scholarly journals PENGARUH PROFITABILITAS, PERTUMBUHAN PENJUALAN DAN STRUKTUR AKTIVA TERHADAP STRUKTUR MODAL

2020 ◽  
Vol 9 (8) ◽  
pp. 3105
Author(s):  
Ida Ayu Dwi Pusparini Mas ◽  
Sayu Kt. Sutrisna Dewi
Keyword(s):  
Capital Structure ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sales Growth ◽  
Sampled Data ◽  
Analysis Techniques ◽  
Tourism Sector ◽  
Sample Technique ◽  
Saturated Sample

This study aims to determine the effect of profitability, sales growth, and asset structure on capital structure. This research was conducted at a tourism sector company on the Indonesia Stock Exchange (IDX) for the 2014-2018 period. The sampling method used in this study is a saturated sample technique where all populations are sampled. Data is collected through secondary data. The data used were tested with multiple linear regression data analysis techniques with SPSS version 23 tools. The results showed that profitability, sales growth and asset structure had a positive and significant effect on the capital structure of the tourism sector companies in the Indonesia Stock Exchange period 2014-2018. Companies, especially tourism sector financial managers and interested parties, are expected to pay attention to changes in profitability, sales growth and asset structure because they have an influence on the company's capital structure to make funding decisions that will be used by companies to finance the company's operations. Keywords: capital structure, profitability, sales growth, asset structure

scholarly journals Analysis of Factors Affecting Capital Structures in Companies Listed in Indonesia Stock Exchange Period 2010-2014

2021 ◽  
Vol 9 (2) ◽  
pp. 135-142
Author(s):  
Eva Hardianti
Keyword(s):  
Capital Structure ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sample Selection ◽  
Secondary Data ◽  
Coefficient Of Determination ◽  
Company Size ◽  
Sales Growth ◽  
Factors Affecting ◽  
The Capital Structure

This research aims to analyze the factors that affect the capital structure of companies listed on the Indonesia Stock Exchange in the period 2010-2014. The variables studied were profitability, sales growth, asset structure and company size. This research is a comparative causal study. The data used is secondary data obtained from the site www.idx.co.id.The population in this study are all companies listed on the Indonesia Stock Exchange in the period 2010-2014. The sample selection is done by using purposive sampling method, so that as much as 1089 observational data are obtained. Analysis of the data used is multiple regression analysis. The results of this study indicate that the variable profitability, asset structure and firm size significantly influence the capital structure. The magnitude of the coefficient of determination (Adjusted R Square) is equal to 0.104. This means that 10.4% of the dependent variable that is capital structure can be explained by four independent variables namely profitability, sales growth, asset structure and company size. While the remaining 89.6% is explained by variables or other causes outside the model.

scholarly journals The Influence of Ownership on Capital Structure Of Companies Listed In Indonesia Stock Exchange (IDX)

2021 ◽  
Vol 6 (1) ◽  
pp. 1-6
Author(s):  
Desi Ilona ◽  
Titami Seprianti ◽  
Hilda Mary
Keyword(s):  
Capital Structure ◽  
Sampling Method ◽  
Annual Report ◽  
Stock Exchange ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Sampled Data ◽  
Data Regression ◽  
Financial Firm

The purpose of this research is to analyze the effect of foreign, institutional, and family ownership on capital structure. The two control variables include company size and profitability, while the secondary data were obtained from the financial firm, and 2014-2018 annual report. Sampling technique by using total sampling method. A total of 197 companies listed on the Indonesia Stock Exchange (IDX) were sampled. Data analysis by used descriptive analysis, classic assumption test and pane data regression. The results showed that foreign, institutional, and family ownerships have no significant effect on capital structure. However, firm size and profitability have positive and negative significant effects on capital structure, respectively.

scholarly journals Determinan Struktur Modal Pada Perusahaan LQ45 Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2011-2015

2017 ◽  
Vol 1 (1) ◽  
pp. 14-25
Author(s):  
Mochamad Fatikhudin
Keyword(s):  
Capital Structure ◽  
Firm Size ◽  
Capital Market ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Total Sample ◽  
Negative Influence ◽  
Sales Growth ◽  
Independent Variable

