scholarly journals MOTIVASI BONUS, PAJAK, DAN UTANG DALAM TINDAKAN MANAJEMEN LABA (STUDI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2015)

2017 ◽  
Vol 16 (1) ◽  
pp. 79
Author(s):  
Novia Fitri Kusumawardani ◽  
R. Rosiyana Dewi
Keyword(s):  
Firm Size ◽  
Significant Influence ◽  
Income Tax ◽  
Stock Exchange ◽  
Hypothesis Test ◽  
Earning Management ◽  
Coefficient Of Determination ◽  
Normality Test ◽  
Manufacture Company ◽  
Bonus Tax

<p><em>The objective of the empirical study is to examine and analyze the influence of Bonus Motivation, Tax Motivation, and Debt Motivation in Earning Management. The variables studied are bonus, tax, debt, firm size, and earning management.</em><em> </em><em>The sample of this study is the manufacture company that listed in Indonesia Stock Exchange in 2013 until 2015. </em><em>The sample used in this study were 165 samples. The classical assumption used is normality test, multicollinearity, autocorrelation, and heteroscedasticity test. Hypothesis test used is the coefficient of determination (R ²), simultant test (F-test) and invidual test(t-test).</em><em> </em><em>The results of this study indicate that (1) Bonus Motivation has positive significant influence in earning management. (2) Tax Motivation has positive significant influence in earning management (3) Debt Motivation has positive significant influence in earning management.</em></p><p><em>Keywords: </em><em>E</em><em>arning </em><em>M</em><em>anagement, Bonus, Income Tax, Debt to Assets Ratio, Firm Size.</em></p>

scholarly journals THE EFFECT OF FIRM SIZE AND LEVERAGE ON VALUE OF THE FIRM (EMPIRICAL STUDY ON BUMN LISTED IN INDONESIAN STOCK EXCHANGE 2012 - 2017)

2019 ◽  
Author(s):  
novi yanti
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Firm Size ◽  
Firm Value ◽  
Stock Exchange ◽  
Hypothesis Test ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Coefficient Of Determination

This study aims to determine affect of size and leverage on firm value of BUMN companies listed on the Stock Exchange in 2012-2017 either partially or simultaneously. The population in this study are all of BUMN companies listed on the Stock Exchange from 2012-2017, which amounted to 20 companies. The sample is in the form of selected BUMN company financial statements with certain criteria from 2012-2017. The analytical method used is multiple linear regression analysis and coefficient of determination. Hypothesis testing uses t test and F test. The results of multiple linear regression analysis indicate that firm size has a negative effect on firm value. Leverage has a positive effect on firm value. The results of the partial hypothesis test indicate that size has a significant effect on firm value while leverage does not have a significant effect on firm value. Simultaneously size and leverage have a significant effect on firm value. The contribution of size and leverage to company value is 43.8% and the remaining 56.2% is influenced by other variables.

scholarly journals Pengaruh DER, Perputaran Modal Kerja dan Ukuran Perusahaan Terhadap NPM pada Industri Farmasi Yang Listing di Bursa Efek Indonesia Periode 2012-2016

2019 ◽  
Vol 4 (2) ◽  
pp. 403
Author(s):  
Susi Artati
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Hypothesis Test ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Profit Margin ◽  
Coefficient Of Determination ◽  
Working Capital ◽  
Net Profit ◽  
Equity Ratio

Research Aims To Learn How does the Debt to Equity Ratio, Working Capital Turnover and Firm Size Against Net Profit Margin in the Pharmacy Industry in Indonesia Stock Exchange period 2012-2016 simultaneously and partially and how much influence the Debt to Equity Ratio, Working Capital Turnover and Firm Size Against  Net Profit Margin in the Pharmacy Industry in Indonesia Stock Exchange period 2012-2016.  The method used is quantitative descriptive method with independent variables, Debt to Equity Ratio, Working Capital Turnover and the Firm Size , while the dependent variable is Net Profit Margin. The analytical tool used in this research is multiple linear regression analysis, the classical assumption test, hypothesis test and  coefficient of determination. The conclusion of this study indicate that the Debt to Equity Ratio, Working Capital Turnover and Firm size simultaneously significant affect on Net Profit Margin. In partial Working Capital Turnover significant affect on Net Profit Margin

scholarly journals Pengaruh Intangible, Assets, Firm Size, Investment Opportunity Set, Probitabilitas dan Coorporate Governance terhadap Firm Value pada Perusahaan Manufaktur Sektor Industri Konsumsi Periode 2014-2016

