scholarly journals ANALISIS PENGARUH KEPEMILIKAN PUBLIK, UKURAN DEWAN KOMISARIS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN MANAJEMEN RISIKO

2019 ◽  
Vol 2 (1) ◽  
pp. 1
Author(s):  
Muhammad Lukman Hakim
Keyword(s):  
Stock Exchange ◽  
Enterprise Risk Management ◽  
Annual Reports ◽  
Company Size ◽  
Significant Positive Effect ◽  
Public Ownership ◽  
Board Size ◽  
Enterprise Risk ◽  
Positive Effect ◽  
Collection Methods

This study aims to determine the effect of public ownership, board size, leverage, and firm size on Enterprise Risk Management (ERM) in companies incorporated in the LQ45 index on the Indonesia Stock Exchange in 2015 - 2017. Data collection methods in this study use data sources secondary in the form of annual reports of companies incorporated in the LQ45 index. This research uses purposive sampling with a number of samples as many as 32 companies. Based on the results of testing, public ownership, board size, leverage, and company size simultaneously have a significant effect on ERM. Partially it can be concluded that the size of the board of commissioners and leverage has a significant positive effect on ERM. Whereas public ownership and company size do not have a significant effect on ERM.

scholarly journals CORPORATE GOVERNANCE DAN PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT (ERM): STUDI EMPIRIS PERUSAHAAN NON KEUANGAN INDONESIA

2020 ◽  
Vol 4 (1) ◽  
Author(s):  
Hudi Kurniawanto ◽  
Bambang Widarno
Keyword(s):  
Risk Management ◽  
Corporate Governance ◽  
Firm Size ◽  
Stock Exchange ◽  
Enterprise Risk Management ◽  
Annual Reports ◽  
Company Size ◽  
Purposive Sampling ◽  
Enterprise Risk ◽  
Financial Company

The purpose of this study is to examine the effect of corporate governance on enterprise risk management disclosure in Indonesia. Corporate governance is defined as size of the board of commissioners and the proportion of independent commissioners. This study also uses firm size as a control variable.The samples are selected using purposive sampling, with 117 annual reports from non-financial companies listed in Indonesia Stock Exchange in the year 2014-2016. The results of this study prove that size of the board of commissioners has effects on enterprise risk management disclosure, while the proportion of independent commissioners does not affect enterprise risk management disclosure. Variable company size in this study affect enterprise risk management disclosure. This shows that the greater the number of commissioners, the better the level of supervision and pressure on management, thus encouraging management to be more transparent in disclosing enterprise risk management.Keywords: Enterprise risk management disclosure, Corporate Governance, Non-financial company listed on the Indonesia Stock Exchange

scholarly journals PENGARUH LEVERAGE, MANAJEMEN LABA, DAN STRUKTUR KEPEMILIKAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2008 - 2012

2016 ◽  
Vol 1 (2) ◽  
Author(s):  
Fajar Kusworo
Keyword(s):  
Earnings Management ◽  
Ownership Structure ◽  
Firm Value ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Significant Positive Effect ◽  
Public Ownership ◽  
Government Ownership ◽  
Simultaneous Testing ◽  
Positive Effect

The purpose of this research was to determine the effect of leverage , earnings management , and ownership structure on firm value in state-owned companies . Based on a population of 18 state-owned companies listed on the Stock Exchange was taken 10 stateowned companies in 2008 to 2012 as the samples in this study according to the criteria of the study , a total of 50 years as a firm observational data . At the stage of data processing are affected data outliers firm by 2 years so the number of samples used in this study for 5 years amounted to 48 firm year . Data analysis was performed using linear regression analysis using SPSS for Windows 16.00. Simultaneous testing results show that leverage , earnings management , government ownership , and public ownership and a significant positive effect on firm value . Result partial test indicates that earnings management does not affect the value of the company , while leverage , government ownership , and public ownership negatively affect the value of the company .

scholarly journals PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, DAN SALES GROWTH TERHADAP TAX AVOIDANCE

