FAKTOR-FAKTOR YANG MEMENGARUHI PENGUNGKAPAN LAPORAN KEBERLANJUTAN (STUDI PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2017)

The research objective is to determine the effect of sales growth, profitability, corporate governance, and company size simultaneously and partially on the sustainability report of non-financial companies listed on the Indonesia Stock Exchange for the period of 2016-2017. The method used is panel data regression analysis and the results of the study found that simultaneous sales growth, profitability, corporate governance, and company size influence the disclosure of sustainability reports. Partial testing only profitability and company size that affect the disclosure of sustainability reports.

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2014-2016

Jurnal Fokus Manajemen Bisnis ◽

10.12928/fokus.v8i2.1594 ◽

2020 ◽

Vol 8 (2) ◽

pp. 248

Author(s):

Nico Anangsyah ◽

Desta Rizky Kusuma

Keyword(s):

Regression Analysis ◽

Capital Structure ◽

Stock Exchange ◽

Company Size ◽

Sales Growth ◽

Panel Data Regression ◽

Analysis Technique ◽

Data Regression ◽

Positive Effect ◽

The Capital Structure

This study aims to determine the analysis of factors affect the capital structure of registered textile and garment companies on the Indonesia Stock Exchange (IDX) for the 2014-2016 period. Variables in this study namely Profitability (ROA), Asset Structure (SA), Sales Growth (PP) and Company Size (SIZE) and Capital Structure (DER). The population in this study is the Textile and Garment company listed on the Indonesia Stock Exchange (IDX) as many as 17 companies later 15 companies were sampled using a purposive technique sampling. The analysis technique used is panel data regression analysis with comparison of t-statistics with t-tables. The results of this study indicate that profitability (ROA) is not positive effect on Capital Structure (DER), t-statistic of 1.386407. Asset Structure (SA) has no positive effect on Capital Structure (DER), statistic equal to 0.296574. Sales Growth (PP) influences positive for Capital Structure (DER), the statistic is 1.873566. Size The company (SIZE) does not have a positive effect on the Capital Structure (DER), statistic at 0.570955.

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Governance Implementation on Financial Performance

International Journal of Finance & Banking Studies (2147-4486) ◽

10.20525/ijfbs.v10i3.1372 ◽

2021 ◽

Vol 10 (3) ◽

pp. 115-123

Author(s):

Suripto Suripto

Keyword(s):

Regression Analysis ◽

Panel Data ◽

Financial Performance ◽

Audit Committee ◽

Stock Exchange ◽

Sampling Technique ◽

Company Size ◽

Analysis Model ◽

Panel Data Regression ◽

Data Regression

This study aims to examine the effect of governance with the proxy of the Independent Commissioner, Audit Committee, Leverage, and Company Size on Bank Financial Performance in banking. The population in this study are banking companies that have gone public on the Indonesia Stock Exchange in the 2018-2020 period. The sampling technique used was nonprobability sampling with purposive sampling and used Panel Data Regression Analysis Model. The results show that partially the Independent Commissioner has no significant effect on the Bank's Financial Performance, the Audit Committee has a significant effect on Financial Performance, leverage has a significant effect on Financial Performance, firm size has a significant effect on the Bank's Financial Performance. Simultaneously, the Independent Commissioner, Audit Committee.

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Pengaruh Ukuran KAP, Ukuran Perusahaan dan Manajemen Laba terhadap Integritas Laporan Keuangan

Jurnal ULTIMA Accounting ◽

10.31937/akuntansi.v10i2.993 ◽

2019 ◽

Vol 10 (2) ◽

pp. 138-149

Author(s):

Intan Paulina Lubis ◽

Lailah Fujianti ◽

Rafrini Amyulianthy

Keyword(s):

Regression Analysis ◽

Earnings Management ◽

Firm Size ◽

Stock Exchange ◽

Secondary Data ◽

Financial Statements ◽

Company Size ◽

Panel Data Regression ◽

Data Regression ◽

Size Firm

This study aims to analyze the effect of KAP size, firm size and earnings management on the integrity of financial statements. The integrity of financial statements is the extent to which the financial statements presented indicate true and honest information. This study was taken because there are still contradictions from previous studies. This study uses secondary data. The population in this study is the consumer goods industry companies listed on the Indonesia Stock Exchange in 2012-2016. Determination of the sample by purposive sampling method, there are 13 samples from the total population of 40. The method used to analyze the data is panel data regression analysis, Eviews 9. Regression analysis results show that firm size negatively significant to the integrity of financial statements. While the size of KAP and earnings management have no significant effect on the integrity of financial statements.Keywords: Financial Statement Integrity, Company Size, Company Size and Earnings Management

