Sustainability Reporting dan Return Saham di Perusahaan Terindeks LQ45

In recent years, investors have put pressure on companies to disclose more sustainability information. The purpose of this study was to determine the effect of the intensity of disclosure in sustainability reporting on stock returns. This research was conducted on companies with shares listed in the LQ45 index on the IDX. The number of samples taken was 17 companies, with a purposive sampling method. Data collection was carried out by documentation study. The analysis technique used is the panel data regression analysis technique. The results showed that the intensity of disclosure in sustainability reporting has no effect on stock returns. The high intensity of disclosure does not necessarily attract investors to invest and increase the company's stock return. Keywords: Sustainability Reporting; Profitability; Company Size; Stock Return.

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PERBANDINGAN PENGARUH UKURAN PERUSAHAAN, OPINI AUDIT, PROFITABILITAS DAN REPUTASI KAP TERHADAP AUDIT DELAY (Studi Empiris pada Perbankan Konvensional dan Perbankan Syariah Tahun 2014-2016)

Jurnal Wahana Akuntansi ◽

10.21009/wahana.13.024 ◽

2018 ◽

Vol 13 (2) ◽

pp. 143-156

Author(s):

Laurencius Simatupang ◽

Wirmie Eka Putra ◽

Netty Herawaty

Keyword(s):

Regression Analysis ◽

Panel Data ◽

Sampling Technique ◽

T Test ◽

Company Size ◽

Public Accounting ◽

Audit Opinion ◽

Panel Data Regression ◽

Analysis Technique ◽

Data Regression

This research aimed to determine empirically the comparison and effect ofcompany size, audit opinion, profitability and public accounting firmâ€™s reputation to audit delay. The population in this research are conventional banking and syariah banking in the year of 2014-2016. The sampling technique used is purposive sampling with the number of samples is 45 companies. The analysis technique used in this research is panel data regression analysis and independent sample t-test. The results of this research conclude that: company size, audit opinion, profitability and public accounting firmâ€™s reputation simultaneously effect to the audit delay on conventional banking and syariah banking. Company size and public accounting firmâ€™s reputation partially effect to audit delay on conventional banking and syariah banking. Audit opinion and Profitability has no effect to audit delay on conventional banking and syariah banking. The variables audit delay, company size and profitability have significantly different rates between conventional banking and syariah banking, while the variables of audit opinion and public accounting firmâ€™s reputation have no significant differences.

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Analisis Struktur Aktiva, Kepemilikan Manajerial, dan Variabilitas Pendapatan Pada Struktur Modal Perusahaan Manufaktur

E-Jurnal Akuntansi ◽

10.24843/eja.2021.v31.i02.p10 ◽

2021 ◽

Vol 31 (2) ◽

pp. 388

Author(s):

Ni Komang Pina Lestari ◽

Ni Gusti Putu Wirawati

Keyword(s):

Regression Analysis ◽

Capital Structure ◽

Sampling Method ◽

Stock Exchange ◽

Managerial Ownership ◽

Manufacturing Companies ◽

Panel Data Regression ◽

Analysis Technique ◽

Data Regression ◽

Income Variability

The purpose of this study was to determine the effect of asset structure, managerial ownership, and income variability on the company's capital structure (DER). This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2017- 2019 period. The population in this study were 181 companies, using the purposive sampling method the research sample was obtained as many as 46 manufacturing companies. The data analysis technique used in this research is panel data regression analysis technique with Eviews version 11 as a tool. Based on the research results, it is found that the asset structure has no effect on the capital structure. Managerial ownership has a positive and significant effect on capital structure. Income variability has a negative and significant effect on capital structure. Keywords: Asset Structure; Managerial Ownership; Income Variability; Capital Structure.

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THE EFFECT OF PROFITABILITY, CAPITAL STRUCTURE AND CORPORATE VALUES ON RETURN OF SHARES (TELECOMMUNICATIONS SUB SECTOR IN INDONESIA STOCK EXCHANGE 2014-2018)

Dinasti International Journal of Digital Business Management ◽

10.31933/dijdbm.v1i1.102 ◽

2020 ◽

Vol 1 (1) ◽

pp. 69-77

Author(s):

Asih Try Wulandari ◽

Aty Herawati

Keyword(s):

Panel Data ◽

Stock Returns ◽

Stock Return ◽

Stock Exchange ◽

Series Data ◽

Annual Data ◽

Business World ◽

Telecommunications Sector ◽

Panel Data Regression ◽

Data Regression

The development of increasingly stringent business world in Indonesia will create an increasingly sharp competition between companies. Firms in the industry in Indonesia is a land for investors to invest capital to be invested in various forms of securities. So it is not wrong for the company's various aspects and types become part of the capital market. This study was conducted to determine the effect of ROE, DER and PBV to Stock Return on Telecommunications Sector Sub Listed in Indonesia Stock Exchange. This study uses annual data for the observation period from 2014 until 2018. The research type is descriptive causality. The data used is the data panel that is a combination of annual time series data and cross section were processed using panel data regression analysis. The population is all Sub-Sector Telecommunications listed in Indonesia Stock Exchange from 2014 until 2018 the number of 5 companies. The sampling technique used purposive sampling, found a sample of four companies with the observation of 5 years in order to obtain total observation as much as 20. Data were obtained from the Indonesia Stock Exchange, and Yahoo Finance. Analysis of the data in this study is panel data regression. The model used is the Common Effect Model. The analysis showed that the ROE does not have a significant effect on stock returns, DER has no significant effect on stock returns, while PBV positive and significant effect Stock Return on Telecommunications Sector Sub Listed in Indonesia Stock Exchange.

