scholarly journals Faktor yang Mempengaruhi Nilai Perusahaan Manufaktur yang Terdaftar di BEI

2020 ◽  
Vol 2 (4) ◽  
pp. 944
Author(s):  
Irvandy Irvandy ◽  
Ignatius Roni Setyawan
Keyword(s):  
Ownership Structure ◽  
Sampling Method ◽  
Stock Exchange ◽  
Company Size ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Company Value ◽  
Company Growth

The purpose of this study is to examine the effect of company growth, company size, and ownership structure on company value on manufacturing companies listed on Indonesia Stock Exchange in the 2016-2019 period. Number of samples are 19 samples by purposive sampling method. Data were collected through Indonesia Stock Exchange official website, which are idx.co.id and idnfinancials.com. Data were processed by using Eviews10 software. The results in this study show that company size has a negative significant effect on company value, while company growth and ownership structure have no significant effect on company value. This research can be studied by managers to determine the factors that influence the value of the company in manufacturing companies listed on the Stock Exchange. Tujuan penelitian ini adalah untuk mengetahui pengaruh pertumbuhan perusahaan, ukuran perusahaan, dan struktur kepemilikan terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftar di BEI periode 2016-2019. Sampel penelitian ini adalah sebanyak 19 sampel yang dipilih melalui metode purposive sampling. Data perusahaan untuk pemilihan sampel diambil dari website resmi Bursa Efek Indonesia, yaitu idx.co.id dan idnfinancials.com. Pengolahan data dilakukan dengan menggunakan software Eviews10. Hasil penelitian ini menunjukkan bahwa ukuran perusahaan memiliki pengaruh negatif signifikan terhadap nilai perusahaan. Sedangkan pertumbuhan perusahaan dan struktur kepemilikan tidak memiliki pengaruh signifikan terhadap nilai perusahaan. Penelitian ini dapat dipelajari oleh manajer untuk mengetahui faktor yang mempengaruhi nilai perusahaan pada perusahaan manufaktur yang terdaftar di BEI.

scholarly journals Pengaruh Struktur Aset, Profitabilitas, Pertumbuhan Perusahaan dan Ukuran Perusahaan Terhadap Struktur Modal Pada Perusahaan Manufaktur di Sektor Industri Barang dan Konsumsi

2021 ◽  
Vol 4 (1) ◽  
pp. 92
Author(s):  
Syafril Syafril ◽  
Muhammad Fahmi
Keyword(s):  
Capital Structure ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Company Size ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Industry Sector ◽  
Company Growth ◽  
The Capital Structure

AbstractThis study aims to determine the effect of Asset Structure, Profitability, Company Growth and Company Size on the Capital Structure of Manufacturing Companies in the Goods and Consumption Industry Sector Listed on the Indonesia Stock Exchange (BEI) Period 2017 - 2019. This study uses a sample of 26 manufacturing companies in the goods and consumption industry sector which is listed on the Indonesia Stock Exchange (IDX) period 2017 - 2019. The data used are secondary data obtained from the site www.idx.co.id. The sampling method is purposive sampling. The data analysis method used is multiple linear regression. The results of this study, it is known that partially the structure of the Asset Structure has a Significant Effect on the Capital Structure, while the Profitability, Company Growth, and Company Size variables do not have a Significant Effect on the Capital Structure. Simultaneously the independent variables Asset Structure, Profitability, Company Growth, and Company Size have a Significant Effect on the Capital Structure of Manufacturing Companies in the Goods and Consumption Industry Sector on the Indonesia Stock Exchange Period 2017-2019 Keywords: Capital Structure; Asset Structure; Profitability; Company Growth; Company SizeAbstrakPenelitian ini bertujuan untuk mengetahui pengaruh struktur aset, profitabilitas, pertumbuhan perusahaan dan ukuran perusahaan terhadap struktur modal pada perusahaan manufaktur di sektor industri barang dan konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) Periode 2017 - 2019. Penelitian ini menggunakan sampel dari 26 perusahaan manufaktur di sektor industri barang dan konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017 - 2019. Data yang digunakan adalah data sekunder yang diperoleh dari situs www.idx.co.id. Metode pengambilan sampel adalah purposive sampling. Metode analisis data yang digunakan adalah regresi linier berganda. Hasil penelitian ini, diketahui bahwa secara parsial struktur struktur aktiva memiliki pengaruh signifikan terhadap struktur modal, sedangkan variabel profitabilitas, pertumbuhan perusahaan dan ukuran perusahaan tidak memiliki pengaruh signifikan terhadap struktur modal. Secara simultan variabel independen struktur aset, profitabilitas, pertumbuhan perusahaan dan ukuran perusahaan memiliki pengaruh signifikan terhadap struktur modal perusahaan manufaktur di sektor industri barang dan konsumsi di Bursa Efek Indonesia Periode 2017-2019 Kata Kunci : struktur modal; struktur aktiva; profitabilitas, pertumbuhan perusahaan; ukuran perusahaan 