The purpose of this research is to determine the effect of profitability, liquidity, sales growth, and the firm size in a partial and simultaneous to capital structure in LQ45 company. The population in this study is LQ45 companies listed on the Indonesian Stock Exchange period 2011-2015. This research is use purposive sampling method, and get the total sample of 21 companies. The data used is secondary data derived from Annual Report and Indonesian Capital Market Directory (ICMD). Data analysis that use in this research is multiple regrestion. Result of this research showed profitability has a negative influence to capital structure. Although liquidty profitability where as the variable of liquidity, growth of sales and firm size are not influential to capital structure. Simultatily the profitability, liquidity, growth of sales and firm size are influencial to capital structure. The amount of adjusted R square is 0,239 it means 23,9 percentage dependent variable of capital structure can be explained by four independent variable, they are profitability, liquidity, growth of sales, and firm size, but 76,1 percentage capital structure explained by other variable outside (node).

scholarly journals THE INFLUENCE OF INTERNAL AND EXTERNAL FACTORS ON CAPITAL STRUCTURE OF MANUFACTURING COMPANIES LISTED ON IDX IN 2016-2018

ACCRUALS ◽  
2020 ◽  
Vol 4 (02) ◽  
pp. 163-174
Author(s):  
Kevin Senjaya ◽  
Lidya Agustina
Keyword(s):  
Exchange Rate ◽  
Capital Structure ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
External Factors ◽  
Sales Growth ◽  
Manufacturing Companies ◽  
Analysis Technique ◽  
Internal And External Factors

This study aims to determine the internal and external factors of the company's capital structure. The variables in this study consisted of profitability (X1), liquidity (X2), solvency (X3), tangibility (X4), sales growth (X5), inflation (X6), tax (X7), USD exchange rate (X8), and capital structure (Y). The population in this study is the manufacturing companies in the goods and consumption industry sector which are listed on the Indonesia Stock Exchange in 2016-2018. The sample in this study was chosen based on the purposive sampling method, resulting in 76 companies as much data. This study uses secondary data and the analysis technique used is multiple linear regression. The results of this study indicate that profitability, solvency, tangibility, and tax affect the company's capital structure, while liquidity, sales growth, inflation, and the USD exchange rate do not affect the company's capital structure

scholarly journals Pengaruh Profitabilitas, Likuiditas, Struktur Aktiva, Ukuran Perusahaan, dan Tax Avoidance Terhadap Struktur Modal

2021 ◽  
Vol 5 (1) ◽  
pp. 168
Author(s):  
Muhammad Efendi ◽  
Kartika Hendra Titisari ◽  
Suhendro Suhendro
Keyword(s):  
Capital Structure ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Food And Beverage ◽  
Data Source

This study aims to determine the effect of profitability, liquidity, asset structure, company size, and tax avoidance on capital structure. The population in this study is the food and beverage sub-sector companies listed on the Indonesia Stock Exchange (BEI) 2016-2019. The sample was selected from the purposive sampling method and got a sample of 10 companies from several criteria. The data source is secondary data from the website www.idx.co.id. This research uses multiple linear regression analysis. The results of this research indicate that profitability affects the capital structure. Meanwhile, liquidity, asset structure, company size and tax avoidance have no effect on capital structure.

FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2008-2010

2014 ◽  
Vol 3 (2) ◽  
Author(s):  
Ruflah M Daud
Keyword(s):  
Capital Structure ◽  
Ownership Structure ◽  
Capital Market ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Fiscal Year ◽  
Company Size ◽  
Sampled Data ◽  
Manufacturing Companies

This study aimed to examine and analyze the effect of liquidity, profitability, company size and ownership structure on capital structure in companies listed in Indonesia Stock Exchange from 2008-2010. The population of this research is all manufacturing companies listed in Indonesia Stock Exchange for the period 2008-2010 and published financial statements on December 31 for the fiscal year 2008-2010. This was a censuses research since all population sampled. Data used in this research is secondary data in the form of financial statements in the Indonesia Stock Exchange (IDX) 2008-2010. Data collection was done by the documentation and classifies data based on the financial statements of the criteria determined. Data  required in this research obtained from the Indonesian Capital Market Directory (ICMD) and the Capital Market Reference Center (PRPM) to address the Indonesia Stock Exchange Building Tower 2 1st Floor, Sudirman street Lot 52-53 Jakarta 12190. Based on these criteria, 114 companies obtained to be the target of Population.The results of this study indicate that both simultaneously, liquidity, profitability, company size, and ownership structure affect firm capital structure. Partially, variable profitability and ownership structure has a positive effect, while the variable size of the companiy’s and liquidity negative affect the capital structure of the manufacturing companies listed in Indonesia Stock Exchange from 2008-2010.  Keywords: Liquidity, Profitability, Company Size and Ownership Structure, Capital Structure

scholarly journals Faktor yang Mempengaruhi Tax Avoidance dengan Ukuran Perusahaan sebagai Variabel Kontrol

