scholarly journals PENGARUH KUPON, MATURITAS, LIKUDITAS DAN SUKU BUNGA TERHADAP YIELD OBLIGASI KORPORASI

2019 ◽  
Vol 8 (10) ◽  
pp. 5966
Author(s):  
Kadek Ary Asta Pramita Sari ◽  
Henny Rahyuda
Keyword(s):  
Data Analysis ◽  
Interest Rate ◽  
Stock Exchange ◽  
Participant Observation ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Corporate Bond ◽  
Bond Yields

The performance of bonds reflect from bond yields that are useful as information in making investment decisions. The purpose of this study was to determine the effect of  coupon, maturity, liquidity and  interest rate  of the corporate bond yields This research was conducted on all companies that issue corporate bonds and are listed in Indonesian Stock Exchange on 2015-2017 periods. with a total sample of 44 bonds from 23 companies through non purposive sampling technique. Data analysis technique used multiple linear regression analysis and methods of data collection in this study using non-participant observation. Based on data analysis indicate that coupon, maturity, and  interest rate partially positive and significant effect on bond yields. By contrast, liquidity partially negative and significant effect on bond yields. Keyword : coupon, maturity, liquidity and  interest rate , bond yields    

scholarly journals PENGARUH KUALITAS LAYANAN DAN HARGA TERHADAP KEPUASAN KONSUMEN MEMBELI DI J.CO DONUTS DAN COFFE PALU GRAND MALL

2020 ◽  
Vol 5 (3) ◽  
pp. 240-250
Author(s):  
Dede Kuriang Listanto ◽  
Chalil Chalil ◽  
Ira Nuriya Santi
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Service Quality ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Purposive Sampling

This study aims to know the influence of service quality and price to consumen satisfaction at J.CO Donuts and Coffe Palu Grand Mall. Total sample in this study are 60 respondent, with Purposive sampling as sampling technique. Data analysis methode used in this research is Multiple Linear Regression Analysis. The result shows that service quality and price simultaneously have a signifikan influnce to consument satisfaction at J.CO Donuts and Coffe Palu Grand Mall. Service quality partially have a signifikan influence to consument satisfaction at J.CO Donuts and Coffe  Palu Grand Mall. Price partially have a signifikan influence to consument satisfaction at J.CO Donuts and Coffe Palu Grand Mall. Tujuan dari penelitian ini yaitu untuk mengetahui pengaruh kualitas layanan dan harga terhadap kepuasan konsumen di J.CO Donuts dan Coffe Palu Grand Mall. Sampel yang digunakan penelitian ini yaitu sebanyak 60 responden, dengan teknik penarikan sampel yang digunakan adalah purposive sampling. Metode analisis data yang digunakan dalam penelitian ini adalah Regresi Linear Berganda. Hasil penelitian menunjukkan bahwa kualitas layanan dan harga secara serempak berpengaruh siginifikan terhadap kepuasan konsumen di J.CO Donuts dan Coffe Palu Grand Mall. Kualitas layanan secara parsial berpengaruh signifikan terhadap kepuasan konsumen di J.CO Donuts dan Coffe Palu Grand Mall. Harga secara parsial berpengaruh signifikan terhadap kepuasan konsumen di J.CO Donuts dan Coffe Palu Grand Mall.

scholarly journals STUDI KEBERHASILAN INVESTOR DALAM BERINVESTASI SAHAM DI BURSA EFEK INDONESIA

2019 ◽  
pp. 26
Author(s):  
Riwi Sumantyo ◽  
Arry Budi Saputro
Keyword(s):  
Random Sampling ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Education Level ◽  
Analysis Tool ◽  
Total Capital ◽  
Stock Investments

This research has an aim to determine the factors that influence the success of an investor in stock investments in Surakarta city, Central Java. The variables studied are investor experience, the time in which stocks are sold, education level and total capital. The data collection is conducted through interviews, utilizing questionnaires, and direct observations with a total sample of 90 investors which were selected using the proportional random sampling technique. The analysis tool utilized in this study is the multiple linear regression analysis The research results showed the four variables, investor experience, time in which stocks are sold, education level, and the total capital, individually have a positive on the investors’ success in stock investments in Indonesia Stock Exchange. The variable with the greatest influence on the investor’s stock investments success in Indonesia Stock Exchange is the capital. The recommendations are investors must participate in stock analysis trainings, both fundamental and technical to reduce risks, investors are suggested to never place 100% of their investments in the same stock portfolio and instead diversify it with other assets, further studies should encompass other variables that may influence the success of investors in stock investments. Securities companies are expected and authority to provide comfortability, risk considerations, and benefit, as well as security for investors’ fundsKeywords: investor’s success, investor’s experience, the time before stocks are sold, education level, and totalcapital, proportional random sampling classification.