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Analisis Pengaruh Kinerja Perusahaan Terhadap Pengungkapan ISR Bank Umum Syariah Tahun 2010-2014

Jurnal Ekonomi Syariah Teori dan Terapan ◽

10.20473/vol4iss20171pp44-61 ◽

2017 ◽

Vol 4 (1) ◽

pp. 44

Author(s):

Nia Fajriyatun Nadlifiyah ◽

Nisful Laila

Keyword(s):

Regression Analysis ◽

Commercial Bank ◽

Annual Report ◽

Corporate Performance ◽

Company Size ◽

Analysis Method ◽

Panel Data Regression ◽

Content Analysis Method ◽

Analysis Technique ◽

Data Regression

The Effect of Corporate Performance Toward of ISR Disclosure for Shariah Commercial Bank (BUS) in Indonesia During 2010-2014. This research aims to find out the effect of corporate performance toward of ISR disclosure for Shariah Commercial Bank. Population in this study are all Shariah Commercial Bank in Indonesia During 2010-2014. The total number of sample in this study were seven Shariah Commercial Bank with method is purposive sampling. This research used content analysis method to analysis ISR disclosure bank’s to annual report. This research uses panel data regression analysis technique. The result shows that simultaneously the company size, company age, profitability, and liquidity have significant effect toward of ISR disclosure. Company Age and profitability partially have significant effect toward of ISR disclosure, while company size, and liquidity partially doesn’t have significant effect toward of ISR disclosure.

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Pengaruh good corporate governance terhadap profitabilitas perusahaan

Jurnal Manajemen Strategi dan Aplikasi Bisnis ◽

10.36407/jmsab.v2i3.93 ◽

2019 ◽

Vol 2 (3) ◽

pp. 127-136

Author(s):

Suci Subiyanti ◽

Rachma Zannati

Keyword(s):

Corporate Governance ◽

Panel Data ◽

Empirical Evidence ◽

Sampling Method ◽

Stock Exchange ◽

Managerial Ownership ◽

Good Corporate Governance ◽

Panel Data Regression ◽

Analysis Technique ◽

Data Regression

The purpose of this study is to provide empirical evidence regarding the effect of the size of the Independent Commissioners and Managerial Ownership on Profitability as measured by ROA. The object of this study is a banking company listed on the Stock Exchange in the 2013-2017 period. Based on the purposive sampling method that is based on the criteria that have been determined, 15 companies were obtained as research samples. The analysis technique uses panel data regression using E-Views 9 software. The results of the study prove that the Independent Board of Commissioners has no significant effect on profitability, while managerial ownership has a significant effect on profitability. Implications and suggestions are explained in this study.

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FAKTOR-FAKTOR YANG MEMPENGARUHI EARNINGS QUALITY PADA PERUSAHAAN MANUFAKTUR DI INDONESIA

Business Management Journal ◽

10.30813/bmj.v17i1.2257 ◽

2021 ◽

Vol 17 (1) ◽

pp. 39

Author(s):

Tony Sudirgo

Keyword(s):

Regression Analysis ◽

Panel Data ◽

Analytical Method ◽

Sampling Method ◽

Earnings Quality ◽

Financial Statements ◽

Manufacturing Companies ◽

Board Diversity ◽

Panel Data Regression ◽

Data Regression

The purpose of this study is to analyze board diversity, leverage and profitability of earnings quality in manufacturing companies listed in Indonesia Stock Exchange, especially from period 2016-2018 as population. Purpose sampling as a sampling method with a total of 105 data in the form of financial statements from www.idx.co.id. The analytical method used is panel data regression analysis with the E-Views 9.0 program. The results of the study indicate that only profitability affects earnings quality while Board diversity and leverage don’t affect earnings quality.

