scholarly journals PENGARUH FAMILY CONTROL DAN FOREIGN OWNERSHIP PADA PELAPORAN KEUANGAN DI INTERNET

2014 ◽  
Vol 14 (3) ◽  
pp. 1
Author(s):  
Nenggalih Paksi Kumara
Keyword(s):  
Financial Reporting ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Foreign Ownership ◽  
Financial Information ◽  
The Other ◽  
The Internet ◽  
Family Control

<span class="fontstyle0">Abstract<br /></span><span class="fontstyle1">This study aims to analyze and to obtain empirical evidence about the<br />influence of family control and foreign ownership on the reporting of financial information on the internet. This study differs from other studies due to the regulation of BAPEPAM-LK, which requires companies to upload their financial information the website of company. Apart from two main variables, this study also examines the effect of several control variables such as company size, profitability and leverage. In this study internet financial reporting is measured by using an index of disclosure consists of 78 items. Samples procedures in this study is purposive sampling method that produces a sample 140 companies listed<br />on the Stock Exchange in 2014. The method of data analysis of this study is multiple linear regression analysis. These results indicate that family control and size have a positive and significant association with internet financial reporting. On the other hand, foreign ownership, profitability and leverage indicates insignificant association with internet financial reporting.</span>

scholarly journals PENGARUH FAMILY CONTROL DAN FOREIGN OWNERSHIP PADA PELAPORAN KEUANGAN DI INTERNET

2017 ◽  
Vol 15 (2) ◽  
pp. 117
Author(s):  
Nenggalih Paksi Kumara
Keyword(s):  
Financial Reporting ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Foreign Ownership ◽  
Financial Information ◽  
The Other ◽  
The Internet ◽  
Family Control

<h1><em>This study aims to analyze and to obtain empirical evidence about the influence of family control and foreign ownership on the reporting of financial information on the internet. This study differs from other studies due to the regulation of BAPEPAM-LK, which requires companies to upload their financial information the website of company. Apart from two main variables, this study also examines the effect of several control variables such as company size, profitability</em><em> and</em><em> leverage. In this study internet financial reporting is measured by using an index of disclosure consists of 78 items. Samples procedures in this study is purposive sampling method that produces a sample </em><em>140</em><em> companies listed on the Stock Exchange in 2014. The method of data analysis of this study is multiple linear regression analysis. These results indicate that family control</em><em> and</em><em> size have a positive and significant association with internet financial reporting. On the other hand, foreign ownership, profitability</em><em> and</em><em> leverage</em><em> </em><em>indicates insignificant association with internet financial reporting. </em></h1><p><strong><em>Keywords</em></strong><em>: internet financial reporting, family control, foreign ownership</em></p>

scholarly journals ANALISIS PENGARUH FRAUD PENTAGON TERHADAP KECURANGAN LAPORAN KEUANGAN MENGGUNAKAN BENEISH MODEL PADA PERUSAHAAN YANG MENERAPKAN ASEAN CORPORATE GOVERNANCE SCORECARD

2017 ◽  
Vol 9 (1) ◽  
pp. 101
Author(s):  
Aprilia Aprilia
Keyword(s):  
Financial Reporting ◽  
Financial Stability ◽  
Sampling Method ◽  
Stock Exchange ◽  
Research Topic ◽  
The Other ◽  
The Internet ◽  
Fraudulent Financial Reporting ◽  
Purposive Sampling ◽  
Other Information