2021 ◽  
Vol 9 (2) ◽  
pp. 235-244
Author(s):  
Desy Mariani ◽  
Suryani Suryani
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Control Variable ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Retail Trade ◽  
Company Size ◽  
Sales Growth ◽  
The Government

For companies, taxes are costs that reduce profits. The company wants to pay the minimum tax so that the profit earned by the company does not decrease, while from the government side, tax collection is used to finance the implementation of state development. This difference also causes taxpayers to tend to avoid taxes to reduce their tax burden, so that state revenue from the tax sector is still not maximized. This study aims to determine the factors that affect tax avoidance with company size as a control variable. This study uses a sample of trading, service and investment companies in the wholesale and retail trade sub-sector listed on the Indonesia Stock Exchange for the period 2014-2018. The sampling method used in this study was purposive sampling method, where according to the established criteria, 22 companies were obtained and the data used were secondary data. The analysis technique used in this study is multiple linear regression analysis using the Statistical Product and Service Solutions (SPSS) v.20.0 program. The results show that Leverage, Sales Growth and Company Size have a positive effect on tax avoidance, while liquidity and fixed asset intensity have no effect on tax avoidance, thus company size can control Leverage and Sales Growth to influence tax avoidance.

scholarly journals Pengaruh Profitabilitas, Kepemilikan Institusional dan Umur Perusahaan terhadap Integrated Reporting

Eksos ◽  
2020 ◽  
Vol 16 (2) ◽  
pp. 95-109
Author(s):  
Uyun Sundari ◽  
Ratno Agriyanto ◽  
Dessy Noor Farida
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Integrated Reporting ◽  
Analysis Techniques ◽  
Mining Companies

This research was conducted to determine the effect of profitability, institutional ownership and company age on integrated reporting. Type of research is quantitative with multiple linear regression data analysis techniques using the SPSS application. The data tested is secondary data. The population of this study is mining companies listed on the Indonesia Stock Exchange with the period 2016-2018. The sample uses a purposive sampling method which amounts to 48 samples. The results of this study indicate that first, profitability and institutional ownership have no effect on integrated reporting. Second, the age of the company affects the integrated reporting. Third, simultaneous profitability, institutional ownership and age of the company affect the integrated reporting.

scholarly journals The Effect of Business Strategy, Leverage, Profitability and Sales Growth on Tax Avoidance

2019 ◽  
Vol 16 (2) ◽  
pp. 66
Author(s):  
Lidia Wahyuni ◽  
Robby Fahada ◽  
Billy Atmaja
Keyword(s):  
Business Strategy ◽  
Sampling Method ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Multiple Linear Regression Model ◽  
Secondary Data ◽  
Sampling Technique ◽  
Positive Influence ◽  
Sales Growth ◽  
Manufacturing Companies

This study aims to analyze the effect of business strategy, leverage, profitability and sales growth on tax avoidance. Sample companies involved in tax avoidance were obtained from surveys of manufacturing companies listed on the Indonesia Stock Exchange. The data covers a period of four years from 2014 to 2017. The sample used is secondary data originating from the IDX.com website with the sampling technique that is the purposive sampling method. Data analysis used is a multiple linear regression model. Based on the results of the analysis that has been done, it can be concluded as follows (1) Business strategy has a positive influence on tax avoidance (2) leverage has a positive influence on tax avoidance (3) profitability has no effect on tax avoidance (4) sales growth has an influence positive for tax avoidance

scholarly journals The Effect of Company Size, Sales Growth, Profitability and Leverage on Stock Returns in Food and Beverage Companies Listed on the Indonesia Stock Exchange for the 2015-2019 Period

Academia Open ◽  
2021 ◽  
Vol 4 ◽  
Author(s):  
Nurul Ajizah ◽  
Sarwenda Biduri
Keyword(s):  
Data Analysis ◽  
Stock Returns ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Company Size ◽  
Sales Growth ◽  
Manufacturing Companies ◽  
Analysis Method ◽  
Food And Beverage

This study aims to analyze the effect of firm size, sales growth, profitability and leverage on stock returns in food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. The sampling method used is purposive sampling method. The number of companies sampled in this study are 11 Food And Beverage companies listed on the IDX in the 2015-2019 period. The data used is secondary data. The data analysis method used in this study is Eviews 9. The results of this study indicate that there is an effect of company size on stock returns in Manufacturing companies in the Food and Beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. There is an effect of Sales Growth (Growth) on Stock Returns in Food and Beverage Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. Profitability affects stock returns in Food and Beverage Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. Leverage has an effect on Stock Returns in Food and Beverage Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period.

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