2020 ◽  
Vol 7 (1) ◽  
pp. 127
Author(s):  
Maria Qibti Mahdiana ◽  
Muhammad Nuryatno Amin
Keyword(s):  
Stock Exchange ◽  
Statistical Tests ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Total Sample ◽  
Company Size ◽  
Sales Growth ◽  
Significant Positive Effect ◽  
Sustainability Reports ◽  
Positive Effect

<p>This study investigated the effect of profitability, leverage, company size, and sales growth on tax avoidance. This research uses quantitative method, the data used are secondary data taken from financial reports and company sustainability reports. The sampling technique used a purposive sampling method of 25 companies listed on the Indonesia Stock Exchange from 2015 to 2018. The total sample used were 100 companies that revealed complete financial and sustainability reports from 2015 to 2018. Data analysis techniques used descriptive statistical tests and multiple regression tests. The result show that (1) profitability has a significant positive effect on tax avoidance (2) leverage has a significant positive effect on tax avoidance (3) company size does not affect tax avoidance and (4) sales growth does not affect the tax avoidance variable.</p>

scholarly journals PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN MANUFAKTUR DENGAN DIVIDEN SEBAGAI MEDIASI

2021 ◽  
Vol 15 (2) ◽  
pp. 85
Author(s):  
Yunita Dete ◽  
Teguh Erawati
Keyword(s):  
Firm Value ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Company Size ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Positive Effect

ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh profitabilitas dan ukuran perusahaan terhadap nilai perusahaan dengan kebijakan dividen sebagai variabel mediasi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Data yang digunakan dalam penelitian ini adalah data sekunder. Populasi yang digunakan adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2018. Sampel penelitian sebanyak 19 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Teknik pengumpulan data menggunakan metode purposive sampling. Analisis data menggunakan uji asumsi klasik, analisis regresi linier berganda, analisis jalur. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif signifikan terhadap kebijakan dividen. Ukuran perusahaan berpengaruh positif signifikan terhadap kebijakan dividen. Kebijakan dividen berpengaruh positif signifikan terhadap nilai perusahaan. Profitabilitas berpengaruh positif signifikan terhadap nilai perusahaan. Ukuran perusahaan berpengaruh positif signifikan terhadap nilai perusahaan. Kata kunci: profitabilitas, ukuran perusahaan, kebijakan dividen, nilai perusahaan  ABSTRACTThis study aims to examine the effect of profitability and company size on firm value with dividend policy as a mediating variable in manufacturing companies listed on the Indonesia Stock Exchange (BEI). The data used in this research is secondary data. The population used is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period of 2016-2018. The research sample of 19 manufacturing companies listed on the Indonesia Stock Exchange (IDX). Data collection techniques using purposive sampling method. Data analysis using the classical assumption test, multiple linear regression analysis, path analysis. The results showed that profitability had a significant positive effect on dividend policy. The size of the company has a significant positive effect on dividend policy. Dividend policy has a significant positive effect on firm value. Profitability has a significant positive effect on firm value. Company size has a significant positive effect on firm value. Keywords: profitability, company size, dividend policy, company value

scholarly journals INTERACTION EFFECT OF SUSTAINABILITY REPORTING AND ENTERPRISE RISK MANAGEMENT ON BUSINESS PERFORMANCE

2021 ◽  
Vol 5 (1) ◽  
pp. 91-114
Author(s):  
Michael Goman ◽  
Fransiskus Eduardus DAROMES ◽  
Paulus Tangke
Keyword(s):  
Risk Management ◽  
Business Performance ◽  
Sustainability Reporting ◽  
Enterprise Risk Management ◽  
Coefficient Of Determination ◽  
Significant Positive Effect ◽  
Research Model ◽  
Enterprise Risk ◽  
The Relationship ◽  
Positive Effect

