scholarly journals Faktor-Faktor Yang Mempengaruhi Kebijakan Utang Perusahaan Manufaktur Di Bursa Efek Indonesia

2018 ◽  
Vol 23 (2) ◽  
Author(s):  
Thio Lie Sha
Keyword(s):  
Firm Size ◽  
Significant Influence ◽  
Firm Growth ◽  
Sampling Method ◽  
Stock Exchange ◽  
Positive Influence ◽  
Manufacturing Companies ◽  
Tax Rate ◽  
Negative Effect ◽  
Debt Policy

This study aims to obtain empirical evidence on the influence of  Profitability, Tangibility Asset ,Tax rate, Firm Growth and Firm Size in manufacturing companies listed on the Indonesia Stock Exchange during 2014-2016. Tests using SPSS 24.0 and purposive sampling method. Data used in this study were 174 companies.The result of t test shows that Profitability has negative effect and significant to Debt policy, Firm size  has positive influence and significant to Debt policy while Tangibility asset ,Tax rate, Firm growth  do not have significant influence to Debt policy, and the result of F test are Profitability, Tangibility asset,Tax rate, Firm growth and Firm size are simultans influence on Debt policy.

scholarly journals Effect Firm Size, Profitability and Inventory Intensity Against Effective Tax Rate (ETR)

2021 ◽  
Vol 4 (1) ◽  
pp. 9-15
Author(s):  
Ida Ayu Made Asvini Gita ◽  
◽  
I D M Partika ◽  
D P Suciwati ◽  
◽  
...  
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Sample Selection ◽  
Secondary Data ◽  
Pool Data ◽  
Manufacturing Companies ◽  
Effective Tax Rate ◽  
Real Rate ◽  
Tax Rate ◽  
Negative Effect

The effective tax rate is the real rate that apply to the taxpayer's income. This research to find out how much influence firm size, profitability, inventory intensity on the effective tax rate of manufacturing companies listed on the Indonesia Stock Exchange from 2015 to 2019. The types of data used are quantitative data and data sources are secondary data in the form of annual financial reports of manufacturing companies in the reporting period at 2015 to 2019. The sample selection used a purposive sampling method with 53 companies and a total of pool data are 202 data. The data analysis method used is multiple regression analysis. The results of this research indicate that profitability had a positive and significant effect on the effective tax rate, inventory intensity had a significant negative effect on the effective tax rate, while firm size had a negative effect on the effective tax rate.

scholarly journals THE EFFECT OF INTERNAL FACTORS ON CAPITAL STRUCTURE AND ITS IMPACT ON FIRM VALUE: EMPIRICAL EVIDENCE FROM THE FOOD AND BAVERAGES INDUSTRY LISTED ON INDONESIAN STOCK EXCHANGE 2013-2017

2020 ◽  
Vol 6 (7) ◽  
pp. 173-191
Author(s):  
M.Noor Salim ◽  
Rina Susilowati
Keyword(s):  
Capital Structure ◽  
Firm Size ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Manufacturing Companies ◽  
Negative Effect ◽  
The Impact ◽  
Positive Effect

This research aims to analyze the effects of profitability (ROA), liquidity (CR), assets growth, and firm size towards capital structure (DER) and the impact on firm value (PBV).This research uses secondary data from yearly financial statement of food and baverages companies listed in Indonesian Stock Exchange for period 2013-2017. The research design uses descriptive quantitative research and causality. Sampling method uses purposive sampling method, with some predetermined criteria, the number of sample is 17 manufacturing companies. The analysis technique used is panel data regression. The research results shows that the profitability (ROA) and firm size partially have negative effect and not significant on capital structure (DER). The liquidity (CR) and assets growth partially have negative effect and significantly on capital structure (DER). Then the capital structure (DER) partially have positive effect but not significantly influences the firm value (PBV). The profitability (ROA) partially have positive effect and significant on firm value (PBV). The liquidity (CR) and assets growth partially have negative and significant effect on firm value (PBV), and firm size partially have negative and not significant effect on firm value (PBV). Simultaneously profitability (ROA), liquidity (CR), assets growth and firm size effect on capital structure (DER). On the other side, simultaneously profitability (ROA), liquidity (CR), assets growth and firm size have effect on firm value (PBV).