Abstract. The purpose of this study is to determine the effect of analysis fraud pentagon toward fraudulent financial reporting using the beneish model to the companies have implemented ASEAN CG Scorecard fraud pentagon measured by arrogance, competence, opportunities, pressure, and rationalization. The method of sampling used purposive sampling method. The sample consists of 50 predicated companies ASEAN CG Scorecard and the companies were listed on the stock. Exchange in 2011-2015. This research topic which contains in the library as well as other information from the official website and the internet. The result of this research is that only the financial stability has significant influence toward fraudulent financial reporting which proxied by beneish models. Meanwhile, the other variable does not have a significant effect on fraudulent financial reporting.Keywords: fraud diamond; fraud pentagon; fraudulent financial reporting; beneish model, and asean cg scorecard Abstrak.Tujuan dari penelitian ini adalah untuk mengetahui pengaruh analisa fraud pentagon terhadap kecurangan laporan keuangan dengan menggunakan beneish model pada perusahaan yang menerapkan ASEAN CG Scorecard. Fraud pentagon diukur dengan arogansi, kompetensi peluang tekanan (stabilitas keuangan, rasio leverage dan rasio kepemilikan) dan rasionalisasi. Metode pengambilan sampel menggunakan metode purposive sampling (metode yang menggunakan kriteria tertentu). Sampel terdiri dari 50 perusahaan berpredikat ASEAN CG Scorecard dan perusahaan yang tercatat di Bursa Efek di 2011-2015. Penelitian ini menggunakan IBM SPSS 21.0 dan menggunakan berbagai jurnal dan referensi yang berkaitan dengan topic penelitian yang terdapat di perpustakaan serta informasi lain dari situs resmi internet. Hasil dari penelitian ini adalah bahwa hanya stabilitas keuangan memiliki pengaruh yang signifikan terhadap kecurangan laporan keuagan yang ditunjukkan oleh Beneish Model. Sementara itu, variabel lain tidak memiliki pengaruh yang signifikan terhadap kecurangan laporan keuangan.Kata kunci: fraud diamond; fraud pentagon, kecurangan laporan keuangan; beneish model; dan asean cg scorecard

scholarly journals Pengaruh Umur Perusahaan, Ukuran Perusahaan, Reputasi Auditor, Dan Pergantian Auditor

2020 ◽  
Vol 2 (3) ◽  
pp. 2912-2928
Author(s):  
Ranti Dewi Fortuna ◽  
Efrizal Syofyan
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Manufacturing Companies ◽  
Audit Report ◽  
Financial Reports ◽  
Auditor Switching ◽  
Auditor Reputation

The purpose of this study is to analyze the influence of company age, company size, auditor reputation and auditor change on auditor switching. The data used in this study are annual and financial reports on manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2014-2018 period. The method of sampling data using purposive sampling method based on certain criteria. Based on the sampling method, a sample of 230 companies was obtained. Testing the hypothesis in this study using multiple linear regression analysis. The results showed that company size, auditor reputation and auditor switching had no effect on audit report lag and company age had a positive effect on audit report lag.

scholarly journals PENGARUH KEBIJAKAN DIVIDEN, LIKUIDITAS, TANGIBILITY, ASSET TURNOVER, DAN COMPANY GROWTH TERHADAP STRUKTUR MODAL

2020 ◽  
Author(s):  
Mirnawati Ratuloly ◽  
Anita Wijayanti ◽  
Purnama Siddi
Keyword(s):  
Social Sciences ◽  
Capital Structure ◽  
Sampling Method ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Asset Turnover ◽  
Company Growth ◽  
The Capital Structure

Capital structure is the ratio between debt (foreign capital) and own capital (equity). There are several factors that affect capital structure such as dividend policy, liquidity, tangibility, asset turnover and company growth. This study aims to determine the effect of dividend policy, liquidity, tangibility, asset turnover and company growth on capital structure. In this study, the sampling method was carried out using purposive sampling and obtained as many as 14 companies in the consumer goods industry sector which were listed on the Indonesia Stock Exchange during 2015-2018. Thus the amount of data observed in this study amounted to 56 data. Data in this study were analyzed using Statistical Package for Social Sciences (SPSS) 22 with multiple linear regression analysis methods. The results of this study indicate that liquidity and asset turnover affect the capital structure while the dividend policy, tangibility and company growth do not affect the capital structure.

scholarly journals ANALISIS PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LEVERAGE, DAN PENGUNGKAPAN SOSIAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2015

2018 ◽  
Vol 12 (1) ◽  
pp. 29-57
Author(s):  
Loh Wenny Setiawati
Keyword(s):  
Firm Size ◽  
Manufacturing Industry ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Multiple Linear Regression Analysis ◽  
Corporate Value ◽  
The People ◽  
Social Disclosure

Economic growth that affects the welfare of the people can be pursued by investing. Investors will be interested to invest when the value of the company is high. Corporate value is an important concept for investors, because it is an indicator for the market to assess the company as a whole.  This study aims to examine the effect of profitability, firm size, leverage, and social disclosure of corporate value. This research uses purposive sampling method in conducting sample selection. The statistical method used to test the hypothesis is multiple linear regression analysis. This study uses 81 manufacturing industry companies listed on the Indonesia Stock Exchange in the period 2011-2015.  The results of this study indicate that profitability, firm size, leverage, and social disclosure affect the value of the company.

