scholarly journals Pengaruh Kredit Yang Disalurkan Pada Profitabilitas Dengan Ukuran Perusahaan Sebagai Variabel Pemoderasi

2019 ◽  
pp. 1570
Author(s):  
Made Widi Artha ◽  
I Gst. Ayu Eka Damayanthi
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Company Size ◽  
Simple Linear Regression ◽  
Additional Information ◽  
Analysis Technique ◽  
Regression Test ◽  
Additional Reference ◽  
Positive Effect ◽  
Practical Implications

This study aims to obtain empirical evidence the effect of distributed credit on profitability, and the influence of company size on distributed credit to profitability relation. This research was conducted in the banking sub-sector companies listed on the Indonesia Stock Exchange from 2013 to 2017. The samples were determined using purposive sampling method, and the amount obtained was 120 observations. The data analysis technique used is Simple Linear Regression test and Moderated Regression Analysis (MRA). Based on the results of the analysis it was found that the distributed credit had a positive effect on profitability and the size of the company weakened the relation of distributed credit to profitability. The theoretical implications are to add insight and knowledge of the reader and additional reference to further research. The practical implications are as additional information for the bank companies in making decisions and investors before making an investment. Keywords: Profitability, Distributed Credit, and Company Size

scholarly journals Pengaruh Kecukupan Modal, Penyaluran Kredit dan Ukuran Perusahaan Pada Profitabilitas Dengan Risiko Kredit Sebagai Pemoderasi

2019 ◽  
pp. 791
Author(s):  
A. A. Trisha Dewi Parasthiwi ◽  
I Gusti Ayu Nyoman Budiasih
Keyword(s):  
Regression Analysis ◽  
Credit Risk ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Capital Adequacy ◽  
Company Size ◽  
Analysis Technique ◽  
Distribution Company ◽  
Positive Effect

This research was conducted at banking companies listed on the Indonesia Stock Exchange in the period 2013-2017, which were 42 companies. The sampling technique in this study was taken based on non probability sampling method with purposive sampling technique so as to produce a sample of 32 companies. The data analysis technique used in this study was moderated regression analysis. Based on the results of the analysis it was found that capital adequacy has a positive effect on profitability, credit distribution has a positive effect on profitability and firm size has a positive effect on profitability. The results of this study also show that credit risk is not able to weaken the influence of capital adequacy and lending to profitability and credit risk is able to weaken the influence of company size on profitability. Keywords: capital adequacy, credit distribution, company size, credit risk, profitability

scholarly journals PENGARUH PROFITABILITAS, LIKUIDITAS, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP PERINGKAT OBLIGASI

2020 ◽  
Vol 9 (1) ◽  
pp. 92
Author(s):  
Marwia Darma ◽  
Tina Sulistiyani
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Total Sample ◽  
Company Size ◽  
Bond Ratings ◽  
Analysis Technique ◽  
Manufacturing Sectors ◽  
Investment Grade ◽  
Positive Effect

This study aims to determine the effect of profitability, liquidity, company size and leverage of the financial sector bond ratings in Indonesia Stock Exchange. The data in this research is secondary data obtained from www.idx.co.id. The total sample of 36 manufacturing sectors the company's bond period in 2017, using purposive sampling method. The analysis technique used is the logistic regression analysis and data processing using Eviews 9. The analysis showed that the positive effect on the profitability of bond ratings. liquidity positively affects bond ratings. Firm size positively affects bond ratings. Leverage negatively affect bond ratings. Companies should pay more attention and be able to increase the value of the company's liquidity so that companies ranked category of investment-grade bonds because investors are more interested in investing in bonds in the company investment-grade category.

scholarly journals Pengaruh Leverage, Bonus Plan, Ukuran Perusahaan, dan Profitabilitas pada Praktik Perataan Laba