The Influence of Capital Structure, Growth, Company Size to Profitability and Company Value of Manufacture Firms Listed in Indonesia Stock Exchange

2019 ◽  
Vol 1 (3) ◽  
pp. 66-78
Author(s):  
Bernon Sampe Tondok ◽  
Cepi Pahlevi ◽  
Andi Aswan
Keyword(s):  
Capital Structure ◽  
Firm Size ◽  
Positive Impact ◽  
Stock Exchange ◽  
Company Size ◽  
Manufacturing Companies ◽  
Descriptive Research ◽  
Company Value ◽  
Quantitative Descriptive ◽  
Company Growth

This study examines the effect of capital structure, company growth, company size on profitability and company value the cases of manufacturing companies listed on the Indonesia Stock Exchange. This research is quantitative descriptive research using path analysis. Classical assumption evaluations are conducted comprising of normality, linearity, autocorrelation, multicollinearity, and heteroscedasticity test. The sample is 33 manufacturing companies listed on the Indonesia Stock Exchange from period 2013 – 2017. The results of the study found that there was a positive impact of capital structure, company growth, firm size on profitability and value of manufacturing companies.

scholarly journals ANALISIS PENGARUH KEBIJAKAN HUTANG, KEBIJAKAN DIVIDEN, DAN PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN PEMBIAYAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

BISMA ◽  
2019 ◽  
Vol 13 (1) ◽  
pp. 43
Author(s):  
Febriani Florentin Sinaga
Keyword(s):  
Path Analysis ◽  
Sampling Method ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Financial Data ◽  
Factors Affecting ◽  
Purposive Sampling ◽  
Company Value ◽  
Company Growth ◽  
Debt Policy

This study aims to analyze the effect of debt policy, dividend policy, and company growth on company value, with profitability as the intervening variable, in the finance companies listed on the Indonesia Stock Exchange (IDX). The population of this study was all finance companies listed on IDX for the period of 2015 and 2016. The purposive sampling method was used in this study with the sample consisted of 12 finance companies. Data used were financial data sourced from the website of IDX. Data were analyzed using path analysis with two equations, i.e., the factors affecting company value and the factors affecting company profitability. Results of the study showed that debt policy, dividend policy, company growth, and profitability have no significant effect on company value. This study also found that debt policy and company growth  have no significant effect on profitability, while dividend policy significantly affects profitability. Keywords : Debt policy, dividend policy, company growth, profitability

scholarly journals INVENTORY ACCOUNTING METHODS: FACTORS AFFECTING BASIS OF THE CHOICE

2019 ◽  
Vol 7 (1) ◽  
pp. inPress
Author(s):  
Rendy Aprianto Maha Putra ◽  
Anita Carolina
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Profit Margin ◽  
Managerial Ownership ◽  
Company Size ◽  
Manufacturing Companies ◽  
Current Ratio ◽  
Factors Affecting ◽  
Research Results ◽  
Purposive Sampling

