scholarly journals Pengaruh Intensitas Pengungkapan dalam Sustainability Report dan Return On Asset pada Return Saham

2019 ◽  
Vol 28 (3) ◽  
pp. 1934
Author(s):  
I Kadek Bayu Putra Nusantara ◽  
I Made Mertha
Keyword(s):  
Stock Returns ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Analysis Technique ◽  
Research Population ◽  
Sustainability Reports ◽  
The Relationship ◽  
Sustainability Report

The research population is all companies listed on the Indonesia Stock Exchange (IDX) from 2014 to 2017 that issued sustainability reports. The sample is determined by purposive sampling technique with criteria that do not include financial companies and companies that publish sustainability reports for the 2014-2017 period in a row to obtain a sample of 15 companies. The analysis technique used is Multiple Linear Regression Analysis. The results of the analysis show that there is no influence between the relationship between the intensity of disclosure in the sustainability report on stock returns while. Tests on the second hypothesis get the result that there is an influence between the relationship of return on assets to the stock returns that the company will receive. Investors in investing in the capital market are expected to pay attention to conditions in the company such as ROA in order to get the desired stock return. Keywords : Sustainability report, asset returns, stock returns.

scholarly journals PENGARUH PROFITABILITAS, LIKUIDITAS, DAN TINGKAT PERTUMBUHAN TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR

2019 ◽  
Vol 8 (7) ◽  
pp. 4559
Author(s):  
Ni Putu Ayu Sinta Pradnya Sari ◽  
Ni Putu Santi Suryantini
Keyword(s):  
Growth Rate ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies ◽  
Analysis Technique ◽  
Research Population ◽  
Negative Effect

ABSTRACT This study aims to determine the effect of profitability, liquidity and growth rates on dividend policy. The research population was focused on manufacturing companies in the Indonesia Stock Exchange for the period 2013-2017, totaling 139 companies. Based on the sampling criteria with nonprobability sampling method with purposive sampling technique obtained a sample of 22 companies with a time of observation for 5 years, so that the number of observations obtained as many as 110 observations. The analysis technique used in this study is multiple linear regression analysis. The results of the analysis show that profitability and liquidity have a significant positive effect on dividend policy in manufacturing companies on the Indonesia Stock Exchange, while the growth rate has a significant negative effect on dividend policy in manufacturing companies on the Indonesia Stock Exchange. Keywords: Profitability, liquidity, growth rate, dividend policy  

scholarly journals Profitabilitas, Aktivitas Perusahaan, Tipe Industri dan Pengungkapan Sustainability Report

2021 ◽  
Vol 31 (9) ◽  
pp. 2312
Author(s):  
Ni Luh Sari Wagiswari ◽  
I Dewa Nyoman Badera
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Industry Type ◽  
Analysis Technique ◽  
Negative Effect ◽  
Business Entities ◽  
Positive Effect ◽  
Sustainability Report

Companies and other business entities must disclose or report the company's social activities included in the sustainability report. However, the level of sustainability report reporting in Indonesia is still low. The purpose of this study was to determine the effect of profitability, company activity, and industry type on the disclosure of sustainability report. This research was conducted at the LQ45 company on the Indonesia Stock Exchange for the period 2017-2019 by accessing the official website ww.idx.co.id. The population in this study amounted to 45 companies. Sampling using purposive sampling technique. The sample in this study were 16 companies with 48 observational data. The analysis technique used in this study was multiple linear regression analysis. Based on the research results, it was found that profitability had a negative effect on the disclosure of sustainability reports. Company activities have a positive effect on sustainability report disclosure. Industry type has no effect on sustainability report disclosure. Keywords: Profitability; Company Activities; Industry Type; Sustainability Report.

scholarly journals Pengaruh Inflasi, Profitabilitas dan Ukuran Perusahaan Pada Return Saham Perusahaan Terindeks LQ45

2019 ◽  
pp. 1120
Author(s):  
Ida Ayu Laksmi Dewi ◽  
Ni Made Dwi Ratnadi
Keyword(s):  
Stock Returns ◽  
Stock Return ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Analysis Technique ◽  
Negative Effect ◽  
Study Population