scholarly journals PENGARUH PAJAK, TUNNELING INCENTIVE, DEBT COVENANT DAN PROFITABILITAS TERHADAP KEPUTUSAN MELAKUKAN TRANSFER PRICING

2020 ◽  
Vol 3 (1) ◽  
Author(s):  
Ahmad Junaidi ◽  
Nensi Yuniarti. Zs
Keyword(s):  
Stock Exchange ◽  
Transfer Pricing ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies ◽  
Debt Covenants ◽  
Debt Covenant

This study aims to determine the effect of taxes, tunneling incentives, debt covenants, and profitability on the company's decision to transfer pricing. The data used in this study is secondary data obtained from accessing the web www.idx.co.id. The population of this research was manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. The sampling technique used was purposive sampling. The number of companies sampled in the study was 27 companies so that the total sample of the study was 135 observations. This study used the multiple linear regression analysis technique. The results of this study known there are still many variables outside the research that can explain transfer pricing.The determination coefficient is 0.441 which means that 44.1%. It indicates that the company transfers pricing is influenced by these variables, while the rest is explained by other variables.Based on the  result can be concluded that taxes, debt covenants and profitability has a positive effect on the decision to transfer pricing. While the tunneling incentive does not effect the decision to conduct transfer pricing.Keywords: Tax, Tunneling Incentive, Debt Covenant, Profitability, and Transfer Pricing

scholarly journals Pengaruh Pengungkapan Tanggung Jawab Sosial Perusahaan dan Profitabilitas pada Nilai Perusahaan

2019 ◽  
Vol 28 (3) ◽  
pp. 1767
Author(s):  
Gusti Ayu Made Rita Susanti ◽  
I Gusti Ayu Nyoman Budiasih
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Csr Disclosure ◽  
Corporate Social

The purpose of this study is to prove empirically the effect of disclosure of corporate social responsibility and profitability on the value of mining companies listed on the Indonesia Stock Exchange for the period 2015-2017. Samples were selected using purposive sampling technique to obtain a total sample of 15 companies, so the number of observations with a study period of 3 years was 45 observations. The data analysis technique used is multiple linear regression analysis. After analyzing the data, the results obtained from CSR disclosure did not affect the value of the company and found a positive relationship between profitability and firm value. Keywords : Disclosure of corporate social responsibility, profitability, the value of the company.

scholarly journals Pengaruh Kompetensi Eksekutif, Ukuran Perusahaan, Komisaris Independen, dan Kepemilikan Institusional Terhadap Tax Avoidance

2017 ◽  
pp. 117
Author(s):  
Retta Merslythalia ◽  
Mienati Somya Lasmana
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Firm Size ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies

This research aims to examine the effect of executive competency, the firm size, the independent commissioner and the institutional ownership towards tax avoidance. The number of population in this research is 141 manufacturing companies which are listed in Indonesia Stock Exchange during 2012 to2014. This research uses purposive sampling technique. The multiple linear regression analysis is used to analyze the data. There are 49 companies used as the samples of this study. Based on the conducted data analysis on this research, it concludes that:( 1 ) the executive competence has no effects on tax avoidance ( 2 ) the firm size has no effects on tax avoidance ( 3 ) the independent commissioner has no effects on tax avoidance while ( 4 )the institutional ownership affects tax avoidance.

scholarly journals PENGARUH PERTUMBUHAN PERUSAHAAN, LIKUIDITAS, RESIKO BISNIS DAN STRUKTUR ASSET TERHADAP STRUKTUR MODAL DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI

2020 ◽  
Author(s):  
Agustin Nur'aini ◽  
Endang Masitoh ◽  
Yuli Chomsatu
Keyword(s):  
Data Analysis ◽  
Capital Structure ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Business Risk ◽  
Financial Decisions ◽  
Negative Effect ◽  
Company Growth

Capital structure is one of the complex financial decisions because it is related to other financial decision variables. The purpose of this study is to analyze the factors that influence the capital structure with profitability as a moderating variable. The population in this study is the registered food and beverage sub-sector companies. on the Indonesia Stock Exchange in 2014-2018. The sampling technique in this study used a purposive sampling method and obtained a sample of 12 companies. The data analysis method uses the classical assumption test and multiple linear regression analysis using SPSS 20, with the results of data analysis showing company growth and business risk has no effect on capital structure, while liquidity has a negative and significant effect on capital structure, asset structure has a positive and significant effect on structure capital while profitability has a negative effect on capital structure. Profitability is not able to moderate the effect of company growth, business risk and asset structure on capital structure but profitability is able to moderate the effect of liquidity on capital structure.

scholarly journals Profitabilitas, Kepemilikan Manajerial, Kebijakan Dividen dan Nilai Perusahaan

