Pengaruh Financial Ratio Dan Ukuran Perusahaan Terhadap Return Saham Perusahaan Batu Bara Yang Terdaftar Di Bei

This research aims to find out determine the effect of financial ratio and company size on stock return of 11 coal companies which are listed on the Indonesia Stock Exchange (BEI) for period 2008-2016. The research was designed as a descriptive study and verification by using secondary data. Data were analyzed using panel data multiple linear regression and t-test with 99 observations. Multiple linear regression model using fixed model based on Chow Test and Hausman Test.The results showed that profitability give positive significant to stock return, while company value, company size, liquidity, solvability and activity ratio do not have significant to stock return.

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The Effect of Company Size, Profitability, Liquidity, and Financial Leverage on Income Evaluation Action

INNOVATION RESEARCH JOURNAL ◽

10.30587/innovation.v1i2.1925 ◽

2020 ◽

Vol 1 (2) ◽

pp. 105

Author(s):

Diamond Lianna Alifatmaya ◽

Syaiful Syaiful

Keyword(s):

Linear Regression ◽

Multiple Linear Regression ◽

Linear Regression Analysis ◽

Secondary Data ◽

Multiple Linear Regression Analysis ◽

Income Smoothing ◽

Company Size ◽

Financial Leverage ◽

Relevant Variables ◽

Research Period

This study aims to analyze and examine the Influence of Company Size, Profitability, Liquidity, and Financial Leverage on Income Smoothing Actions. This study uses four independent variables such as Company Size, Profitability, Liquidity, and Financial Leverage and the dependent variable that is income smoothing actions. Index Excel is used to determine the income smoothing practice. Types of data are secondary data and the method of analysis used multiple linear regression. Based on the results of multiple linear regression analysis the results of the study concluded company size and profitability don't affect income smoothing. While liquidity and financial leverage affect income smoothing. For further research, it is recommended to add relevant variables in influencing income smoothing actions, consider the research period, and add to the research sample.

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PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN OTOMOTIF YANG TERDAFTAR DI BEI PERIODE 2012 -2016

10.31219/osf.io/m7xcp ◽

2019 ◽

Author(s):

Rahima Yahdi ◽

Aminar Sutra Dewi

Keyword(s):

Linear Regression ◽

Capital Structure ◽

Multiple Linear Regression ◽

Significant Influence ◽

Sampling Method ◽

Company Size ◽

Purposive Sampling ◽

Company Value ◽

The Capital Structure

Automotive companies suffered a loss due to a decrease in sales caused by high taxes and the proliferation of manufacturing components.The purpose of this study is to determine the effect of capital structure on value of company, Company size on value of company and profitability on value of company of IDX period 2012-2016, with 6 companies using purposive sampling method. Method of analysis used was multiple linear regression analysis.The result of the research shows that the capital structure do not have positive and significant influence to company value, and company size do not have positive and significant influence to company value while profitability has an effect on company value. This shows that high profitability influences company value in the eyes of investors.

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Audit Delay Ditinjau dari Ukuran KAP, Solvabilitas, Audit Tenure, dan Kompleksitas Operasi

Jurnal Riset Akuntansi ◽

10.34010/jra.v12i1.2668 ◽

2020 ◽

Vol 12 (1) ◽

pp. 42-52

Author(s):

Farida Nur Soleh Widiasari ◽

Yuli Chomsatu Samrotun ◽

Suhendro Suhendro

Keyword(s):

Linear Regression ◽

Multiple Linear Regression ◽

Stock Exchange ◽

Sample Selection ◽

Investment Decisions ◽

Secondary Data ◽

Financial Statements ◽

Total Sample ◽

Manufacturing Companies ◽

Analysis Technique

The study was conducted to investigate the effect of KAP size, solvency, audit tenure, and complexity of operations on audit delay. The data used are secondary data derived from the financial statements of mining sector manufacturing companies listed on the Indonesia Stock Exchange in 2015 - 2018. The sample selection is done by purposive sampling, so that the total sample can be obtained as 57 samples. The analysis technique used is multiple linear regression processed with the SPSS 22 program. The results of the study simultaneously show that the size of the KAP, solvency, audit tenure, and complexity of operations affect the audit delay. While the research results partially state that the solvency and complexity of operations have an influence on audit delay, while the KAP size and audit tenure have no effect on audit delay. From the results of the study, is expected to assist auditors in identifying factor - factor that affect audit delay in optimizing performance and as a material consideration for investors in making investment decisions. Keywords: AudittDelay, KAP Size, Solvency, AudittTenure, Complexity of Operations

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ANALISIS PENGARUH LIKUIDITAS, STRUKTUR AKTIVA, FREE CASH FLOW, DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN UTANG (DER) PADA PT JASA MARGA Tbk PERIODE 2009-2018

