scholarly journals Intellectual Capital, Leverage dan Profitabilitas Perusahaan Sub-Sektor Asuransi di Bursa Efek Indonesia

2020 ◽  
Vol 30 (12) ◽  
pp. 3110
Author(s):  
Putu Winda Agastya Paramita ◽  
I Gusti Ayu Made Asri Dwija Putri
Keyword(s):  
Linear Regression ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Analysis Technique ◽  
Negative Effect ◽  
A Company ◽  
Positive Effect

The company's financial performance can be used as a tool to measure the overall level of health of a company. One indicator that is often used to measure a company's financial performance is profitability. Profitability is the level of a company's ability to generate profits and measure operational efficiency and the efficiency of the use of its assets. There are several factors that are thought to affect profitability including intellectual capital and leverage. This study aims to determine the effect of intellectual capital and leverage on company profitability. This research was conducted on 11 insurance sub-sector companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling technique used is non probability sampling with the purpose sampling method. The analysis technique used in this study is multiple linear regression. The final results show that intellectual capital has a positive effect on profitability and leverage has a negative effect on company profitability. Keywords: Intellectual Capital; Leverage; Profitability.

scholarly journals PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN DAN PENILAIAN PASAR DENGANCORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI

2015 ◽  
Vol 2 (2) ◽  
pp. 87
Author(s):  
Citra Chairunissa ◽  
Raden Rosiyana Dewi
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Sampling Method ◽  
Stock Exchange ◽  
Market Value ◽  
Coefficient Of Determination ◽  
Normality Test ◽  
Negative Effect ◽  
Positive Effect

<p><em>T</em><em>he  objective  of  the  emperical  study  is  to  examine  and  to analyze  1)  The Influence of Intellectual Capital to Financial Performance, 2 ) The Influence of Intellectual Capital to Market Value, 3) The Influence of Intellectual Capital to Financial Performance with Corporate Governance as an Moderating  4) The Influence of Intellectual Capital to Market Value with Corporate Governance as an  Moderating  Variable.  The sample of  this emperical  study is the company financing company that listed in the Indonesia Stock Exchange (IDX) 2010-2012</em>.<em>  </em><em></em><em>T</em><em>his  research  uses  purposive  sampling  method. Data  analysis  techniques include  1)  Descriptive  statistics, 2)  Normality  Test, 3)  Classical  Test Assumptions : Multicollinearity and Heteroskidastity , 4) Regression Testing : Coefficient of Determination Test , F Test , danUji T. The results of this empirical study are 1) Intellectual Capital significant positive effect on the company 's financial  performance ,  2)  Intellectual  Capital significant  negative effect  on market valuation , 3) Intellectual Capital no significant effect on the financial performance of companies   with   moderated Corporate Governance, 4) Intellectual Capital  had  no  significant  effect  assessment  of  the  performance market with moderated Corporate Governance</em></p>

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 Penerapan Akuntansi Pertanggungjawaban, Kompetensi dan Komitmen Organisasi Terhadap Kinerja Manajerial

2019 ◽  
pp. 270
Author(s):  
Kadek Novita Cahyani ◽  
I Gst Ayu Eka Damayanthi
Keyword(s):  
Control System ◽  
Organizational Commitment ◽  
Linear Regression ◽  
Sampling Method ◽  
Sampling Technique ◽  
Managerial Control ◽  
Managerial Performance ◽  
Analysis Technique ◽  
A Company ◽  
Positive Effect

Managerial performance is very important for a company because it can be used to measure the success of the company. A manager needs to implement a managerial control system that can be used to achieve the company goals. The purpose of this study is to obtain empirical evidence regarding the effect of applying accountability accounting, competence and organizational commitment to the managerial performance of the financial division on PT Pegadaian Kota Denpasar. Sampling technique that used in this study is non probability sampling with purposive sampling method. The amount of sample in this study are 52 samples. The analysis technique is multiple linear regression. Based on the results of the analysis shows that accountability accounting, competence, and organizational commitment have a positive effect on the managerial performance of financial division on PT. Pegadaian Kota Denpasar. Keywords : Accountability accounting, competence, organizational commitment, managerial performance.

scholarly journals Pengaruh Tingkat Hutang, Fee Audit, dan Konsentrasi Pasar Pada Persistensi Laba