scholarly journals Profitabilitas sebagai Pemoderasi Pengaruh Struktur Aktiva, Risiko Bisnis, dan Ukuran Perusahaan pada Struktur Modal

2021 ◽  
Vol 31 (9) ◽  
pp. 2213
Author(s):  
Ni Made Arika Wulandari ◽  
Maria Mediatrix Ratna Sari
Keyword(s):  
Capital Structure ◽  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
Positive Influence ◽  
Business Risk ◽  
Analysis Technique ◽  
Negative Effect ◽  
The Capital Structure

The capital structure is very important for the company, this is because it involves the policy of determining the source of funding used, both from inside and outside the company. This study aims to determine the effect of asset structure, business risk, and firm size on capital structure with profitability as a moderating variable. The research was conducted on manufacturing sector entities that are listed on the Indonesia Stock Exchange (IDX) for the 2016-2019 period. The population is 141 entities. Based on the purposive sampling method, the research sample used was 70 manufacturing entities. The data analysis technique in this study is moderated regression analysis. The results showed that the asset structure has a negative effect on the capital structure. Business risk has no influence on the capital structure. Firm size has a positive influence on capital structure. Profitability is able to moderate the effect of asset structure and firm size on capital structure. Profitability does not moderate the effect of business risk on capital structure. Keywords: Capital Structure; Assets Structure; Business Risk; Firm Size; Profitability.

scholarly journals Pengaruh Listing Age dan Ownership Dispersion Terhadap Luas Pengungkapan Sukareka dengan Firm Size Sebagai Variabel Pemoderasi (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI tahun 2014-2016)

2018 ◽  
Vol 6 (2) ◽  
pp. 1255
Author(s):  
Rahmi Oktriani ◽  
Fefri Indra Arza
Keyword(s):  
Regression Analysis ◽  
Firm Size ◽  
Voluntary Disclosure ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Total Sample ◽  
Manufacturing Companies ◽  
Analysis Technique ◽  
Negative Effect

This study aims to determine the effect of listing age and ownership dispersion on voluntary disclosure with firm size as the moderating variable. The population of this research are manufacturing companies listed in Indonesia Stock Exchange (IDX) year from 2014 to 2016. The sample of this study was determined by using a purposive sampling method, and that the total sample of 89 manufacturing companies. The source of data is secondary data. The data was gathered www.idx.com. The data analysis technique used is Moderated Regression Analysis. The results shows: (1) Listing age has not significant effect on voluntary disclosure, (2) Ownership dispersion has significant negative effect on the extent of voluntary disclosure, (3) Firm size is not able to strengthen the effect of listing age on the extent of voluntary disclosure and (4) Firm size is able to strengthen the effect of ownership dispersion on the extent of voluntary disclosure.Keywords: Voluntary Disclosure, Listing age, Ownership dispersion and Firm Size

scholarly journals Pengaruh Likuiditas, Solvabilitas, Firm Size, Dan Firm Growth Terhadap Profitabilitas

2021 ◽  
Vol 3 (2) ◽  
pp. 443
Author(s):  
Rahel Julietha ◽  
Khairina Natsir
Keyword(s):  
Data Processing ◽  
Firm Size ◽  
Consumer Goods ◽  
Firm Growth ◽  
Sampling Method ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Purposive Sampling