2019 ◽  
Vol 2 (2) ◽  
pp. 39-51
Author(s):  
M Rizky Fauzy ◽  
Jean Novita ◽  
Catherine Catherine ◽  
Monica Monica ◽  
Teresa Derista Maulina Girsang ◽  
...  
Keyword(s):  
Firm Size ◽  
Firm Value ◽  
Stock Price ◽  
Stock Exchange ◽  
Hypothesis Test ◽  
Intangible Asset ◽  
Manufacturing Companies ◽  
Normality Test ◽  
Investment Opportunity Set ◽  
Research Population

The firm value shows that the prosperity of stakeholders will increase, if the stock price is increased as well. The value of the company becomes very important because it reflects the company's performance which can affect investors' perceptions of the company. This research is meant to find out the influence of intangible asset, firm size, invesment opportunity set, profitability and corporate governance.The research population is consumption industry companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2016 periods.The sample in this study is manufacturing company according to the criteria established and there are 21 manufacturing companies and they have been selected by using purposive sampling. The statistic test instrument uses SPSS 23 version which is carried out to perform classic assumption test, multiple linear regressions analysis, and the hypothesis test. based on the result of normality test, multicolinearity test, heterocedasticity, and autocorrelation, some variables that deviate from the classic asssumption have not been found. the result of the hypothesis test shows that : (1) intangible asset is proven to affect the firm value; (2) Firm size is not proven to affect the firm value ; (3) invesment opportunity set is not proven to affect the firm value ; (4) profitability is not proven to affect the firm value ; (5) corporate governance is not proven to affect the firm value.

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA DENGAN PROFITABILTAS SEBAGAI VARIABEL MODERASI

2019 ◽  
Vol 9 (2) ◽  
pp. 125
Author(s):  
Andhi Adhitya Nurcahyo ◽  
Rossje V Suryaputri
Keyword(s):  
Empirical Study ◽  
Earnings Management ◽  
Board Of Directors ◽  
Firm Size ◽  
Significant Influence ◽  
Stock Exchange ◽  
Total Sample ◽  
Financial Statement ◽  
Earning Management ◽  
Management Board

<p class="Style1">The objective of the empirical study is to examine and to analyze the effect of Board of Directors, Leverage, Perccntage of Public Stock and Firm Size to Earning Management with Profitability as a moderated variable. The sample of this empirical study is the manufacturing company that listed in Indonesia Stock Exchange (IDX) in 2011-2014. Total sample of this research is 96 financial statement. This research uses multiple regression analysis as hypotesis testing. The result of this empirical study are board of directors, percentage of public stock and firm size has not significant influence to earnings management, leverage has significant influence to earnings management. Board of directors which moderated of profitability, leverage which moderated of profitability and firm size which moderaed of profitability has not significant influence to earnings management, percentage of public stock which moderated of profitability has significant influence to earnings management.</p>

PENGARUH GIRO WAJIB MINIMUM, BI RATE DAN INFLASI TERHADAP LOAN TO DEPOSIT RATIO

Kinerja ◽  
2019 ◽  
Vol 1 (02) ◽  
pp. 1-19
Author(s):  
Elly Soraya N ◽  
Rika Safitri
Keyword(s):  
Significant Influence ◽  
Sampling Method ◽  
Hypothesis Test ◽  
Estimation Methods ◽  
Coefficient Of Determination ◽  
Normality Test ◽  
Independent Variable ◽  
Data Estimation ◽  
Research Show ◽  
Descriptive Statistical Analysis