Capital markets are places that combine those who lack funds with those who excess funds or called investors. Investors can invest in LQ45 indexed companies that have high market capitalization and liquidity. The purpose of this study is to examine the effect of inflation, profitability and firm size on stock returns. The study population was all LQ45 indexed companies listed on the Indonesia Stock Exchange (IDX) from 2015 to 2017. The samples were determined by purposive sampling technique. The sample criteria are listed in the LQ45 index from 2015 to 2017 so that there are 34 samples obtained with 102 observations. The analysis technique is multiple linear regression analysis. The results of the analysis show that inflation has a negative effect on stock returns, profitability and the size of the company has no effect on the return of LQ45 index companies. Keyword: Inflation, profitability, company size, stock return

scholarly journals Factors Affecting Tax Aggressiveness In Plantation Companies Listed 2014-2017

2019 ◽  
Vol 3 (1) ◽  
pp. 49
Author(s):  
Linda Ramadhani ◽  
Fika Azmi
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Managerial Ownership ◽  
Factors Affecting ◽  
Tax Aggressiveness ◽  
Analysis Technique ◽  
Fixed Assets ◽  
Positive Effect

This study aims to obtain empirical evidence about the factors that influence tax aggressiveness. The independent variables in this study are Corporate governance, Inventory Intensity and Fixed Assets Intensity. The sample in this study were plantation sector companies listed on the Indonesia Stock Exchange in 2014-2017. The sampling technique used purposive sampling method, and obtained data as many as 32 samples. The data analysis technique uses multiple linear regression analysis. The results showed that independent commissioners and inventory intensity did not affect to tax aggressiveness, institutional ownership had a positive effect to tax aggressiveness and managerial ownership and the intensity of fixed assets negatively affected to tax aggressiveness.

scholarly journals Pengaruh NPM, ROA, ROE terhadap Harga Saham pada Perusahaan LQ45

2020 ◽  
Vol 30 (5) ◽  
pp. 1258
Author(s):  
Kannia Aulia Sahari ◽  
I Wayan Suartana
Keyword(s):  
Stock Prices ◽  
Stock Price ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Fundamental Analysis ◽  
Share Prices ◽  
Research Population ◽  
Profitability Ratios

The purpose of this study is to determine the movement of stock prices, namely fundamental analysis where profitability ratios are often used in fundamental analysis, namely NPM, ROA and ROE This research was conducted on companies incorporated in the 2014-2018 LQ45 index on the Indonesia Stock Exchange. The research population is 68 companies. Samples were selected using a purposive sampling technique so that the number of samples obtained was 26 companies and the number of observations over 5 years was 130 observations. Data analysis techniques using multiple linear regression analysis. Based on the results of this analysis show that NPM and ROA have no effect on stock prices so that they are unable to increase share prices in companies incorporated in the LQ45 index, while ROE affects stock prices so the higher the ROE level the higher the stock prices at companies incorporated in the LQ45 index. Keywords: NPM; ROA; ROE; Stock Price.

scholarly journals Pengaruh Proporsi Komisaris Independen, Leverage, Sales Growth, Dan Profitabilitas Pada Tax Avoidance

2018 ◽  
pp. 1884
Author(s):  
Ni Putu Winda Ayuningtyas ◽  
I Ketut Sujana
Keyword(s):  
Regression Analysis ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Sales Growth ◽  
Manufacturing Companies ◽  
Analysis Technique

This study aims to examine the variables of the proportion of independent commissioners, leverage, sales growth and profitability that affect companies to carry out tax avoidance. This research was conducted on all manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2014-2017, with a total of 200 samples. Sample selection using probability sampling technique is purposive sampling technique. The data analysis technique used is a multiple linear regression analysis test. The results showed that the proportion of independent commissioners, sales growth and profitability had no effect on tax avoidance while leverage had an effect on tax avoidance. Keywords: tax, leverage, sales growth, profitability

scholarly journals THE ANALYSIS OF FACTORS AFFECTING THE CAPITAL STRUCTURE ON LISTED MINING COMPANIES IN INDONESIA STOCK EXCHANGE

JEMBATAN ◽  
2018 ◽  
Vol 15 (1) ◽  
pp. 49-60
Author(s):  
Charaka M Nandatama ◽  
Sulastri Sulastri ◽  
Taufik Taufik
Keyword(s):  
Capital Structure ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Sales Growth ◽  
Factors Affecting ◽  
Mining Companies ◽  
Research Population ◽  
The Capital Structure