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PENGARUH KOMPENSASI MANAJEMEN DAN GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN PAJAK SUB SEKTOR MAKANAN DAN MINUMAN DI BURSA EFEK INDONESIA

10.31227/osf.io/3vnmd ◽

2019 ◽

Author(s):

Melsy Darta ◽

Marlina

Keyword(s):

Corporate Governance ◽

Panel Data ◽

Stock Exchange ◽

Management Compensation ◽

Good Corporate Governance ◽

Panel Data Regression ◽

Tax Management ◽

Data Regression ◽

Food And Beverage ◽

Positive Effect

ABSTRACTThis study aims to examine the effect of management compensation, the number of board of commissioners and the percentage of independent commissioners on tax management. The object of this research is the food and beverage sub-sector companies listed on the Indonesia stock exchange. The population in this study is the food and beverage sub-sector companies listed on the Indonesia stock exchange in the period 2013 - 2017. The sample used was Purposive Sampling, a total of 8 companies that will be sampled with 40 observations.The method of analysis of this study uses panel data regression using Eviews 8. The results of this study indicate that management compensation has a positive effect on tax management , the number of board of commissioners and percentage of independent commissioners have no effect on tax management. Keywords: management compensation, board of commissioners, the percentage of independent commissioners, tax management

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Sustainability Reporting dan Return Saham di Perusahaan Terindeks LQ45

E-Jurnal Akuntansi ◽

10.24843/eja.2021.v31.i06.p01 ◽

2021 ◽

Vol 31 (6) ◽

pp. 1356

Author(s):

Nyoman Weda ◽

I Putu Sudana

Keyword(s):

Regression Analysis ◽

Panel Data ◽

Stock Returns ◽

Stock Return ◽

Sampling Method ◽

Sustainability Reporting ◽

Company Size ◽

Panel Data Regression ◽

Analysis Technique ◽

Data Regression

In recent years, investors have put pressure on companies to disclose more sustainability information. The purpose of this study was to determine the effect of the intensity of disclosure in sustainability reporting on stock returns. This research was conducted on companies with shares listed in the LQ45 index on the IDX. The number of samples taken was 17 companies, with a purposive sampling method. Data collection was carried out by documentation study. The analysis technique used is the panel data regression analysis technique. The results showed that the intensity of disclosure in sustainability reporting has no effect on stock returns. The high intensity of disclosure does not necessarily attract investors to invest and increase the company's stock return. Keywords: Sustainability Reporting; Profitability; Company Size; Stock Return.

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Pengaruh good corporate governance terhadap profitabilitas perusahaan

Jurnal Manajemen Strategi dan Aplikasi Bisnis ◽

10.36407/jmsab.v2i3.93 ◽

2019 ◽

Vol 2 (3) ◽

pp. 127-136

Author(s):

Suci Subiyanti ◽

Rachma Zannati

Keyword(s):

Corporate Governance ◽

Panel Data ◽

Empirical Evidence ◽

Sampling Method ◽

Stock Exchange ◽

Managerial Ownership ◽

Good Corporate Governance ◽

Panel Data Regression ◽

Analysis Technique ◽

Data Regression

The purpose of this study is to provide empirical evidence regarding the effect of the size of the Independent Commissioners and Managerial Ownership on Profitability as measured by ROA. The object of this study is a banking company listed on the Stock Exchange in the 2013-2017 period. Based on the purposive sampling method that is based on the criteria that have been determined, 15 companies were obtained as research samples. The analysis technique uses panel data regression using E-Views 9 software. The results of the study prove that the Independent Board of Commissioners has no significant effect on profitability, while managerial ownership has a significant effect on profitability. Implications and suggestions are explained in this study.

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PENGARUH MODAL INTELEKTUAL DAN PENGUNGKAPAN LAPORAN KEBERLANJUTAN TERHADAP PROFITABILITAS (Studi pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016)

Jurnal Akuntansi, Bisnis dan Ekonomi ◽

10.33197/jabe.vol4.iss2.2018.182 ◽

2018 ◽

Vol 4 (2) ◽

pp. 1211-1224

Author(s):

Sri Wulandari Martiningsih ◽

Willy Sri Yuliandhari

Keyword(s):

Panel Data ◽

Intellectual Capital ◽

Stock Exchange ◽

Sample Selection ◽

Significance Level ◽

Panel Data Regression ◽

Data Regression ◽

Sustainability Reports ◽

Profitability Ratios ◽

Positive Effect

Companies listed on the Indonesia Stock Exchange are companies that need funds from investors so that stakeholders have an important role in the sustainability of the company. companies must make returns on investments made by investors so that companies do various ways to increase profits. Profitability ratios can be used to measure profits that can be obtained by the company. The purpose of this study to analyze the factors that are considered to affect the company's profitability include intellectual capital calculated using the VAICTM formula and disclosure of sustainability reports calculated using the IndexSR formula based on the GRI-G4 Sustainability Report Guidelines. The sample in this study were 19 companies listed on the Indonesia Stock Exchange for the 2014-2016 period. The method used in this study is descriptive statistics and panel data regression. The sample selection technique used is purposive sampling. Data analysis method uses panel data regression analysis with a significance level of 5%. Based on the results of the study, simultaneous intellectual capital and disclosure of sustainability reports have a significant effect on company profitability of 31.4701%. Partially, intellectual capital has a significant positive effect on profitability while disclosure of sustainability reports does not affect profitability.