The purpose of this research is to analyze the influence of Minimum statutory reserve, BIRate, and Inflation towards Loan to Deposit Ratio. Population in this research used JointVenture Bank in Indonesian Banking Directory during period 2013 through 2017.Purposive sampling method were used as samples determining method and 14 bankselected as the sample of the research. This type of research is descriptive quantitative.Presentation and analysis of research data using descriptive statistical analysis, paneldata regression models, data estimation methods namely Chow Test, classicalassumption analysis using normality test, multicollinearity test and hypothesis test. Thisresult of research show that variable GWM have positive and not significant influence toLDR. Variable BI Rate have negative significant influence to LDR. And variable inflationhave positive significant influence to LDR. The coefficient of determination (R2) is 89%compared to the independent variable on the variable Loan to Deposit Ratio in 2013-2017. While 4% is contributed by other factors.

scholarly journals The Influence of Dividend Policy and Income Tax on Income Smoothing

2019 ◽  
Vol 4 (1) ◽  
pp. 15-20
Author(s):  
Friska Firnanti
Keyword(s):  
Logistic Regression ◽  
Firm Size ◽  
Significant Influence ◽  
Income Tax ◽  
Sampling Method ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Jel Classification ◽  
Income Smoothing ◽  
Research Population

Objective - This research aims to obtain the empirical evidence on the influence of dividend policy, income tax, firm size, profitability, and leverage on income smoothing. Methodology/Technique - In this research, income smoothing is proxied with the Eckel index and logistic regression is used to test the hypothesis. The research population consists of non-financial companies listed on the Indonesian Stock Exchange from 2013 to 2016. The sampling method used in this research is purposive sampling. The number of companies selected is 79 with 316 data. Findings - The results show that dividend policy, income tax, profitability, and leverage all have an influence on income smoothing. Meanwhile, firm size has no significant influence on income smoothing. Novelty - These findings are consistent with a firm's dividend policy and income tax having an incremental impact on income smoothing behavior. Type of Paper Empirical. Keywords: Income Smoothing; Dividend Policy; Income Tax; Firm Size; Profitability; Leverage. JEL Classification: M40, M41, M49. DOI: https://doi.org/10.35609/afr.2019.4.1(3)

scholarly journals ANALISA PENGARUH BIAYA OPERASIONAL DAN PENDAPATAN TERHADAP KINERJA KEUANGAN BERDASARKAN RASIO RETURN ON ASSET (ROA) PADA PERUSAHAAN JASA KONSTRUKSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015 – 2017

2019 ◽  
Vol 20 (1) ◽  
pp. 29
Author(s):  
Maya Widyana Dewi ◽  
Indra Lila Kusuma
Keyword(s):  
Stock Exchange ◽  
Hypothesis Test ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Coefficient Of Determination ◽  
Operating Expense ◽  
Return On Assets ◽  
Normality Test ◽  
Construction Services

ABSTRACT This study aimed to determine whether or not the effect of operating expense and revenue financial performance on construction services companies listed on the Indonesia Stock Exchange (BEI) in 2015-2017. In this study, there are three variables, they are operational (X1), the revenues (X2), and ROA (Y). The research method that used is quantitative method. The samples used by researchers is the Return on Assets (ROA) of the construction services company's operating and revenue in the period 2015-2017. This study uses annual financial statements on construction services companies in the period 2015-2017. Kind of data are secondary, The data collection techniques by means of documentation. Data analysis techniques using multiple linear regression analysis by SPSS version 16.0. Hypothesis test is done by using F-test, t-test, and coefficient of determination. While classical assumption test used this research is normality test, auto correlation test, multicollinearity test, and heteroscedasticity test. The conclusion of this research is that the coefficient of determination operational and revenue affect Return on Assets (ROA) can be saw by R for 26 % and hile the the remaining 94% is influenced by other factors that not examined in this study. So simultaneous operational and revenue has no effect on ROA. Keywords : : operating expense, revenue , ROA (Return On Asset).

scholarly journals PENGARUH NET INTEREST MARGIN DAN NON PERFORMING LOAN TERHADAP RETURN ON ASSETS

2019 ◽  
Vol 8 (1) ◽  
pp. 13-24
Author(s):  
Erwin Budianto ◽  
Siti Romlah
Keyword(s):  
Stock Exchange ◽  
Hypothesis Test ◽  
Coefficient Of Determination ◽  
Return On Assets ◽  
Public Companies ◽  
Normality Test ◽  
Net Interest Margin ◽  
The Social ◽  
Regression Test ◽  
Interest Margin