The objectives of this research are to examine the effect of Assets Growth,Likuidity, Assets Structure, and Sales Growth influence simoultaneously and partiallyon Capital Structure. Research conducted at mining companies that listed on IndonesiaStock Exchange period 2012- 2015. The research population was 41 companies, with thesample of 14 companies with sampling using purposive sampling technique. Theanalytical method used is multiple linear regression analysis, which previously testedwith the classical assumption.The result showed that the Assets Growth, Likuidity, Assets Structure and SalesGrowth influence simultaneous on the Capital Structure. The research also revealedthat, Assets Growth, Likuidity, Assets Structure and Sales Growth influence partiallynegative significant on the Capital Strucuture. On the other hand, R-Square valueamnounted at 32.6%, its mean that 32,6% movement of Capital Structure can bepredicted from the movement of the four independent variables.Keywords : capital structure, assets growth, likuidity, assets structure, sales growth

scholarly journals Kemampuan Firm Size dan Laverage Terhadap Bond Rating pada Perusahaan yang Terdaftar di Bursa Efek Indonesia

2020 ◽  
Vol 8 (1) ◽  
pp. 59
Author(s):  
Fabianca Fachreza ◽  
Nor Norisanti ◽  
Acep Samsudin
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Test Results ◽  
Bond Ratings ◽  
Bond Rating ◽  
Analysis Technique ◽  
Negative Effect

This study aims to examine the effect of Firm Size and Leverage on Bond Ratings in banking subsector companies in the Indonesia Stock Exchange period 2018. The sample in this study was obtained using purposive sampling method which is included in the non-probability sampling technique. The sample in this study consisted of banking subsector companies listed on the IDX in 2018 and rated by PT PEFINDO with a total of 22 banking companies. The method used in this research is descriptive with quantitative and associative approaches. The data analysis technique used is multiple linear regression analysis with an R Square value of 0.030 which can be interpreted as the effect of firm size and leverage on a bond rating of 3% and the remaining 97% is influenced by other factors not examined in this study. F Test results show a value of Fcount 0.295 <3.49 Ftable which means there is no effect on firm size and leverage on the bond rating. From the test results partially firm size variables have a positive effect and leverage has a negative effect on the bond rating.  

scholarly journals Pengaruh NPL, LDR, dan CAR padaROA Perusahaan Perbankan yang Terdaftar di BEI Tahun 2014-2016

2018 ◽  
pp. 2096
Author(s):  
Putu Intan Trisna Dewi ◽  
I Ketut Suryanawa
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Capital Adequacy ◽  
Return On Assets ◽  
Analysis Technique ◽  
Capital Adequacy Ratio ◽  
Negative Effect ◽  
Positive Effect

Banking plays an important role in influencing economic activity. Banking is required to gain profit so as to compete in order to maintain its survival. The profit is used to pay for all types of operational costs. This research was conducted in Banking Companies Listed in Indonesia Stock Exchange Period Year 2014 - 2016. The number of samples is 20 banks, with the method of purposive sampling technique. Data collection is done by observation or observation. The analysis technique used is multiple linear regression analysis. Based on the result of research, it is known that non performing loan has negative effect on return on asset, loan to deposit ratio has positive effect on return on asset, and capital adequacy ratio has negative effect on return on asset. Keywords: Non Performing Loan, Loan to Deposit Ratio, Capital Adequacy Ratio, Return On Assets.  

scholarly journals Pengaruh Likuiditas, Kebijakan Dividen, Profitabilitas, dan Ukuran Perusahaan pada Nilai Perusahaan

2019 ◽  
pp. 1263
Author(s):  
Gusti Ayu Putri Cahyani ◽  
Ni Gusti Putu Wirawati
Keyword(s):  
Firm Value ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Company Value ◽  
Analysis Technique ◽  
Positive Effect

Signal theory emphasizes that company information can be responded differently by investors. One method used to analyze company value is using the Price to Book Value (PBV) approach. This study aims to analyze the effect of liquidity, dividend policy, profitability, and firm size on firm value. This research was conducted on companies listed in the LQ 45 index on the Indonesia Stock Exchange in 2013-2016. The number of samples taken as many as 10 companies used the nonprobability sampling method with a purposive sampling technique, so that the number of samples during the 4 years of observation became 40 companies. The data analysis technique used is multiple linear regression analysis. The results of the analysis show that liquidity and profitability have a positive effect on firm value, while dividend policy and company size have no effect on firm value. Keywords: Liquidity, dividend policy, profitability, company size, and company value

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