This study provides empirical evidence of the interaction of sustainability reporting and Enterprise risk management on business performance. A number of previous literature has found a significant positive effect of ERM implementation on overall business performance, however, the number of studies investigating the interaction of sustainability reporting and ERM is still limited. We build this research model based on modern portfolio theory and stakeholder theory. Data testing was carried out using the moderation regression method in examining the three variable relationships above. The results showed that there was a significant positive effect of ERM on business performance as measured using EVA. Meanwhile, sustainability reporting, although able to strengthen the coefficient of determination relationship between ERM and EVA, does not have a significant moderating effect on the relationship between the two variables.

scholarly journals Firm Characteristics And Enterprise Risk Management Disclosures: Evidence From State-Owned Enterprise In Indonesia

2021 ◽  
Vol 9 (8) ◽  
pp. 136-144
Author(s):  
Hudi Kurniawanto
Keyword(s):  
Risk Management ◽  
Regression Analysis ◽  
Stock Exchange ◽  
Total Sample ◽  
Enterprise Risk Management ◽  
Annual Reports ◽  
Firm Characteristics ◽  
Risk Disclosure ◽  
Enterprise Risk ◽  
Management Disclosures

The purpose of this study is to examine the effect of firm characteristics on enterprise risk management disclosure. The object of research is State-Owned Enterprises listed on the Indonesia Stock Exchange in 2019-2020, a total sample of 40 annual reports using purposive sampling and multiple regression analysis. The results of this study prove that firm size and leverage do not affect enterprise risk management disclosure, while profitability affects enterprise risk management disclosure. The greater the profitability generated by the company, the wider the risk disclosure will be made to show stakeholders that State-Owned Enterprises in Indonesia can use capital efficiently.

scholarly journals PENGARUH ENTERPRISE RISK MANAGEMENT (ERM), KINERJA PERUSAHAAN DAN SIZE TERHADAP NILAI PERUSAHAAN

2020 ◽  
Vol 7 (5) ◽  
pp. 926
Author(s):  
Miftakhul Fadhilah ◽  
Puji Sucia Sukmaningrum
Keyword(s):  
Risk Management ◽  
Firm Value ◽  
Stock Exchange ◽  
Enterprise Risk Management ◽  
Company Size ◽  
Company Value ◽  
Panel Data Regression ◽  
Enterprise Risk ◽  
Data Regression ◽  
Study Population

This study aims to determine the effect of Enterprise Risk Management (ERM), profitability, leverage, earnings per share and company size on firm value. The method used in this study is the Panel Data Regression with the study population of companies registered in the Jakarta Islamic Index between 2014-2018 period. The sample of this study consists of 13 companies and the data in this study were obtained from the company's annual report from the Indonesia Stock Exchange website. The results showed that profitability and leverage has a positive and significant effect on firm value. And Earning per Share has a negative and significant effect on company value. Meanwhile, Enterprise Risk Management and company size have no significant effect on firm value.Keywords:  firm value, enterprise risk management, profitability, leverage, earning per share, size

scholarly journals Effect of Capital Structure, Company Size and Profitability on the Stock Price of Food and Beverage Companies Listed on the Indonesia Stock Exchange

2016 ◽  
Vol 8 (1) ◽  
pp. 23-29 ◽  
Author(s):  
Sitti Murniati
Keyword(s):  
Capital Structure ◽  
Stock Prices ◽  
Stock Price ◽  
Stock Exchange ◽  
Company Size ◽  
Significant Positive Effect ◽  
Net Profit ◽  
Food And Beverage ◽  
Negative Effect ◽  
Positive Effect

