Pengaruh Profitabilitas terhadap Nilai Perusahaan dengan Moderasi Pengungkapan Elemen-Elemen  Integrated Reporting

This paper aims to determine the effect of profitability on firm value and the moderation of disclosure of integrated reporting elements in influencing the relationship of profitability with firm value. The sample is representative of each sector using the purposive stratified sampling method. This research is a quantitative study using a sample of 86 companies listed on the Indonesia Stock Exchange (BEI). Data were analyzed using multiple linear regression and processed using the Stata 13 application. The results show that profitability has no effect on the value of the company. Investors still need to consider the information generated from profitability because of the option to put into retained earnings and dividend distribution that will be taken by the company. The other result state that the integrated reporting elements do not affect the relationship of profitability with firm value because the value of information in the disclosure element is not directly related to the financial information (numbers) of a company. Keywords: Profitability; Firm Value; Integrated Reporting.

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Pengaruh Pengungkapan Manajemen Risiko Terhadap Nilai Perusahaan Melalui Kinerja Keuangan Di Industri Perbankan Indonesia

Owner ◽

10.33395/owner.v4i2.257 ◽

2020 ◽

Vol 4 (2) ◽

pp. 467

Author(s):

Agung Supriyadi ◽

Christina Tri Setyorini

Keyword(s):

Risk Management ◽

Firm Value ◽

Sampling Method ◽

Stock Exchange ◽

Relevant Information ◽

Government Regulations ◽

Management Disclosures ◽

The Relationship ◽

Positive Effect ◽

Determining Factor

Investors assess and demand banks to improve their risk management. Then, the profit earned by the bank is not yet known the effect of risk management on firm value. The aim of this study is to determine the effect of risk management disclosures on firm value with profitability as a mediating variable. The population used in this study are all banks listed on the Indonesia Stock Exchange (IDX) in the period of 2016 to 2018. This type of research is a correlational study consisting of thirty-six banks as research samples. Furthermore, the sampling method used in this study was purposive sampling. The results showed that the disclosure of risk management has a positive effect on profitability and firm value. Then, the risks and opportunities in this study can be managed well by the company so that it has a positive effect on increasing the company's profitability. The market implication assumes that risk management disclosures can be used as one of the relevant information to increase the value of the company. However, profitability in this study cannot mediate the relationship between risk management disclosure and firm value. The size of profitability produced in banks in Indonesia is not a determining factor in managing a company's risk management activities. So it can be concluded that risk management is disclosed solely because it fulfills corporate responsibilities and complies with government regulations.

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INTEGRATED REPORTING DISCLOSURE, BUSINESS COMPLEXITY AND FIRM VALUE

Jurnal Riset Akuntansi Kontemporer - Vol 13 No 2 (2021): October Edition ◽

10.23969/jrak.v12i1.2342 ◽

2020 ◽

Vol 12 (1) ◽

pp. 1-6

Author(s):

Seful Komar ◽

Nurmala Ahmar ◽

Dwi Prastowo Darminto

Keyword(s):

Firm Value ◽

Information Disclosure ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Analysis Tool ◽

Manufacturing Companies ◽

Integrated Reporting ◽

Relationship Of ◽

Business Complexity

This study empirically investigates the effect of disclosure elements of integrated reporting on firm value. Business complexity is used as a moderating variable in the effect of integrated reporting on firm value. A total of 189 samples of manufacturing companies registered on the Indonesia Stock Exchange in 2015-2017 met the criteria using the purposive sampling method. A multiple linear regression analysis using SEM-PLS program is employed as a data analysis tool. The results showed that integrated reporting has significant effect on firm value. Business complexity moderates the relationship of disclosure integrated reporting to firm value. The better quality of information disclosure from element of integrated reporting increases investor confidence thereby increasing firm value.

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Pengaruh ukuran perusahaan dan leverage terhadap nilai perusahaan dengan profitabilitas sebagai variabel moderasi

Jurnal Riset Mahasiswa Akuntansi ◽

10.21067/jrma.v8i2.5232 ◽

2021 ◽

Vol 8 (2) ◽

Author(s):

Siwi Nur Khotimah ◽

Rita Indah Mustikowati ◽

Ati Retna Sari

Keyword(s):

Business Strategy ◽

Firm Value ◽

Sampling Method ◽

Stock Exchange ◽

Company Size ◽

Company Value ◽

Property Companies ◽

Negative Effect ◽

Independent Variable ◽

A Company

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.