2019 ◽  
pp. 58
Author(s):  
Made Anggi Adeliana Dewi ◽  
I Ketut Suryanawa
Keyword(s):  
Sampling Method ◽  
Practical Implication ◽  
Income Smoothing ◽  
Reference Source ◽  
Company Size ◽  
Analysis Technique ◽  
Negative Effect ◽  
Positive Effect ◽  
Practical Implications ◽  
Bonus Plan

The study was conducted on consumer goods industry companies for the period 2013-2017. The number of research samples is 165 observations chosen by non probability sampling method, namely purposive sampling. The data analysis technique uses logistic regression analysis. Based on the analysis, results can be obtained namely leverage does not affect the income smoothing practice; bonus plan has positive effect on income smoothing practices; company size has negative effect on income smoothing practices; and 4) profitability has no effect on income smoothing practices. The implications of this research can be divided into two types, namely theoretical and practical implications. Theoretical implications that can be a reference source of research relating to income smoothing practices and can support positive keaganen theory and accounting theory, while the practical implication is a consideration for investors in making investment decisions. Keywords: leverage, bonus plan, company size, profitability, income smoothing practice

scholarly journals Pengaruh Ukuran Perusahaan, Leverage, dan Profitabilitas Pada CSR Disclosure

2019 ◽  
pp. 1956
Author(s):  
Ni Komang Ayu Trisna Dewi ◽  
Maria Mediatrix Ratna Sari
Keyword(s):  
Linear Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Company Size ◽  
Manufacturing Companies ◽  
Legitimacy Theory ◽  
Leverage Ratio ◽  
Analysis Technique ◽  
Csr Disclosure ◽  
Positive Effect

This study aims to determine the effect of company size, leverage, and profitability on CSR disclosure. The theory used in this study is stakeholder theory and legitimacy theory. The research sample was 29 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2015-2017 with a purposive sampling method. The analysis technique used is the Analysis of Multiple Linear Regression. The results showed that (1) the size of the company has a positive effect on CSR disclosure which shows that the greater the size of the company, the CSR disclosure policy will be more widespread. (2) leverage does not affect CSR disclosure which shows that a company's leverage ratio does not affect disclosure CSR, (3) Profitability shows that the greater the company's profitability, the company is obliged to disclose CSRKeywords: CSR, company size, leverage, profitability

scholarly journals Pengaruh Slack Resources Dan Gender Dewan Terhadap Kualitas Pengungkapan Tanggung Jawab Sosial Perusahaan

2019 ◽  
Vol 1 (3) ◽  
pp. 1033-1050
Author(s):  
Nadia Dwi Tasya ◽  
Charoline Cheisviyanny
Keyword(s):  
Stock Exchange ◽  
Company Size ◽  
Disclosure Quality ◽  
Slack Resources ◽  
Analysis Technique ◽  
Negative Effect ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Positive Effect

Tthe objective of this study is to determinethe effect of slack resources and board’s gender on the quality of corporate social responsibility disclosures. The analysis technique uses multiple regression analysis methods. The sample in the study were 28 companies listed on the Indonesia stock exchange and reported sustainability reports for 2015-2017, so that 84 observations were obstained. The results find that slack resources have negative effect on CSR disclosure quality, while the gender on board of directors have positive effect on CSR disclosure quality. There is no relationship between commissioner’s gender and CSR disclosure quality. The control variables used in this study are company size, profitability and leverage, company size and leverage has a influence on CSR disclosure quality while the profitability has no influence on CSR disclosure quality

scholarly journals Pengaruh Profitabilitas, Hutang dan Ukuran Perusahaan terhadap Nilai Perusahaan Makanan dan Minuman

2020 ◽  
Vol 30 (8) ◽  
pp. 2115
Author(s):  
I Putu Pranata Eka Putra ◽  
I Made Pande Dwiana Putra
Keyword(s):  
Regression Analysis ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Analysis Techniques ◽  
Food And Beverage ◽  
Positive Effect

The purpose of this study is to obtain empirical evidence of the influence of profitability, debt, and company size on the value of food and beverage companies. This research was conducted in all food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2018 period, amounting to 13 sample companies. The sampling method used in this study was purposive sampling and data analysis techniques in this study used multiple linear regression analysis. Based on the analysis conducted, it was found that profitability, debt, and company size had a positive effect on firm value. Keywords: Profitability; Debt; Company Size; The Value Of The Company.

