scholarly journals Profitabilitas, Kecukupan Modal, Leverage dan Nilai Perusahaan dengan Pengungkapan Islamic Social Reporting sebagai Variabel Moderating

2021 ◽  
Vol 31 (11) ◽  
pp. 2677
Author(s):  
Septi Tunjungsari ◽  
Nafis Irkhami
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Firm Value ◽  
Sampling Method ◽  
Research Data ◽  
Capital Adequacy ◽  
Social Reporting ◽  
Significant Positive Effect ◽  
Negative Effect ◽  
Positive Effect

The purpose of this study was to determine the effect of profitability, capital adequacy, and leverage on firm value with Islamic Social Reporting (ISR) as a moderating variable. The population of this research data is BUS in Indonesia for the period 2014-2019. The sampling method is purposive sampling, which uses several criteria so that there are 11 BUS as the research sample. The data were processed using multiple linear regression with the help of Eviews 10. The results showed that ROA had a significant positive effect on firm value, while ROE had a significant negative effect on firm value. CAR and leverage have no significant effect on firm value. ISR is not able to moderate CAR and leverage to firm value, while ROA and ROE are able to moderate ISR to firm value.  Keywords: Profitability; ROA; ROE; CAR; Leverage; ISR.

Pengaruh Likuiditas, Pertumbuhan Kredit, Efisiensi, dan Kecukupan Modal Terhadap Profitabilitas

2020 ◽  
Vol 1 (1) ◽  
pp. 27-35
Author(s):  
Lia Hendrawati ◽  
Said Djamaludin
Keyword(s):  
Stock Exchange ◽  
Growth Efficiency ◽  
Research Data ◽  
Capital Adequacy ◽  
Annual Data ◽  
Significant Positive Effect ◽  
Credit Growth ◽  
Negative Effect ◽  
Positive Effect ◽  
Observation Period

This study to examine and analyze the effect of liquidity, credit growth, efficiency, and capital adequacy on the Bank’s profitability listed on the IDX partially and simultaneously. The research data are annual data for the 5-year observation period (2009-2013). This research was conducted at 33 banks listed on Indonesia Stock Exchange. Banks Analyzed that met the population criteria were 23 banks. The analytical method used in multiple linier regression. The results showed that liquidity, credit growth, efficiency, and capital adequacy together (simultaneously) significantly influence profitability. Partially,  liquidity has a significant positive effect on profitability, while efficiency has a significant negative effect. Credit growth and capital adequacy have no significant effect on profitability. Liquidity is the variable that has the biggest effect on the Bank’s profitability. 

scholarly journals The Impacts of Tax Examinations, Tax Sanctions and Tax Hostage (Gijzeling) on Taxpayers’ Formal Compliance

Riset ◽  
2019 ◽  
Vol 1 (2) ◽  
pp. 143-152
Author(s):  
Dewi Puspitasari
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Significant Positive Effect ◽  
Positive Effects ◽  
Positive Effect

The purpose of this study is to determine whether there are impacts of tax audits (X1), tax sanctions (X2), and tax holdings (X3), on formal compliance of taxpayers (Y). The population in this study is the taxpayers registered with KPP Cibitung who live in RW 030 Tambun South. The samples consist of 100 taxpayers using an explanatory sampling method. This type of research is quantitative. The data analysis uses multiple linear regression analysis with SPSS version 25.0 program. Based on data analysis, the results of this study indicate that partially tax audits (X1), tax sanctions (X2), and tax hostage (gijzeling) (X3) have a significant positive effect on taxpayers’ formal compliance (Y). Meanwhile simultaneously tax audits (X1), tax sanctions (X2) and tax hostage (gijzeling) (X3) have significant positive effects on taxpayers’ formal compliance of (Y), with an Adjusted R Square value of 0.444 or 44.4%.

scholarly journals Kompleksitas Perusahaan, Client Importance dan Volatilitas Idiosinkratik