The purpose of this study is to examine the influence of liquidity, solvability, firm size, and firm growth on profitability on manufacturing companies in sector of consumer goods listed in Indonesia Stock Exchange in the period 2015-2019. This study used 42 samples of manufacturing companies in the consumer goods industrial through purposive sampling method. Data were accessed through the firm’s website, www.idx.co.id and www.idnfinancial.com. Data processing using software E-views11. The result of this study shows that Firm Size has a positive significant effect on profitability. Meanwhile, Liquidity, Solvability, and Firm Growth have a negetive no significant effect on profitability. Tujuan penelitian ini adalah untuk mengetahui pengaruh likuiditas, solvabilitas, firm size, dan firm growth terhadap profitabilitas perusahaan manufaktur sektor consumer goods yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015-2019. Penelitian ini menggunakan 42 sampel perusahaan consumer goods melalui metode pemilihan purposive sampling. Data perusahaan diakses melalui website perusahaan, www.idx.co.id serta www.idnfinancials.com. Pengolahan data mengunakan software Eviews11. Hasil dari penelitian menunjukan bahwa Firm Size berpengaruh positif signifikan terhadap profitabilitas. Sedangkan Likuiditas, Solvabilitas, dan Firm Growth menunjukan pengaruh negatif yang tidak signifikan terhadap profitabilitas.

scholarly journals THE INFLUENCE OF FINANCIAL DISTRESS, COMPANY CHARACTERISTIC AND CORPORATE GOVERNANCE ON VOLUNTARY DISCLOSURE IN AN ANNUAL REPORT

2020 ◽  
Vol 9 (2) ◽  
pp. 84
Author(s):  
Yolanda Gusvia Putri
Keyword(s):  
Corporate Governance ◽  
Firm Size ◽  
Significant Influence ◽  
Financial Distress ◽  
Voluntary Disclosure ◽  
Audit Committee ◽  
Sampling Method ◽  
Annual Report ◽  
Stock Exchange ◽  
Manufacturing Companies

This study aims to examine the influence of the financial distress, profitability, liquidity, firm size, commissioners and audit committee on voluntary disclosure in the annual report of manufacturing companies listed on Indonesia Stock Exchange over period of 2012 to 2016. The population of this study is manufacturing companies listed on Indonesia Stock Exchange. There are 33 manufacturing companies that fit the criteria. After filtering the companies using the purposive sampling method, there are 14 manufacturing companies used in this study. The results of the study show that: (1) financial distress does not have any significant influence on voluntary disclosure; (2) profitability does not have any significant influence on voluntary disclosure; (3) liquidity does not have any significant influence on to voluntary disclosure; (4) firm size does not have any significant influence on voluntary disclosure; (5) the audit committee does not have any significant influence on voluntary disclosure; and (6) the board of commissioners has a significant influence on voluntary disclosure.

Pengaruh Kinerja Keuangan dan Good Corporate Governance (GCG) Terhadap Nilai Perusahaan

MBIA ◽  
2019 ◽  
Vol 17 (2) ◽  
pp. 1-10
Author(s):  
Rolia Wahasusmiah
Keyword(s):  
Corporate Governance ◽  
Firm Value ◽  
Sampling Method ◽  
Total Population ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Positive Influence ◽  
Manufacturing Companies ◽  
Good Corporate Governance

This study aims to determine the effect of financial performance and good corporate governance (GCG) on the value of companies in manufacturing companies listed on the stock exchange Indonesia. The type of data used is secondary data in the form of annual report 2016. Population used in this study are all companies listed on the Indonesia Stock Exchange (BEI). This research uses purposive sampling method with total population of 144 companies and sample of 31 companies. The results show that simultaneously ROA, OPM, NPM, KM, and KI have a positive influence on firm value. While partially ROA  have a positive influence on firm value. While OPM, NPM, KM, and KI have no positive influence on firm value).

scholarly journals The Effect of Financial Distress, Firm Size, Leverage and Litigation Risk on The Application of Accounting Conservatism In Manufacturing Companies Listed In Indonesia Stock Exchange

2021 ◽  
Vol 6 (2) ◽  
pp. 100-106
Author(s):  
Ira Septriana ◽  
Hermawan Triyono ◽  
Agung Prajanto
Keyword(s):  
Firm Size ◽  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sample Selection ◽  
Accounting Conservatism ◽  
Litigation Risk ◽  
Test Results ◽  
Manufacturing Companies ◽  
Research Criteria