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Is There Any Relation between Intellectual Capital and the Capital Structure of a Company? The Case of Polish Listed Companies

e-Finanse ◽

10.1515/fiqf-2016-0126 ◽

2015 ◽

Vol 11 (4) ◽

pp. 23-33

Author(s):

Monika Bolek ◽

Katerina Lyroudi

Keyword(s):

Capital Structure ◽

Intellectual Capital ◽

Intangible Assets ◽

Stock Exchange ◽

Equity Capital ◽

Warsaw Stock Exchange ◽

Relationship Of ◽

The Relationship ◽

A Company ◽

The Capital Structure

Abstract This study investigates the relationship of the intellectual capital of a company (proxied by its intangible assets), with leverage and equity and capital structure. Our empirical results indicate that there is a negative relation between the intellectual capital (intangible assets) of a company and its leverage based on the Warsaw Stock Exchange main market and NewConnect alternative market. Moreover, the equity capital is found positively related to the level of intangibles in each of the two markets. These results support the thesis that intellectual capital (intangible assets) influences the capital structure of a company.

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HUBUNGAN PROFITABILITAS DAN DIVIDEN TUNAI DENGAN ICECUKUPAN KAS DAN LIKUIDITAS SEBAGAI MODERATING VARIABLE

Media Riset Akuntansi Auditing & Informasi ◽

10.25105/mraai.v7i2.765 ◽

2007 ◽

Vol 7 (2) ◽

pp. 141

Author(s):

Megawati Olctorina ◽

Michell Suharti

Keyword(s):

Dividend Policy ◽

Stock Exchange ◽

The Other ◽

Cash Dividend ◽

Continuous Growth ◽

Return On Equity ◽

Other Hand ◽

Dividend Distribution ◽

The Relationship ◽

A Company

The objective of this research is to determine the relationship between profitability and the amount of cash dividend policy. However this research examines the influences of cash adequate and liquidity (current ratio)toward the relationship between profitability and cash dividend policy. We call the influence as moderating variables. In general, investors have primarily objective that is to increase their wealth by return as dividend or capital gain. On the other hand, the companyexpects continuous growth and its going concern, also increase its stockholder's wealth. Factor that predicted influencing dividend distribution amount in this research are focused on profitability. Thus, profitabiNy influences cash dividend policy in a company. However cash dividend should be paid only when a company has adequate cash and good liquidity ratio. This research examines financial statement of several companies are listed at Jakarta Stock Exchange for period ended December 31, 2000 until December 31, 2003. Data is collected from Jakarta Stock Exchange and Indonesia Capital Market Directory 2004. This research uses statistical software TViews version 4,1 ''. The result is cash adequate and liquidity moderate relationship between return on investment and cash dividen policy. On the other hand, return on equity has not significant relationship with cash dividend PolicyKeyword : profitability, cash dividend, cash adequate, liquidity

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PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN KELUARGA DI INDONESIA

Jurnal Fokus Manajemen Bisnis ◽

10.12928/fokus.v10i1.1814 ◽

2020 ◽

Vol 10 (1) ◽

pp. 1

Author(s):

Adhitya Rechandy Christian Santoso

Keyword(s):

Corporate Governance ◽

Data Analysis ◽

Board Of Directors ◽

Sampling Method ◽

Stock Exchange ◽

Return On Assets ◽

The Board Of Directors ◽

Relationship Of ◽

The Relationship ◽

Positive Effect

This study discusses the application of corporate governance to the performance of family companies in Indonesia. The relationship of corporate governance in this study was proxied with an independent board of commissioners, the size of the board of directors, and the size of the audit board. The measurement of the financial performance of this study uses Return On Assets (ROA) with a sample of research companies listed on the Indonesia Stock Exchange in the 2014-2018 period.The sampling method in this study uses purposive sampling and data analysis using multiple linear regression with the help of SPSS 21.The results of data analysis, the proportion of independent commissioners and the size of the board of directors had a significant positive effect on the variable size of the audit board not having a significant effect.

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APAKAH RASIO KEUANGAN BERDAMPAK PADA NILAI PERUSAHAAN PERKEBUNAN DI BEI?

JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) ◽

10.34204/jiafe.v5i1.1482 ◽

2019 ◽

Vol 5 (1) ◽

pp. 123-130

Author(s):

Yefni Yefni

Keyword(s):

Linear Regression ◽

Multiple Linear Regression ◽

Firm Value ◽

Sampling Method ◽

Stock Exchange ◽

Financial Ratios ◽

Tobin's Q ◽

Purposive Sampling ◽

Regression Test ◽

A Company

This study aims to identify the effect of financial ratios, in the form of profitability (ROA), liquidity (CR), and solvability (DER) on firm value. The value of the company was measured using Tobin’s Q. The population of this study were all of the plantation companies listed on the Indonesian Stock Exchange during the 2014-2018. Next, the sample was selected using purposive sampling method. The data in this study were analyzed using multiple linear regression test. The results of this study indicate that of all the variables studied, only ROA and CR have a significant effect on firm value. This shows that profitability and liquidity are the main focus of investors so that investors will pay more attention to these two variables. When a company is profitable and liquid, investors will be interested in investing so that the value of the company will increase.