KEUNIS ◽

10.32497/keunis.v7i2.1588 ◽

2019 ◽

Vol 7 (2) ◽

pp. 92

Author(s):

Anita Kristina ◽

Prihatiningsih Prihatiningsih ◽

Ida Savitri Kusmargiani

Keyword(s):

Linear Regression ◽

Multiple Linear Regression ◽

Cash Flow ◽

Linear Regression Analysis ◽

Multiple Linear Regression Model ◽

Multiple Linear Regression Analysis ◽

Free Cash Flow ◽

Company Size ◽

Analysis Model ◽

Debt Policy

This research is based on the problems of the company PT Jasa Marga Tbk which has a problem with the performance of the company which is indicated by the DER of companie increased during the period 2009-2018. The purpose of this research is to analyze the influance of direction and significance of Liquidity, Asset Structure, Free Cash Flow and Company Size on Debt Policy (DER) in PT Jasa Marga Tbk for the period 2009-2018. The population and sample in this study were PT Jasa Marga Tbk. The analysis model used in this study is a multiple linear regression model. The results of the multiple linear regression analysis showed that (1) the influance of Liquidity (CR) on Debt Policy (DER) was positive and significant (2) the influance Asset Structure on Debt Policy (DER) was negative and not significant (3) the influance of Free Cash Flow on Debt Policy (DER) is positive and significant (4) the influance of Company Size on Debt Policy (DER) is positive and significant.

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The influence of audit committee’s and company’s characteristic on intellectual capital disclosure

Asian Journal of Accounting Research ◽

10.1108/ajar-05-2019-0036 ◽

2019 ◽

Vol 4 (2) ◽

pp. 170-180

Author(s):

Zahroh Naimah ◽

Nico Acintyo Mukti

Keyword(s):

Linear Regression ◽

Multiple Linear Regression ◽

Significant Influence ◽

Intellectual Capital ◽

Audit Committee ◽

Design Methodology ◽

Stock Exchange ◽

The Other ◽

Company Size ◽

Content Type

Purpose The purpose of this paper is to test the influences of audit committee’s and company’s characteristic on intellectual capital disclosure (ICD) among the LQ45-listed companies in Indonesia Stock Exchange (BEI) between 2013 and 2014. Design/methodology/approach The paper employed multiple linear regression and saturation sample as the analysis methods. Findings The findings showed that size of audit committee does not significantly influence ICD; meeting frequency of audit committee positively influences ICD; and company size does not influence ICD positively. On the other hand, profitability does not significantly influence ICD; leverage has negative and significant influence on ICD; and the type of industry does not significantly influence intellectual capital disclosure. Originality/value As there are few ICD studies, this research will surely add ICD antecedents to literature.

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ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Jurnal Akuntansi Bisnis ◽

10.30813/jab.v7i1.776 ◽

2017 ◽

Vol 7 (1) ◽

Author(s):

Vivi Adeyani Tandean

Keyword(s):

Data Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Significant Influence ◽

Stock Exchange ◽

The Other ◽

Company Size ◽

Audit Opinion ◽

Financial Report ◽

A Company

The financial report is one of the important instruments that support the sustainability of a company and is useful when presented with accurate and timely. Audit delay is the time difference between the date of the financial report and the date of the audit opinion of the financial report that indicate the length of time to complete the audit by the auditor. The study aims to measure the factors which affect audit delay. They are auditor’s reputation, auditor’s opinion, company size, solvability, operation loss and profit, return on asset, earning per share and ownership of company. The sample in this study was 54 manufactured companies on Indonesia Stock Exchange in 2010 – 2012 were taken by purposive sampling metod. The data analysis uses multiple linear regression. The result of the study shows that factor of auditor’s opinion and ownership of company have significant influence towards audit delay partially. On the other hand that factor of auditor’s reputation, company size, solvability, operational loss and profit, return on asset and earning per share do not have any influence towards audit delay partially. While simultaneously, all factor in auditor’s reputation, auditor’s opinion, company size, solvability, operation loss and profit, return on asset, earning per share and ownership of companyinfluence towards audit delay. Keywords : audit delay, auditor, ownership of company

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Pengaruh Profitabilitas, Struktur Aktiva, Likuiditas, dan Ukuran Perusahaan Terhadap Struktur Modal (Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018)

BMAJ Business Management Analysis Journal ◽

10.24176/bmaj.v4i1.5864 ◽

2021 ◽

Vol 4 (1) ◽

pp. 20-36

Author(s):

Umi Dwi Astuti ◽

Axel Giovanni

Keyword(s):