This research aims to analyze the effects of company size, inventory variability, cost of goods sold variability, gross profit margin, leverage, current ratio, and managerial ownership in selecting the inventory accounting methods. The population of this research was manufacturing companies listed in the Indonesia Stock Exchange in 2015-2018. In addition, this research used a purposive sampling method to determine the sample. The research results indicate that company size and inventory variability affect the choice of inventory accounting methods, while variability of cost of goods sold, gross profit margin, leverage, current ratio, and managerial ownership do not affect the choice of inventory accounting methods.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR

2018 ◽  
Vol 19 (2) ◽  
pp. 209-218
Author(s):  
FLORIAN WULANDARI HADI ◽  
IRWANTO HANDOJO
Keyword(s):  
Sampling Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Company Size ◽  
Manufacturing Companies ◽  
Company Growth ◽  
Research Period ◽  
Linear Regressions

The objective of this research is to obtain empirical evidence of auditor size, leverage, company growth, company size, institutional ownership, managerial ownership and company agesas independent variables to audit quality as dependent variable in Indonesian manufacturing companies.The research period is three years from 2012-2014 and population in this research is all listed companies in Indonesian Stock Exchange. Samples are obtained through purposive sampling method, which only 65 of listed manufacturing companies in Indonesian manufacturing companies meet the sampling criteria, resulting 195 data. Multiple linear regressions and hypothesis testing are used as the data analysis method in this research. The result of this research shows that leverage statistically have effect on the audit quality. While auditor size, company growth, company size, institutional ownership, managerial ownership and company ages have no effect on audit quality.

scholarly journals PROFITABILITAS, LEVERAGE DAN PERTUMBUHAN PERUSAHAAN DAN PENGARUHNYA TERHADAP NILAI PERUSAHAAN

2021 ◽  
Vol 1 (1) ◽  
pp. 493-507
Author(s):  
Leni Herlina ◽  
Ardi Hidayat
Keyword(s):  
Research Method ◽  
Sampling Method ◽  
Stock Exchange ◽  
Hypothesis Test ◽  
The State ◽  
Growth Effect ◽  
Purposive Sampling ◽  
Service Companies ◽  
Company Value ◽  
Company Growth

The company has a goal to prosper the shareholders through increasing the value of the company which can describe the state of the company. The purpose of this study is to determine whether the level of profitability, leverage and company growth an effect on the value of the company in service companies the construction and building sub sector listed on the Stock Exchange Indonesia for the period of 2014-2020. The research method used is quantitative. The population used is the construction and building sub sector companies on the Indonesia Stock Exchange totaling 20 companies with a total of 6 samples and 42 data obtained (6 companies x 7 years of observation), while the buckling of the sample using the purposive sampling method. The result of the partial hypothesis test research that profitability and company growth have an effect on company value, and leverage has no effect on company value. While simultaneously it isconcluded that profitability, leverage and company growth effect company value

scholarly journals PENGARUH PROFITABILITAS, STRUKTUR KEPEMILIKAN, DAN SIZE TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015

2020 ◽  
Vol 6 (2) ◽  
Author(s):  
Dessy Prilianti ◽  
Abdul Halim ◽  
Ati Retna Sari
Keyword(s):  
Capital Structure ◽  
Ownership Structure ◽  
Quantitative Method ◽  
Sampling Method ◽  
Stock Exchange ◽  
Total Sample ◽  
Manufacturing Companies ◽  
Return On Equity ◽  
Company Value ◽  
Independent Variable