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2014-2016

Jurnal Fokus Manajemen Bisnis ◽

10.12928/fokus.v8i2.1594 ◽

2020 ◽

Vol 8 (2) ◽

pp. 248

Author(s):

Nico Anangsyah ◽

Desta Rizky Kusuma

Keyword(s):

Regression Analysis ◽

Capital Structure ◽

Stock Exchange ◽

Company Size ◽

Sales Growth ◽

Panel Data Regression ◽

Analysis Technique ◽

Data Regression ◽

Positive Effect ◽

The Capital Structure

This study aims to determine the analysis of factors affect the capital structure of registered textile and garment companies on the Indonesia Stock Exchange (IDX) for the 2014-2016 period. Variables in this study namely Profitability (ROA), Asset Structure (SA), Sales Growth (PP) and Company Size (SIZE) and Capital Structure (DER). The population in this study is the Textile and Garment company listed on the Indonesia Stock Exchange (IDX) as many as 17 companies later 15 companies were sampled using a purposive technique sampling. The analysis technique used is panel data regression analysis with comparison of t-statistics with t-tables. The results of this study indicate that profitability (ROA) is not positive effect on Capital Structure (DER), t-statistic of 1.386407. Asset Structure (SA) has no positive effect on Capital Structure (DER), statistic equal to 0.296574. Sales Growth (PP) influences positive for Capital Structure (DER), the statistic is 1.873566. Size The company (SIZE) does not have a positive effect on the Capital Structure (DER), statistic at 0.570955.

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PEMBIAYAAN MURABAHAH DAN PENGARUHNYA TERHADAP RETURN ON ASSET (ROA)

Performance ◽

10.20884/1.performance.2017.24.1.314 ◽

2017 ◽

Vol 24 (1) ◽

pp. 74

Author(s):

Firmansyah Romadhona

Keyword(s):

Regression Analysis ◽

Panel Data ◽

Sampling Method ◽

Operating Income ◽

Purposive Sampling ◽

Panel Data Regression ◽

Data Regression ◽

Negative Effect ◽

Positive Effect

This research is an analysis on Sharia Rural Banking (BPRS) Listed on Otoritas Jasa Keuangan website (www.ojk.go.id) during Year 2012 – 2015. The research entitled “Analysis variables that influence Murabahah Financing and influence to Return on Asset (Study on Sharia Rural Banking on Indonesia during Year 2012 – 2015)”. The purpose of this research is to analyze the influence of non performing financing, wadiah savings, financing to deposit ratio, operating expenses operating income toward murabahah financing and influence to return on asset. This research used panel data regression analysis as model to test the hypothesis. The population in this research was Sharia Rural Banking (BPRS) on Indonesia during Year 2012 – 2015 consisting of 168 banks. While the samples of this research were taken by purposive sampling method which were 25 banks. The result of this research showed that: (1) non performing financing has no effect toward murabahah financing, (2) wadiah savings had positive effect toward murabahah financing, (3) financing to deposit ratio has no effect toward murabahah financing, (4 operating expenses operating income had negative effect toward murabahah financing, (5 murabahah financing had positive effect toward return on asset. Implication based on result of this research was the management need to increase wadiah savings and need to decrease operating expenses operating income because it can increase the murabahah financing. The management also needs to increase murabahah financing, because it is in this research is proven to increase the return on asset.

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Analisis Faktor-Faktor yang Mempengaruhi Kebijakan Hutang

Berkala Akuntansi dan Keuangan Indonesia ◽

10.20473/baki.v5i2.18332 ◽

2020 ◽

Vol 5 (2) ◽

pp. 83

Author(s):

Suci Meta Saputri ◽

Widi Hariyanti ◽

Yunus Harjito

Keyword(s):

Regression Analysis ◽

Data Analysis ◽

Sampling Method ◽

Panel Data Regression ◽

Analysis Technique ◽

Data Regression ◽

Negative Effect ◽

Company Growth ◽

Debt Policy ◽

Positive Effect

This study aims to analyze the effect of profitability, liquidity, asset structure and company growth on debt policy. The sample in this study amounted to 490 samples obtained from 98 companies for 5 years with purposive sampling method. The data analysis technique used in this research is panel data regression analysis technique which is processed using Eviews 9 software.The results show that profitability and liquidity have a negative effect on debt policy, while asset structure has no effect on debt policy, and company growth has a positive effect on debt policy. debt policy.

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Pengaruh DER, PER dan ROA Terhadap PBV Pada Industri Perbankan

Jurnal Ekonomi ◽

10.24912/je.v24i2.581 ◽

2019 ◽

Vol 24 (2) ◽

pp. 242

Author(s):

Iwan Firdaus

Keyword(s):

Regression Analysis ◽

Panel Data ◽

Sampling Method ◽

Banking Industry ◽

Stock Exchange ◽

Sample Selection ◽

Fixed Effect ◽

Purposive Sampling ◽

Panel Data Regression ◽

Data Regression

This research is to find out the influence of DER, PER and ROA to PBV in the banking industry published on Indonesia Stock Exchange for the period 2013-2017. Sample selection with purposive sampling method as many as 21 companies, totaling 105 data. The method used in this research is panel data regression analysis and it is found that the more appropriate model used is fixed effect. From result of research got value of adjusted R-Square equal to 15.86%. Partially show that DER, PER variable have positive and significant effect on PBV. ROA variable partially have positive and no significant effect to PBV.

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