Linear Regression ◽

Capital Structure ◽

Stock Exchange ◽

Secondary Data ◽

Small Sample ◽

Company Size ◽

Purposive Sampling ◽

Mining Companies ◽

Time Period ◽

Research Period

This study aims to see the effect of profitability, asset structure, liquidity, and company size on the capital structure of the mining companies listed on the Indonesian Stock Exchange in 2014- 2018. Secondary data is used for the research and it is collected using purposive sampling. The data then analyzed using multiple linear regression. Research results shows that profitability and companies size have no effect on capital structure. Meanwhile, the asset structure and liquidity have effect on capital structure. The limitation of this study is the lack of a research period to the small sample used. Researcher’s suggestion for further research is to increase the time period of the study, which is aimed to increase the accuracy of the research data.Penelitian ini bertujuan untuk melihat pengaruh profitabilitas, struktur aktiva, likuiditas, dan ukuran perusahaan terhadap struktur modal pada sektor perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Metode pengambilan data menggunakan purposive sampling menggunakan data sekunder. Data dianalisis dengan menggunakan dengan teknik analisis regresi linier berganda. Hasil penelitian menunjukkan profitabilitas dan ukuran perusahaan tidak berpengaruh terhadap struktur modal. Sedangkan untuk struktur aktiva dan likuiditas berpengaruh terhadap struktur modal. Keterbatasan penelitian adalah kurangnya periode penelitian dikarenakan sampel yang digunakan sedikit. Saran peneliti untuk penelitian selanjutnya ialah menambah periode waktu penelitian untuk meningkatkan keakuratan data penelitian.

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Pengaruh Profitabilitas, Kepemilikan Institusional dan Umur Perusahaan terhadap Integrated Reporting

Eksos ◽

10.31573/eksos.v16i2.169 ◽

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.

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Pengaruh Kualitas Audit, Ukuran Perusahaan Dan Leverage Terhadap Manajemen Laba Pada Perusahaan Perbankan Yang Tercatat Di Bursa Efek Indonesia Tahun 2016-2018

Jurnal Mahasiswa Manajemen ◽

10.30587/mahasiswamanajemen.v1i01.1237 ◽

2020 ◽

Vol 1 (01) ◽

pp. 56

Author(s):

Rodhiya Maulidah ◽

Rahmat Agus Santoso

Keyword(s):

Linear Regression ◽

Earnings Management ◽

Multiple Linear Regression ◽

Firm Size ◽

Management Practices ◽

Audit Quality ◽

Stock Exchange ◽

Financial Statements ◽

Company Size ◽

Earnings Information

The existence of earnings information that is needed in the financial statements can be targeted by parties who are not responsible for carrying out earnings management practices. There are several factors that can present earnings management practices, namely audit quality, company size and leverage. This study discusses the evaluation of quality, company size and leverage on earnings management in banking companies listed on the Indonesia Stock Exchange in 2016-2018. By using 117 samples of annual financial statements or financial statements of companies listed on the Indonesia Stock Exchange. Tests carried out using multiple linear regression. Regression results indicate the results of quality audits and firm size significantly influence earnings management. Meanwhile, leverage is not significant to earnings management. It is expected that the results of this study can add insight for users of financial statements to pay attention to audit quality and company size to avoid earnings management practices.

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Analisis Pengaruh Pengungkapan Akuntansi Lingkungan dan Kinerja Lingkungan terhadap Nilai Perusahaan (Studi Empiris pada Perusahaan Indeks LQ-45 yang Terdaftar di BEI)

Jurnal Kajian Akuntansi dan Auditing ◽

10.37301/jkaa.v14i2.15 ◽

2019 ◽

Vol 14 (2) ◽

pp. 122-133

Author(s):

Ethika Ethika ◽

Muhammad Azwari ◽

Resti Yulistia Muslim

Keyword(s):

Linear Regression ◽

Multiple Linear Regression ◽

Environmental Performance ◽

Firm Value ◽

Quantitative Research ◽

Stock Exchange ◽

Multiple Linear Regression Model ◽

Sampling Technique ◽

Environmental Accounting ◽

Analysis Technique

This research is to test and analyze the effect of environmental accounting disclosures and environmental performance on firm value in the LQ-45 Index company listed on the Indonesia Stock Exchange for the period 2014-2017. This research is quantitative research. The research sample was 15 companies included in the LQ-45 index, the year of observation from 2014-2017 which had been carried out using a purposive sampling technique. The analysis technique has been carried out using multiple linear regression. The results of the study indicate that the disclosure variables of environmental accounting and environmental performance have a significant effect on firm value. The multiple linear regression model in this study has a value of R2 as 21.5%, which means that the value of the company can be explained using the variable value of disclosure of environmental accounting and environmental performance, where the remaining 79.5% is influenced by other variables outside the model which has been studied.

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