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Voluntary Human Capital Disclosure and Firm Value Relationship in the Listed Companies of Bangladesh: A Conceptual Overview

Journal of International Business, Economics and Entrepreneurship ◽

10.24191/jibe.v5i2.14234 ◽

2020 ◽

Vol 5 (2) ◽

pp. 39

Author(s):

Shamem Ara Mili ◽

Fathyah Hashim

Keyword(s):

Human Capital ◽

Firm Value ◽

Stock Exchange ◽

Agency Conflicts ◽

Listed Firms ◽

Reporting Practices ◽

Corporate Reporting ◽

Relationship Of ◽

The Relationship ◽

Conceptual Overview

The aim of this paper is to incorporate relevant empirical researches and literature for extending the potentials of voluntary human capital disclosure to increase the value of the listed firms in Bangladesh. Voluntary human capital disclosure reduces information asymmetry and increases the financial lucidity of the business, and hence, could minimize agency conflicts, and satisfy employees’ and other stakeholders’ of the business. However, subsequent to a 13.8 percent drop in 2018, the broad index of the Dhaka Stock Exchange Limited lost 17.3 percent in 2019. It is among the first paper focusing on the consequence of voluntary human capital disclosures on firm value from a combination of agency theory, signaling theory, and stakeholder theory perspective. Moreover, extant literature endow with inconsistent and less evidence concerning the relationship of voluntary human capital disclosure with firm value. The present paper proposes and illustrates potential proposition for future empirical investigation in the context of an emerging economy like Bangladesh. It is also expected that the present paper would endow with further knowledge to investors, managers, and other stakeholders to upgrade firm value by means of voluntary human capital disclosure in their corporate reporting practices.

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The role of Internet Financial Reporting (IFR) in mediating manufacturing firm value on Indonesia Stock Exchange (IDX)

Journal of Islamic Accounting and Finance Research ◽

10.21580/jiafr.2020.2.2.5821 ◽

2020 ◽

Vol 2 (2) ◽

pp. 169

Author(s):

Khoirul Fuad ◽

Nurlita Dwi Ariyani ◽

Retno Tri Handayani

Keyword(s):

Financial Reporting ◽

Firm Value ◽

Sampling Method ◽

Stock Exchange ◽

Institutional Ownership ◽

Manufacturing Companies ◽

Manufacturing Firm ◽

Purposive Sampling ◽

The Relationship

Purpose - This research aimed to determine the role of Internet Financial Reporting application for manufacturing companies on Indonesia stock exchange in the increase of firm value both directly and indirectly.Method - This research used a purposive sampling method. The number of data collected was 95 company samples. This research employed SPSS 25 for testing the data. Result - The results of this study indicated that Internet Financial Reporting can mediate the relationship between institutional ownership and profitability on firm value.Implication - Internet Financial Reporting application for companies today attracts investors to invest their capital to the companies because of the ease in getting the information needed at any time.Originality - This study used Internet Financial Reporting as mediation and source of the data year 2018.

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Pengaruh Kualitas Laba Dalam Memoderasi Hubungan Kepemilikan Kas dan Efisiensi Perusahaan (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2016)

Paediatrica Indonesiana ◽

10.24036/wra.v7i1.104570 ◽

2019 ◽

Vol 7 (1) ◽

pp. 1477

Author(s):

Dina Kaltsum ◽

Nurzi Sebrina

Keyword(s):

Sampling Method ◽

Stock Exchange ◽

Earnings Quality ◽

Cash Holdings ◽

Secondary Data ◽

Panel Regression ◽

Manufacturing Companies ◽

Accrual Quality ◽

Relationship Of ◽

The Relationship

This study aims to examine the effect of earnings quality in moderating the relationship of cash holdings and firms efficiency. This study is classified as causative research. The population in this study are manufacturing companies listed on the Indonesian Stock Exchange period of 2013 to 2016. By using purposive sampling method, there were 88 companies as the research’s sample. Firms Efficiency variable are measured by the DEA model, cash holdings variable are measured by cash ratio, and earnings quality variable are measure by accrual quality. The type of data used is secondary data obtained from www.idx.co.id and used is panel regression analysis. The results of this study indicate that cash holdings has a positive and significant effect on firms efficiency, but earnings quality is not able to strengthen or weaken the relationship between cash holdings and firms efficiency. Keywords: Cash holdings, earnings quality, firms Efficiency.

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