing based on certain criteria. The analysis technique used was the multiple regression analysis. The results show that CSR and leverage have a significant and negative effect influence on the tax aggressiveness of the corporate tax. Meanwhile, profitability does not significantly influence the tax aggressiveness in corporate taxes, and the size of company cannot moderate the influence of CSR, the profitability, and leverage on tax aggressiveness.


2021 ◽  
Vol 8 (2) ◽  
Author(s):  
Siwi Nur Khotimah ◽  
Rita Indah Mustikowati ◽  
Ati Retna Sari

This study aims to examine and explain the effect of company size and leverage on firm value with profitability as a moderating variable in Real Estate and Property companies listed on the Indonesia Stock Exchange in the period 2016-2018. This type of research is explanatory research, testing classical assumptions, and analyzed using a moderated regression analysis, and using the t test. The number of samples is 32 companies, and the sampling method used is purposive sampling. This research variable consists of company size and leverage as an independent variable, company value as the dependent variable, and profitability as a moderating variable. The analysis showed that partially company size and leverage had no significant effect on firm value, profitability had a negative effect on firm value and profitability weakened the effect of company size on firm value and profitability strengthened the effect of leverage on firm value. In this study, it can provide implications for a company to consider factors of company size, leverage, and profitability, and can also be used as a reference by other companies in business strategy, understand aspects of the industry they are involved in, and pay more attention to the development of the environment that can affect the company's business so that it can increase the value of the company.


2019 ◽  
Vol 8 (6) ◽  
pp. 3303
Author(s):  
Ni Made Cindy Ardina Antariksa ◽  
Gede Merta Sudiartha

mediated by profitability. The population used in this study are textile and garment companies listed on the Indonesia Stock Exchange in 2015-2017. The sampling method used was saturated sampling with a total sample of 14 companies. Data collection is done through non-participant observation. The analysis technique used is path analysis carried out using SPSS version 22. Based on the results of the analysis concluded that liquidity has a positive and significant effect on profitability, liquidity has a negative and not significant effect on stock returns, capital structure has a negative and significant effect on profitability, influential capital structure negative and significant effect on stock returns, profitability has a negative and significant effect on stock returns, profitability is able to mediate the effect of liquidity on stock returns, and profitability is not able to mediate the effect of capital structure on stock returns. Keywords: liquidity, capital structure, profitability, stock returns


2019 ◽  
Vol 8 (5) ◽  
pp. 3028
Author(s):  
Ni Putu Ira Kartika Dewi ◽  
Nyoman Abundanti

The purpose of this study was to determine the effect of  leverage and  firm size on firm value with profitability as intervening variable on consumer goods industry  in the Indonesian Stock Exchange. The population in this study are companies in the consumer goods industry Indonesian Stock Exchange amounted to 46 companies 2014-2017. Sampling technique used was purposive sampling, so that the final sample that is obtained is 21, a company incorporated in consumer goods industry in Indonesian Stock Exchange 2014-2017. Data analysis technique used in this research is path analysis and Sobel test. The result shows that leverage has significant negative effect on profitability  and firm size has significant positive effect on profitability. Leverage, firm size, and profitability have significant positive effect on firm value. Profitability mediates the effect of leverage on firm value significantly and profitability also mediates the effect of firm size  on firm value significantly.


2020 ◽  
Vol 30 (6) ◽  
pp. 1414
Author(s):  
I Gusti Ayu Ary Amalia Tamara ◽  
I Gusti Ngurah Agung Suaryana

The purpose of this research is aim to obtain empirical evidence about the effect of growth opportunity and leverage on earning response coefficient (ERC). This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The sample are selected with purposive sampling method. The number of selected sample are 65 companies. The analysis technique of this research is using multiple linear regression. The result showed that growth opportunity had positive effect on ERC. Whereas leverage had negative effect on ERC. The higher the company's growth rate will increase ERC. While the higher the leverage the company will reduce ERC. Keywords: Growth Opportunity; Leverage; Earning Response Coefficient.


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