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Analisis Pengaruh Karakteristik Perusahaan dan Tata Kelola Perusahaan terhadap Pengungkapan Sustainability Report

Global Financial Accounting Journal ◽

10.37253/gfa.v4i1.753 ◽

2020 ◽

Vol 4 (1) ◽

pp. 16

Author(s):

Robby Krisyadi ◽

Elleen Elleen

Keyword(s):

Corporate Governance ◽

Audit Committee ◽

Stock Exchange ◽

Sampling Technique ◽

Annual Reports ◽

Company Size ◽

Additional Information ◽

Negative Results ◽

Sustainability Reports ◽

Sustainability Report

The objective of this study is to examine and analyze the correlation of company characteristics and corporate governance towards sustainability report disclosure. The company characteristics mentioned before consist of company size, leverage level, profitability level, and liquidity level, while the corporate governance consist of the board of directors’s meeting frequency and audit committee’s meeting frequency. Companies listed in the Indonesia Stock Exchange from 2014 to 2018 are the objects of this research. Data that needs to be collected are financial reports, annual reports, and sustainability reports if available. Purposive sample is the sampling technique used in this study by establishing certain characteristics that are in line with the objectives of the study. There are 301 companies used as samples. The data that has been collected will then be processed with a software called SPSS Version 22 which is analyzed with the logistic regression model. The test results in this study explain that company size, profitability, and the board of directors have a positive effect on sustainability report disclosure, while leverage and the audit committee don’t have any significant effects on the sustainability report disclosure. In addition, there are also significant negative results indicated by the liquidity variable on the sustainability report disclosure. This is triggered by the company's poor financial condition, so companies with low liquidity tend to disclose more additional information such as sustainability reports so that investors will continue to invest in the company.

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Determinan Risiko Sistematis pada Perusahaan Rokok di Indonesia

Wahana ◽

10.35591/wahana.v23i2.190 ◽

2020 ◽

Vol 23 (2) ◽

pp. 211-223

Author(s):

Tri Utomo Prasetyo

Keyword(s):

Stock Exchange ◽

Systematic Risk ◽

Third Party ◽

Company Size ◽

Sales Growth ◽

Financial Leverage ◽

Panel Data Regression ◽

Data Regression ◽

Equity Ratio

This study aims to examine the effect of company size, sales growth, and financial leverage on systematic risk in the Indonesian cigarette industry. The variable total assets is used to proxy for company size, long term debt-to-equity ratio for financial leverage, and beta stock—collected from the third party—for systematic risk. Four cigarette companies listed on the Indonesia Stock Exchange are sampled for this study in the 2016Q2-2018Q4 period. Hypothesis testing is done using panel data regression. The results show that ceteris paribus, company size and financial leverage have a positive effect on systematic risk, while sales growth statistically has no effect.

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Faktor-Faktor yang Mempengaruhi Struktur Modal pada Perusahaan Pertambangan di Bursa Efek Indonesia Periode 2015-2018

EKONOMIS Journal of Economics and Business ◽

10.33087/ekonomis.v4i1.90 ◽

2020 ◽

Vol 4 (1) ◽

pp. 224

Author(s):

Nurul Aryanti ◽

Riana Rachmawati Dewi ◽

Purnama Siddi

Keyword(s):

Panel Data ◽

Capital Structure ◽

Stock Exchange ◽

Sample Selection ◽

Company Size ◽

Test Results ◽

Panel Data Regression ◽

Data Regression ◽

Regression Test ◽

The Capital Structure

This study examines and analyzes the factors that influence capital structure. Independent variables in this study are company size, liquidity, profitability and asset structure. The population in this study are mining companies listed on the Indonesia Stock Exchange for the 2015-2018 period. The sample selection technique uses purposive sampling and 12 company samples are obtained within a period of 4 years so that 48 company samples are obtained. The data analysis method used in this study is panel data regression. Hypothesis testing is done using the t test and the F test. The panel data regression test results show that simultaneously company size, liquidity, profitability and asset structure have an influence on capital structure. While partially the variables that significantly influence the capital structure are company size. While the liquidity, profitability and asset structure variables do not significantly affect the capital structure.

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