This study aims to test and explain the effect of partially Return on Equity (ROE), Ownership Structure (INST), SIZE on the value of the company with a capital structure (DER) as an intervening variable on manufacturing companies listed on the Indonesia Stock Exchange (IDX). The analytical method used in this study is a quantitative method, by testing classic assumptions, and statistical analysis that is path analysis analysis. The sampling method used was purposive sampling. The variables of this study consisted of ROE, INST, SIZE as an independent variable, DER as an intervening variable, and company value as the dependent variable with a total sample of 36 manufacturing companies. Analysis results show that. ROE, INST and DER partially affect the value of the company, and INST does not affect the value of the company. For further research, it is expected to add other research variables.

scholarly journals ANALISIS PERBEDAAN DIVIDEN PADA PERUSAHAAN KELUARGA DAN NON KELUARGA BERDASARKAN KEPEMILIKAN ULTIMAT

MODUS ◽  
2016 ◽  
Vol 26 (2) ◽  
pp. 133 ◽  
Author(s):  
Krisnati Adi Cahyani ◽  
I Putu Sugiartha Sanjaya
Keyword(s):  
Data Analysis ◽  
Ownership Structure ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Family Ownership ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Family Based

This study aims to to analyze whether there is a diference of the dividend shared on family company and non family based on the ultimate ownerships. Sampling method that used in this research was 400 manufacturing companies which are listed at Indonesia Stock Exchange (IDX), with research periods 2009-2012. The sample collected by purposive sampling method. Secondary data obtained from a IDX database and the ownership structure obtained through Sanjaya’s (2010) previous research. The result of data analysis shows there are signifcant and diferences  of the dividend shared between family company and non family. Family company pay dividends lower than non family company.Keywords : Dividend, Agency Teory, Family Ownership, IDX

scholarly journals KARAKTERISTIK PERUSAHAAN SEBAGAI ANTESEDEN PENGUNGKAPAN WAJIB INFORMASI AKUNTANSI

2016 ◽  
Vol 12 (1) ◽  
pp. 67
Author(s):  
Andian Ari Istiningrum
Keyword(s):  
Stock Exchange ◽  
Company Size ◽  
Mandatory Disclosure ◽  
Multiple Linear Regressions ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Company Growth ◽  
Linear Regressions

Abstrak: Karakteristik Perusahaan Sebagai Anteseden Pengungkapan Wajib Informasi Akuntansi. Penelitian ini bertujuan untuk mengetahui pengaruh karakteristik perusahaan yang meliputi ukuran perusahaan, umur perusahaan, profitabilitas, leverage, dan pertumbuhan perusahaan terhadap pengungkapan wajib. Penelitian ini merupakan penelitian kausalitas. Sampel yang digunakan yaitu 47 perusahaan manufaktur dari 129 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2012. Pemilihan sampel dilakukan dengan teknik purposive sampling. Data dianalisis dengan regresi linear berganda. Uji prasyarat analisis meliputi uji normalitas, heteroskedastisitas, linearitas, dan multikolinearitas dilakukan terlebih dahulu. Hasil penelitian menunjukkan bahwa ukuran perusahaan, umur perusahaan, profitabilitas, leverage, dan pertumbuhan perusahaan tidak berpengaruh terhadap pengungkapan wajib. Kata Kunci: pengungkapan wajib, ukuran perusahaan, umur perusahaan, profitabilitas, leverage, pertumbuhan perusahaan Abstract: Company Characteristics as Antecedent of Mandatory Disclosure of Acounting Information. The objective of this research was to get knowledge about the influence of company characteristics including company size, company age, profitability, leverage, and company growth toward mandatory disclosure. The research was research of causality. The sample used in this research was 47 manufacturing companies from 129 manufacturing companies listed in the Indonesia Stock Exchange in 2012. Purposive sampling was the technique used to select samples. Data was analyzed by using multiple linear regressions. Before multiple linear regressions were conducted, the normality, heteroscedasticity, linearity, and multicolinearity must be met. The results showed that company size, company age, profitability, leverage, and company growth had no effect to mandatory disclosure. Keywords: mandatory disclosure, company size, company age, profitability, leverage, company growth

scholarly journals Pengaruh Profitabilitas, Likuiditas, Leverage, Ukuran Perusahaan dan Opini Auditor Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2012-2016