This research aims to analyze the effect of financial distress, firm size, leverage, and litigation risk on implementing the accounting conservatism of manufacturing companies in Indonesia. The population in this research is manufacturing companies listed on the Indonesia Stock Exchanged (IDX) over 2014-2018. Research sample selection used the purposive sampling method. Obtained company data that meet the research criteria as many as 169 companies, so that the total research data is 149 data. The analysis methods in this research are multiple regression analysis. Based on the test results of the research conclude that variables of the board of financial distress, firm size, and litigation risk have no effect on accounting conservatism implemented of manufacturing companies. Meanwhile, the variable of leverage affects the accounting conservatism's implemented by manufacturing companies.  Keywords: Conservatism Accounting. Financial Distress, Firm Size, Leverage, Litigation Risk 

scholarly journals Pengaruh Ukuran Perusahaan, Likuiditas, Dan Konservatisme Akuntansi Terhadap Kualitas Laba

2020 ◽  
Vol 2 (4) ◽  
pp. 3793-3807
Author(s):  
Rahmadini Safitri ◽  
Mayar Afriyenti
Keyword(s):  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Accounting Conservatism ◽  
Manufacturing Companies ◽  
Current Ratio ◽  
Independent Variables ◽  
Positive Effect ◽  
Research Type

The study aims to test empirically the effect of firm size, liquidity, and accounting conservatism of earnings quality. This study uses a quantitative approach with a causal associative research type. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. By using the purposive sampling method, 155 samples were selected. Earnings quality is measured by regressing the CAR value (Narita, 2020). Company size is measured by LogSize. Liquidity is measured using the current ratio. And accounting conservatism is measured using the Givoly and Hayn (2000) model. The results indicate that firm size has no significant effect on earnings quality, in contrast to liquidity and accounting conservatism has a significant positive effect on earnings quality. For further research, it is hoped that it can expand the object and the year of research because this study only examines manufacturing companies for the 2015-2019 observation year. For other research, it is expected to add independent variables so that the results are better.

scholarly journals The Relation Between Institutional Ownerships, Debt Policy, Dividend Policy And Company Performance In Terms Of Clarifying Agency Conflict Mechanism : Case Study At Manufacturing Companies Listed At The Indonesian Stock Exchange

2018 ◽  
Vol 6 (07) ◽  
Author(s):  
Mateus Xavier Da Costa Cabral ◽  
Arsono Laksamana ◽  
Mudjilah Rahayu
Keyword(s):  
Significant Influence ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Reciprocal Relationship ◽  
Company Performance ◽  
Manufacturing Companies ◽  
Causality Test ◽  
Analysis Technique ◽  
Debt Policy

Companies that go public, in general, have been managed professionally that can be tailored to the consumers’ needs under applicable regulations. Management within a company's business entity involves an agency relationship. The purpose of this study is to examine: a) a reciprocal relationship between institutional ownership, debt policy, dividend policy and company performance of manufacturing companies of the Indonesian Stock Exchange, b) the influence of institutional ownership, debt policy, dividend policy on the company performance of the manufacturing companies of the Indonesian Stock Exchange. This type of research includes associative research with a quantitative approach. The samples of this research as many as 98 manufacturing companies listed at the Indonesian Stock Exchange of the period of 2006-2015 with the technique of determining purposive samplings. Data analysis technique used in this research is Granger Causality test. The results of this study are: a) there is no reciprocal relationship between institutional ownership and debt policy, b) there is no reciprocal relationship between institutional ownership with dividend policy, c) no reciprocal relationship between debt policy and dividend policy, d) there is no reciprocal relationship between institutional ownership and company performance; e) there is no reciprocal relationship between debt policy and company performance; f) there is no reciprocal relationship between dividend policy and company performance; g) institutional ownership has a positive and partially significant influence on company performance, h) debt policy has a positive and partially significant influence on company performance, and i) dividend policy has positive and partially significant influence to companies performance on manufacturing company listed at the Indonesian Stock Exchange

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