2021 ◽  
Vol 31 (9) ◽  
pp. 2289
Author(s):  
Mei Rinta
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Financial Services ◽  
Idiosyncratic Volatility ◽  
Significant Positive Effect ◽  
Related Factors ◽  
Negative Effect ◽  
Independent Variable ◽  
Business Line ◽  
Positive Effect

This study examines the influence between company complexity and client importance on idiosyncratic volatility. The research sample are listed companies in all industries except financial services and banking for period 2014-2018. The dependent variable is idiosyncratic volatility, while the independent variable is company complexity and client importance. Multiple linear regression was used to test. The results showed that there was a significant positive effect of client importance on the dependent variable and a significant negative effect on company complexity on the dependent variable. This means that business line information and auditor-related factors are a signal for investors to react to company shares. Keywords: Complexity Of The Company; Client Importance; Idiosyncratic Volatility.

scholarly journals The Effect of Vigor, Dedication and Absorption on the Employee Performance of PT Garuda Indonesia Cargo

2021 ◽  
Vol 6 (4) ◽  
pp. 311-316
Author(s):  
Lalu Heri Saputra Jaya ◽  
Eny Ariyanto
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Employee Performance ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Significant Positive Effect ◽  
Head Office ◽  
Positive Effect

This study aims to analyze the effect of vigor, dedication and absorption on the employee performance of PT Garuda Indonesia Cargo. The object of this study is the employees of PT Garuda Indonesia at the Head Office Cargo Directorate, which is located in the Cargo Area of Soekarno-Hatta Airport. The population of this study is 93 employees of PT Garuda Indonesia at the Head Office Cargo Directorate. The sampling method used is a census sample. Therefore, the sample of this study is 93 employees. Multiple linear regression analysis is used in this study with the help of the SPSS application version 26. The results of this study indicate that simultaneously, vigor, dedication and absorption have a positive and significant effect on employee performance. Partially, both vigor and dedication have a significant positive effect on employee performance. Meanwhile, absorption has no effect and is not significant. The magnitude of the influence (R Square) of vigor, dedication and absorption on employee performance is 48,1%.

scholarly journals The Influence Of Number Of Credit, Growth Of The Number Of Customers, and Capital Adequacy On The Profitability Of LPD In Kintamani District

2021 ◽  
Vol 1 (2) ◽  
pp. 35-40
Author(s):  
Ni Luh Putu WIRIASTINI ◽  
Gst. Ayu Intan Saputra RINI ◽  
Putu Gede Wisnu Permana KAWISANA
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Financial Institution ◽  
Capital Adequacy ◽  
Analysis Method ◽  
Credit Growth ◽  
Number Of Customers ◽  
Positive Effect

Profitability is the ability of a financial institution (company) to earn a profit during a certain period, this study aims to determine whether the amount of credit, growth in the number of customers, and capital adequacy affect the profitability of LPD in Kintamani District. Sampling using purposive sampling method. The population in this study consisted of 61 villages in Kintamani District. The number of samples that meet the criteria are 20 LPDs in Kintamani District. The data analysis method used is multiple linear regression. Based on the results of analysis and hypothesis testing, it was found that the amount of credit did not have a positive effect on the profitability of LPDs in Kintamani District, while the growth in the number of customers had a positive and significant effect, and capital adequacy also had a positive and significant effect on the profitability of LPDs in Kintamani District.

scholarly journals Peran Work Discipline, Reward, dan Job Training terhadap Work Achievement pada Karyawan Perumda BPR Bank Daerah Lamongan

2021 ◽  
Vol 9 (1) ◽  
pp. 102
Author(s):  
Khoirotun Nisa ◽  
Hafid Kholidi Hadi
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Significant Influence ◽  
Sampling Method ◽  
Job Training ◽  
Significant Positive Effect ◽  
Regional Bank ◽  
Training Variable ◽  
Positive Effect