2019 ◽  
Vol 10 (2) ◽  
pp. 136
Author(s):  
Angelia Veronika ◽  
Grace Nangoi ◽  
Jantje Tinangon
Keyword(s):  
Logistic Regression ◽  
Financial Reporting ◽  
Sampling Method ◽  
Stock Exchange ◽  
Company Size ◽  
Manufacturing Companies ◽  
Financial Reports ◽  
Purposive Sampling ◽  
Insignificant Effect ◽  
Exchange Data

Abstract. The purpose of this research is to determine the effect of Profitability (X1), Liquidity (X2), Leverage (X3), Company Size (X4) and Auditor Opinion (X5) on Financial Reporting Timeliness on Manufacture Companies on the Indonesian Stock Exchange Period 2012-2016. Sampling method used purposive sampling. There are 125 years of companies from 25 manufacturing companies listed on the Indonesian Stock Exchange. Data were taken from audited financial reports from 2012 to 2016 which published in www.idx.co.id. Hypotesis was tested by Logistic regression. The result of this research shows that profitability had significant effect on financial reporting timeliness as shown by the value of level significant 0,041 < 0,05, liquidity had insignificant effect on financial reporting timeliness as shown by the value of level significant 0,0,718 > 0,05, leverage had insignificant effect on financial reporting timeliness as shown by the value of level significant 0,589 > 0,05, company size had insignificant effect on financial reporting timeliness as shown by the value of level significant 0,364 > 0,05, and auditor opinion had insignificant effect on financial reporting timeliness as shown by the value of level significant 0,652 > 0,05.Keywords: Profitability, Liquidity, Leverage, Company Size, Auditor Opinion, financial reporting timelinessAbstrak. Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas (X1), likuiditas (X2), leverage (X3), ukuran perusahaan (X4) dan opini auditor (X5) terhadap ketepatan waktu penyampaian laporan keuangan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode tahun 2012-2016. Teknik pengambilan sampel menggunakan purposive sampling. Terdapat 125 tahun perusahaan dari 25 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan data sekunder yaitu laporan keuangan tahunan perusahaan yang diperoleh dari website resmi Bursa Efek Indonesia. Pengujian dilakukan dengan menggunakan analisis regresi logistik karena variabel dependen dalam penelitian ini ialah variabel dummy (variabel yang sifatnya kualitatif). Hasil penelitian menunjukkan bahwa hipotesis pertama yaitu profitabilitas berpengaruh signifikan terhadap ketepatan waktu penyampaian laporan keuangan yang ditunjukkan dengan nilai signifikansi 0,041 < 0,05, hipotesis kedua yaitu likuiditas tidak berpengaruh signifikan terhadap ketepatan waktu penyampaian laporan keuangan yang ditunjukkan dengan nilai signifikansi 0,718 > 0,05, hipotesis ketiga yaitu Leverage tidak berpengaruh signifikan terhadap ketepatan waktu penyampaian laporan keuangan yang ditunjukkan dengan nilai signifikansi 0,589 > 0,05, hipotesis keempat yaitu ukuran perusahaan tidak berpengaruh signifikan terhadap ketepatan waktu penyampaian laporan keuangan yang ditunjukkan dengan nilai signifikansi 0,364 > 0,05, dan hipotesis kelima yaitu opini auditor tidak berpengaruh signifikan terhadap ketepatan waktu penyampaian laporan keuangan yang ditunjukkan dengan nilai signifikansi 0,652 > 0,05. Kata Kunci: Profitabilitas, Likuiditas, Leverage, Ukuran Perusahaan, Opini Auditor, Ketepatan Waktu Penyampaian Laporan Keuangan

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