This study to determine the effect and analyze of the Net Interest Margin and Non Performing Loan partial influence on Return on Assets banking companies in Indonesia Stock Exchange. The approach taken in this research is quantitative and associative approach. The population in this research are all banking go public companies listed in Indonesia Stock Exchange which amounted to 43 companies. The sample in this research is 7 companies. The independent variables used in this study are Net Interest Margin and Non Performing Loan and dependent variable is Return on Assets Data collection techniques using documentation. The method of analysis used is the normality test, the classical assumption test, simple linear regression test, hypothesis test and coefficient of determination. Data processing in this study using Software SPSS (Statistic Package for the Social Scien) 25 for window. The results show that partially, Net Interest Margin has an effect on Return on Assets. While Non Performing Loan has no effect on Return on Assets.                                                                              Keywords : Net Interest Margin, Non Performing Loan, Return on Assets

scholarly journals PENGARUH ASIMETRI INFORMASI DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA

2018 ◽  
Vol 1 (2) ◽  
pp. 1
Author(s):  
Amalia Indah Fitriana
Keyword(s):  
Earnings Management ◽  
Information Asymmetry ◽  
Correlation Coefficient ◽  
Firm Size ◽  
Stock Exchange ◽  
Hypothesis Test ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Coefficient Of Determination ◽  
Test Analysis

This study aims to analyze the influence of information asymmetry and firm size on earnings management.In this study the object of research is the Indonesia Stock Exchange. Indonesia Stock Exchange (IDX) or can also called Indonesia Stock Exchange (IDX). Form data in this research is quantitative data. The data used in this research is the company's financial report along with independent auditor's report on the consumer goods industry in IDX period 2011-2015. The sample is determined by purposive sampling. Data analysis methods used consist of descriptive statistical analysis, classical assumption test analysis, multiple linear regression analysis, coefficient of determination and correlation coefficient, and hypothesis test.Based on the results of research show the value of correlation coefficient (R) of 0.230. From the calculation results can be concluded the relationship between variables Asymmetry Information (X1), and Company Size (X2) to variable Management Profit (Y) is weak and positive. While the value of coefficient of determination (R2) seen from Adjusted R Square shows the value of 0.039 or 3.9%. Hypothesis test results show the sign value of 0,048 that information asymmetry significant effect on earnings management. The firm size variable shows a sign value of 0.98 that firm size has no significant effect on earnings management. While testing simultaneously shows sign value of 0.028 that information asymmetry and firm size together have significant effect to earnings management. Keywords: information asymmetry, firm size, earnings management 

scholarly journals PENGARUH KOMITE AUDIT KOMISARIS INDEPENDEN DAN UKURAN KAP TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI YANG TERDAFTAR PADA BEI TAHUN 2012-2015

KEBERLANJUTAN ◽  
2018 ◽  
Vol 2 (2) ◽  
pp. 652
Author(s):  
Ganefo Sudirman
Keyword(s):  
Earnings Management ◽  
Firm Size ◽  
Audit Committee ◽  
Stock Exchange ◽  
Percent Level ◽  
Earning Management ◽  
Public Accounting ◽  
Accounting Firm ◽  
Normality Test ◽  
Multiple Regression Technique

Abstract RThe research is an empirical study to examine the influence of audit committee, independent commissioner and public accounting firm size to earnings management on Indonesian Stock Exchange listed companies from manufacturing various industry sector in 2012 until 2015. The sample collected using the purposive sampling method and it has resulting 15 companies for the samples.The sample was analyzed by using linear multiple regression technique. T-test for testing the hypothesis and f-test for the feasibility model with the five percent level of significant. It was tested with classical assumption test like normality test, autocorrelation test, multicollinearity test, and heteroscedasticity test. The result shows audit committee has a negative and significant to earning management, independent commissioner committee has insignificant influence to Earnings Management, and KAP size has a positive and significant to earning management                                                                Keywords:    Audit committee, independent commissioner and public accounting firm size, earnings management

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