The purpose of this study was to analyze the effect of capital structure proxy for debt to asset ratio (DAR) and the debt to equity ratio (DER), company size and profitability are proxied by return on assets (ROA), return on equity (ROE) and net profit margin (NPM) to the stock price on the company's Food and Beverage listed on the Indonesia Stock Exchange. This study uses Associative approach. The population in this study is the Food and Beverage companies listed in Indonesia Stock Exchange year period 2011 to 2014. Sampling method used is purposive sampling and the amount of samples obtained is 11 companies with 44 observations. Hypotheses were tested using multiple regression analysis. Results of the study were 1) capital structure proxy for debt to asset ratio (DAR) significant negative effect on stock prices, this means that if a decline in the value of DAR, the stock price will rise, 2) capital structure proxy for debt to equity ratio (DER) significant positive effect on stock prices, it means that the higher the value of DER then be followed by a decrease in stock prices, 3) The company size significant positive effect on stock prices, this suggests that the relationship between the SIZE with stock prices in the same direction, if SIZE increases, the stock price will increase, 4) profitability is proxied by return on assets (ROA) significant positive effect on stock prices, this means that the assets of the company to make a profit can affect stock prices, 5) profitability proxied with a return on equity (ROE) significant negative effect, this means that if a decline in ROE it will be followed by a decrease in stock prices, and 6) Profitability which is proxied by net profit margin (NPM) significant negative effect on stock prices, this means that while the net profit increased, the total sales will rise this is due to the high costs incurred by the company so that NPM has no effect on stock prices.

scholarly journals PENGARUH LIKUIDITAS, NON-DEBT TAX SHIELD, UKURAN PERUSAHAAN DAN PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL

2019 ◽  
Vol 8 (6) ◽  
pp. 3560 ◽  
Author(s):  
Ni Putu Intan Wulandari ◽  
Luh Gede Sri Artini
Keyword(s):  
Capital Structure ◽  
Stock Exchange ◽  
Company Size ◽  
Sales Growth ◽  
Significant Positive Effect ◽  
Tax Shield ◽  
Debt Tax Shield ◽  
Results Management ◽  
Positive Effect ◽  
The Capital Structure

The aim of this researcher is to test and explain the significance of the effect of liquidity, non-debt tax shields, company size and sales growth on the capital structure of mining sector companies in the Indonesia Stock Exchange. In this study of the total population of 43 mining companies listed on the Indonesia Stock Exchange in 2013-2016 only 10 companies were selected as samples that met the requirements. The results showed that liquidity partially had a significant negative effect on the capital structure, non-debt tax shield has no significant effect on capital structure, firm size has a significant positive effect on capital structure and sales growth has a significant positive effect on capital structure. Based on these results, management needs to pay attention to the factors that influence the capital structure, especially liquidity, company size and sales growth because these factors have proven to have a significant effect, so it is expected to be able to create an optimal capital structure in order to achieve corporate objectives, namely to improve shareholder welfare. Keywords: capital structure, liquidity, non-debt tax shield  

scholarly journals Pengaruh ROA, Pertumbuhan Penjualan, Likuiditas dan Ukuran Perusahaan terhadap Struktur Modal Perusahaan Manufaktur Sektor Makanan dan Minuman di BEI

Owner ◽  
2022 ◽  
Vol 6 (1) ◽  
pp. 348-358
Author(s):  
Metyria Imelda Hutabarat
Keyword(s):  
Capital Structure ◽  
Stock Exchange ◽  
Company Size ◽  
Sales Growth ◽  
Significant Positive Effect ◽  
Significant Negative Effect ◽  
Food And Beverage ◽  
Negative Effect ◽  
Positive Effect ◽  
Size Variable

Food and beverage companies are industries that compete in the world market and make major contribution to the value of national exports. Companies that have good capital structure have a good reputation and affect the high stock price. This research aimed to find out the effect of ROA, sales growth, liquidity, company size variable to capital structure variable in annual report listed on the Indonesia Stock Exchange year 2017–2019. The population are all food and beverage manufacturing companies listed on the Indonesia Stock Exchange, and obtained samples of amount 14 companies. The type of this research is a quantitative study. The data analysis used several analyzes, namely multiple linear analysis, the coefficient of determination test, the classical assumption test, R2 test, the F test, and the t test. Based on the results of this research, that partially profitability has significant positive effect on capital structure. Sales growth has no significant negative effect on capital structure. Liquidity has no significant negative effect on capital structure. Company size variable has significant positive effect on capital structure. The results of F test show that profitability, sales growth, liquidity, company size have significant positive effect on capital structure.

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