scholarly journals Pengaruh Current Ratio (CR) Dan Debt To Asset Ratio (DAR) Terhadap Return On Asset (ROA)

2021 ◽  
Vol 4 (2) ◽  
pp. 492-497
Author(s):  
Cindy Febrianti ◽  
Sri Suartini
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Asset Returns ◽  
Multiple Linear Regression Analysis ◽  
Financial Health ◽  
Return On Assets ◽  
Current Ratio ◽  
Testing Method ◽  
Research Population

One way to look at a company's financial health is by using financial ratios. This study aims to determine and analyze the effect of Current Ratio (CR), Dept to Asset Ratio (DAR) on Return On Assets (ROA). The research population used is all plastic and packaging companies listed on the Indonesia Stock Exchange (BEI) for the 2014-2018 period. The research sample consisted of 9 companies selected using purposive sampling method from 14 companies obtained from the website of the Indonesia Stock Exchange (BEI) and the sites of the sample companies. The hypothesis testing method used is multiple linear regression analysis. The results showed that Current Ratio (CR) has an effect on Return On Assets (ROA). And Dept to Asset Ratio (DAR) has no effect on Return On Assets (ROA). Keywords: Current Ratio, Debt to Assets Ratio, Asset Returns

scholarly journals Pengaruh Profitabilitas, Hutang dan Ukuran Perusahaan terhadap Nilai Perusahaan Makanan dan Minuman

2020 ◽  
Vol 30 (8) ◽  
pp. 2115
Author(s):  
I Putu Pranata Eka Putra ◽  
I Made Pande Dwiana Putra
Keyword(s):  
Regression Analysis ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Analysis Techniques ◽  
Food And Beverage ◽  
Positive Effect

The purpose of this study is to obtain empirical evidence of the influence of profitability, debt, and company size on the value of food and beverage companies. This research was conducted in all food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2018 period, amounting to 13 sample companies. The sampling method used in this study was purposive sampling and data analysis techniques in this study used multiple linear regression analysis. Based on the analysis conducted, it was found that profitability, debt, and company size had a positive effect on firm value. Keywords: Profitability; Debt; Company Size; The Value Of The Company.

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.

scholarly journals The Influence of Current Ratio, Debt to Equity Ratio, And Total Asset Turnover Ratio on Profitability of Transportation Companies Listed On the Indonesia Stock Exchange 2014-2018

2020 ◽  
Vol 3 (2) ◽  
pp. 81-93
Author(s):  
Talisa Qamara ◽  
Ani Wulandari ◽  
Agus Sukoco ◽  
Joko Suyono
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Total Asset ◽  
Current Ratio ◽  
Financial Reports ◽  
Turnover Ratio ◽  
Asset Turnover ◽  
Equity Ratio

This study aims to analyze whether there are simultaneous effects of Current Ratio, Debt to Equity Ratio, and Total Asset Turnover to Pofitability (Return On Asset) on Transportation Company Listed at Indonesia Stock Exchanged. This research use quantitative method. The population on this research is transportation companies listed at Indonesia Stock Exchange (IDX) and continuously published financial reports in 2014-2018. Based on the purposive sampling method, from 71 transportation companies globally converged into 10 transportation companies, so that the data obtained were 50 observation. The analytical method used is multiple linear regression analysis. The results of the study are Current Ratio and Debt to Equity Ratio does not partially affect ROA, while Total Asset Turnover has a partial effect on ROA. And the three independent variables (CR, DER and TATO) simultaneously influence the dependent variable, namely profitability (ROA)

scholarly journals PENGARUH RASIO KEUANGAN TERHADAP KINERJA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (SEKTOR CONSUMER GOODS INDUSTRY)

2019 ◽  
Author(s):  
Rizka Hadya
Keyword(s):  
Consumer Goods ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Analysis Technique ◽  
Consumer Goods Industry ◽  
Solvency Ratio

This research as a purpose to know what influence of liquidity ratio solvency ratio for profitability ratio.This research was conducted on the consumer goods industrycompanies in Indonesia Stock Exchange (IDX) . The data used are secondary data from company financial statements of consumer goods industry. The population in this study is a consumer goods industryand sample period 2013-2017 and used a total of 7 samples from 32 companies . The technique of taking the sample using purposive sampling method The data analysis technique used multiple linear regression analysis using Eviews. The results showed that the variable, Liquidity, Solvency has a positive and significant impact on profitability ( ROE)

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