Research on work achievement is still relevant and exciting to study in companies worldwide. There are three variables tested for work achievement effects, namely work discipline, rewards, and job training. The location chosen in this study is Perumda BPR Lamongan. This study's population was 130 employees of Perumda BPR Lamongan Regional Bank with 98 samples using a probability sampling method. The data analysis of this study used SPSS, namely multiple linear regression. The results showed that work discipline, rewards, and job training had a significant positive effect on BPR Perumda BPR Lamongan Regency's work achievement, where the Job Training variable had the most significant influence on work achievement.

scholarly journals Pengaruh Lingkungan, Motivasi dan Disiplin Kerja Terhadap Kinerja Karyawan

2020 ◽  
Vol 1 (02) ◽  
pp. 159-166
Author(s):  
Daspar Daspar
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Work Environment ◽  
Sampling Method ◽  
Secondary Data ◽  
Research Data ◽  
Probability Sampling ◽  
Positive Effect

This study aims to analyze the effect of work environment, motivation and discipline on the performance of PT. Astra Honda Motor. Research data from questionnaire and secondary data. The sampling method used was probability sampling. From a population of 70 people, 70 people become the sample. The method of analysis used in this study is multiple linear regression. The result showed that  work environment and discipline has positive effect on the performance, while motivation has no effect on the performance.

scholarly journals Pengaruh Komisaris Independen dan Indeks Islamic Social Reporting Terhadap Nilai Perusahaan dengan Profitabilitas Sebagai Variabel Intervening

2019 ◽  
Vol 5 (01) ◽  
pp. 9
Author(s):  
Robbi Hasana Ibrahim ◽  
Ahmad Mifdlol Muthohar
Keyword(s):  
Firm Value ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Stock Index ◽  
Social Reporting ◽  
Significant Positive Effect ◽  
Intervening Variables ◽  
Positive Effect

The purpose of this study was to determine the effect of independent board of commissioners and Islamic Social Reporting index on firm value with profitability (ROE) as an intervening variable. This research is quantitative in nature which uses secondary data with a purposive sampling method, obtained by 30 companies listing in the Indonesian Syariah Stock Index in 2015-2017. This study uses multiple linear regression analysis and path analysis to test the effect of intervening variables. The results of data processing show that the independent board of commissioners, Islamic Social Reporting index and profitability simultaneously have a significant positive effect on firm value (Tobin-Q). While partially shows that the independent board of commissioners does not affect the value of the company either directly or indirectly. The disclosure of the Islamic Social Reporting Index has a significantly positive effect on firm value indirectly through profitability. Profitability (ROE) significantly influences the value of the company listing in the Indonesian Islamic Stock Index.

scholarly journals PENGARUH KUALITAS PRODUK, SUASANA TEMPAT DAN KUALITAS PELAYANAN TERHADAP KEPUTUSAN PEMBELIAN PADA RUMAH MAKAN ASIH JAYA BABAT

2019 ◽  
Vol 2 (2) ◽  
pp. 175-188
Author(s):  
Nawari Nawari ◽  
Siska Dwi Setyawati
Keyword(s):  
Quality Of Service ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Analytical Method ◽  
Significant Positive Effect ◽  
Purchasing Decisions ◽  
Negative Effect ◽  
Quality Of Products ◽  
Positive Effect

Nowadays the competition in the culinary world is growing rapidly, especially restaurants or restaurants, this phenomenon has only recently been booming, now we easily find everywhere, both large restaurants and simple houses (warungs). Therefore marketing is very important to support the success of a business. The purpose of this study is to find out the quality of the product, the atmosphere of the place and the quality of service to the purchasing decision at the Asih Jaya Babat restaurant. The method in this study is quantitative by distributing questionnaires to 67 respondents. The analytical method used is multiple linear regression, classical assumption test, partial t test and simultaneous f test. The results of this study indicate that the quality of products has a significant positive effect on purchasing decisions, the atmosphere of the place has a positive and significant effect, and the quality of service has a negative effect on purchasing decisions at the Asih Jaya Babat restaurant.

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

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