2021 ◽  
Vol 31 (8) ◽  
pp. 2142
Author(s):  
Anak Agung Gede Alit Pramana Putra ◽  
Gerianta Wirawan Yasa
Keyword(s):  
Firm Value ◽  
Stock Exchange ◽  
Participant Observation ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Building Construction ◽  
Managerial Ownership ◽  
Analysis Technique ◽  
Positive Effect

The purpose of this study is to provide empirical evidence regarding the effect of financial and non-financial ratios on firm value. This research was conducted on a building construction sub-sector company on the Indonesia Stock Exchange (IDX). The number of samples taken was 32 observational samples, with non-probability sampling method, especially the sampling technique, namely purposive sampling. Data collection is done by non-participant observation. The analysis technique used is multiple linear regression analysis technique. The results of the analysis show that profitability, managerial ownership and dividend policy have a positive effect on the value of the building construction sub-sector companies on the Indonesia Stock Exchange in the 2016-2019. Keywords: Firm Value; Profitability; Managerial Ownership; Dividend.

Pengaruh Perbedaan Asal Sekolah dan Motivasi Belajar Terhadap Pemahaman Konsep Dasar Akuntansi Mahasiswa Program Studi Pendidikan Akuntansi STKIP PGRI Sumatera Barat

Horizon ◽  
2021 ◽  
Vol 1 (3) ◽  
pp. 569-579
Author(s):  
Sherly Ganda Putri ◽  
Yesmira Syamra ◽  
Indra Mulia Pratama
Keyword(s):  
Data Analysis ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Accounting Education ◽  
Learning Motivation ◽  
Study Program ◽  
West Sumatra ◽  
Basic Concepts

This study aims to analyze: 1.) To analyze differences in school origin affect the understanding of basic accounting concepts 2.) To analyze learning motivation affect the understanding of basic accounting concepts 3.)      To analyze Differences in school origin and learning motivation have an effect on understanding the basic concepts of accounting. This type of research is associative and descriptive. The population of this study were students of the STKIP PGRI West Sumatra Accounting Education Study Program class 2017, 2018, and 2019 which amounted to 114 people. The sampling technique used is proportional random sampling with a total sample of 89 people. Data analysis using multiple linear regression analysis and hypothesis testing using f test and t test. Data analysis was assisted by SPSS version 15 and eviews version 8. The results showed that: 1.) Differences in school origin had no positive and significant effect on understanding the basic concepts of accounting. 2.) Learning motivation has a positive and significant effect on understanding the basic concepts of accounting. 3.) Differences in school origin and learning motivation have an effect on understanding the basic concepts of accounting.

scholarly journals Pengaruh Likuiditas dan Ukuran Perusahaan terhadap Return Saham pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman

2021 ◽  
Vol 8 (1) ◽  
pp. 25-31
Author(s):  
Hendra Lesmana ◽  
Wati Erawati ◽  
Husni Mubarok ◽  
Ery Suryanti
Keyword(s):  
Stock Returns ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
T Test ◽  
Company Size ◽  
Manufacturing Companies

This study aims to test whether liquidity and company size have an influence on stock returns in manufacturing companies in the food and beverage sub-sector in 2017-2019. The total population of this study was 26 companies with a total sample of 11 manufacturing companies listed on the Indonesia Stock Exchange with a study period of three years so that the research sample was 33 data. The data used is secondary data from various reliable sources. The sampling technique used was purposive sampling method. The independent variables include liquidity and company size, while the dependent variable is stock returns. Collecting data in this study using secondary data with documentation methods. The method of analysis of this research is using multiple linear regression analysis and t test. Based on the t test shows that (1) liquidity has a significant effect on stock returns (2) company size has an influence on stock returns.The company’s ability to pay debts on time will make the stock returns be returned appropriately. Mean while, company size has a positive and insignificant effect on stock returns.

scholarly journals Pengaruh Profitabilitas, Leverage, Komite Audit, dan Karakter Eksekutif Terhadap Tax Avoidance

2019 ◽  
pp. 1202
Author(s):  
Syifa Pitaloka ◽  
Ni Ketut Lely Aryani Merkusiawati
Keyword(s):  
Audit Committee ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies ◽  
Negative Effect

Tax avoidance is an action taken to minimize tax payments legally by utilizing loopholes in tax regulations. This study aims to examine the effect of profitability, leverage, audit committee, and executive character on tax avoidance. Manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017, with a total sample of 68 companies so that the number of observations was 204 selected as samples in this study. The sample selection uses probability sampling with purposive sampling technique. Based on the result of multiple linear regression analysis the results show that profitability, leverage, and executive character have a positive effect on tax avoidance, while the audit committee has a negative effect on tax avoidance. Keywords: Tax avoidance, profitability, leverage, audit committee, character executive

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