scholarly journals Pengaruh Growth Opportunity dan Leverage pada Earning Response Coefficient

2020 ◽  
Vol 30 (6) ◽  
pp. 1414
Author(s):  
I Gusti Ayu Ary Amalia Tamara ◽  
I Gusti Ngurah Agung Suaryana
Keyword(s):  
Growth Rate ◽  
Linear Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Response Coefficient ◽  
Analysis Technique ◽  
Growth Opportunity ◽  
Negative Effect ◽  
Positive Effect

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.

scholarly journals Pengaruh Financial Distress, Ukuran Perusahaan, dan Corporate Governance pada Audit Delay

2019 ◽  
pp. 2154
Author(s):  
Ni Putu Shinta Oktaviani ◽  
Dodik Ariyanto
Keyword(s):  
Corporate Governance ◽  
Firm Size ◽  
Financial Distress ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Analysis Technique ◽  
Negative Effect ◽  
Positive Effect

This study aims to determine the effect of financial distress, company size, and corporate governance on audit delay. This research was conducted at mining companies listed on the Indonesia Stock Exchange in 2015-2017. The number of samples taken was 32 companies so that there were 96 observations, with a purposive sampling method. The analysis technique used in this study is multiple linear regression. Based on the results of the analysis found that financial distress and independent board of commissioners have positive effect on audit delay. Firm size, audit committee and institutional ownership have negative effect on audit delay. Keywords: Financial distress, firm size, corporate governance, audit delay

scholarly journals Pengaruh Profitabilitas, Capital Intensity, dan Ukuran Perusahaan Pada Tax Aggressive

2019 ◽  
pp. 594
Author(s):  
Ni Kadek Ari Adnyani ◽  
Ida Bagus Putra Astika
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Sampling Method ◽  
Capital Intensity ◽  
Sampling Techniques ◽  
Company Size ◽  
Tax Aggressiveness ◽  
Analysis Technique ◽  
Net Profit ◽  
Positive Effect

Tax aggressiveness in this study is proxied by Net Profit Margin (NPM) Index. The purpose of this study is to obtain empirical evidence regarding the effect of profitability, capital intensity, and firm size on tax aggressive. This research was conducted on property and real estate companies listed on the IDX for the period 2015-2017. Sampling uses non probability sampling techniques with purposive sampling method. 35 companies were selected as samples. The data analysis technique used is multiple linear regression. Based on the results of data analysis, it shows that the variables of profitability, capital intensity, and company size have a positive effect on tax aggressive

scholarly journals Pengaruh Kepemilikan Keluarga dan Likuiditas terhadap Agresivitas Pajak dengan Pemoderasi Corporate Governance

2020 ◽  
Vol 3 (2) ◽  
pp. 85-107
Author(s):  
Anggi Aditya Fahmi ◽  
Priyo Hari Adi
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Audit Committees ◽  
Family Ownership ◽  
Manufacturing Companies ◽  
Tax Aggressiveness ◽  
Analysis Technique ◽  
Positive Effect

The purpose of this study is to find out how the influence of companies with family ownership and liquidity on tax aggressiveness which is moderated by corporate governance in manufacturing companies listed on the Indonesia Stock Exchange from 2013 to 2016. Corporate governance is proxied using independent commissioners and audit committees. The sample used in this study amounted to 212 selected using the purposive sampling method. The data analysis technique used are moderated regression analysis (MRA). The results showed that family ownership did not affect the tax aggressiveness, this means that companies with family ownership do not determine the company's actions in conducting tax aggressiveness. Liquidity has a significant positive effect on tax aggressiveness. The moderating variable of independent commissioners can moderate the influence of family ownership and liquidity on tax aggressiveness, while the moderating variable of the audit committee can moderate liquidity but cannot moderate family ownership against tax aggressiveness.    

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