2020 ◽  
Vol 30 (1) ◽  
pp. 179
Author(s):  
Made Edi Mahendra ◽  
I Made Sadha Suardikha
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Audit Fees ◽  
Market Concentration ◽  
Earnings Persistence ◽  
Analysis Technique ◽  
Positive Effect

This study aims to determine whether the level of debt, audit fees, and market concentration affect earnings persistence. This research was conducted on transportation companies listed on the Indonesian stock exchange from 2014 to 2017. The number of samples taken as many as 9 companies using non-probability sampling method with purposive sampling technique. The analysis technique used is multiple linear regression. Based on the results of the analysis found that the level of debt, audit fees, and market concentration has a positive effect on earnings persistence.Keywords: Debt Levels; Audit Fees; Market Concentration; Earnings Persistence.

scholarly journals Pengaruh Rentabilitas, Leverage, Dan Saham Bonus Pada Nilai Perusahaan Di Bursa Efek Indonesia

2019 ◽  
pp. 1813
Author(s):  
Ni Wayan Yusy Martha Diani ◽  
Ida Bagus Putra Astika
Keyword(s):  
Linear Regression ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sample Selection ◽  
Market Price ◽  
Sampling Technique ◽  
Regression Methods ◽  
Negative Effect ◽  
Positive Effect

Firm value in investor’s perspective is the reflection of company’s prospects. One form of firm value is the change in the market price of a company’s stock. This research aims to obtain empirical evidence of the effect of profitability, leverage, and bonus shares on firm value. This research was conducted on companies in all sectors listed on the Indonesia Stock Exchange for the period 2000-2016. The sample selection used purposive sampling technique with non probability sampling method. The population of this research consisted of 37 companies and the number of samples obtained 35 observations. The data in this study was analyzed using the multiple linear regression methods. Based on the results of the research, it can be concluded that profitability has a negative effect on firm value. Leverage has a positive effect on firm value, and bonus shares do not affect firm value. Keywords: Profitability, Leverage, Bonus Shares, and Firm Value

scholarly journals ANALISIS PENGARUH INTELLECTUAL CAPITAL, PENGUNGKAPAN SUSTAINABILITY REPORT, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN

SIMAK ◽  
2021 ◽  
Vol 19 (02) ◽  
pp. 339-354
Author(s):  
Narcisus Jumadi ◽  
Julianti Sjarief
Keyword(s):  
Financial Performance ◽  
Firm Size ◽  
Intellectual Capital ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Negative Effect ◽  
Positive Effect ◽  
Sustainability Report

The purpose of this research to analyze the effect of intellectual capital, sustainability report disclosure, and firm size on the financial performance of non-financial companies listed on the Indonesia Stock Exchange for the 2017-2020. In this study, there were 66 samples from 18 companies. The data collection method used is purposive sampling method. The data analysis method used is multiple linear regression analysis. The results showed that intellectual capital has a significant positive effect on financial performance, sustainability reports disclosure has a significant negative effect on financial performance, and firm size has no significant effect on financial performance.

PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN BARANG KONSUMSI YANG TERDAFTAR DI BEI TAHUN 2015-2017

2019 ◽  
Vol 3 (2) ◽  
pp. 26
Author(s):  
Niken Ayu Wulandari ◽  
Tegoeh Hari Abrianto ◽  
Edi Santoso
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Simple Linear Regression ◽  
Return On Equity ◽  
Asset Turnover

This research to analyze and evaluate intellectual capital on financial performance obtained by return on equity, asset turnover and growth in revenue. The population in this study are consumer goods companies listed on the Stock Exchange in 2015-2017. The research sample was received by 21 companies obtained by using purposive sampling technique. The analytical method used is simple linear regression analysis with the SPSS version 20 application and uses the VAICTM method to measure intellectual capital. The results of this study indicate that intellectual capital has a significant effect on financial performance generated by return on equity, but intellectual capital does not have a significant effect on financial performance required by asset turnover and growth in revenue.

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 LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MEDIASI

2019 ◽  
Vol 8 (5) ◽  
pp. 3028
Author(s):  
Ni Putu Ira Kartika Dewi ◽  
Nyoman Abundanti
Keyword(s):  
Firm Size ◽  
Consumer Goods ◽  
Firm Value ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Significant Positive Effect ◽  
Analysis Technique ◽  
Negative Effect ◽  
Consumer Goods Industry ◽  
Positive Effect

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.

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

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