scholarly journals PERATAAN LABA DAN VARIABEL-VARIABEL YANG MEMPENGARUHINYA (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEJ)

2012 ◽  
Vol 1 (1) ◽  
pp. 24
Author(s):  
Purweni Widhianingrum
Keyword(s):  
Regression Analysis ◽  
Ownership Structure ◽  
Sampling Method ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Debt Financing ◽  
Income Smoothing ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Analysis Method

<span>This study aimed to determine the effect of managerial ownership, institutional ownership, debt financing, ownership dispersion, profitability, and firm size simultaneously and partially on income smoothing.This study uses manufacturing companies listed on the Jakarta Stock Exchange as an object of research. Based on purposive sampling method there are 147 companies that found the above criteria. Data analysis method used is multiple regression analysis. The results of this study showed that ownership dispersion and size of company that has a significant effect partially on income smoothing. The larger company and expanding company's ownership structure has greater freedom to report better earnings.</span>

scholarly journals Kepemilikan Manajerial, Kepemilikan Institusional dan Kebijakan Dividen serta Free Cash Flow sebagai Pemoderasi

2021 ◽  
Vol 31 (7) ◽  
pp. 1710
Author(s):  
Ni Made Ari Trisna Dewi ◽  
Anak Agung Gde Putu Widanaputra
Keyword(s):  
Regression Analysis ◽  
Cash Flow ◽  
Sampling Method ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Free Cash Flow ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Analysis Technique

This study aims to determine the effect of managerial ownership and institutional ownership on dividend policy with free cash flow as a moderating variable. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2015-2019. The sample was selected by means of a purposive sampling method with 42 companies as samples and 210 observations. The analysis technique used in this research is Moderated Regression Analysis (MRA). The results of this study indicate that the higher the managerial ownership, the higher the dividend policy, especially in companies that have high free cash flow, and the higher the institutional ownership, the higher the dividend policy, especially in companies with high free cash flow. Keywords: Managerial Ownership; Institutional Ownership; Free Cash Flow; Dividend Policy.

scholarly journals THE INFLUENCE OF OWNERSHIP STRUCTURE AND AUDIT COMMITTEE ON INCOME MANAGEMENT WITH INDEPENDENT BOARD OF COMMISSIONERS 'PROPORTION AS MODERATING VARIABLES IN INFRASTRUCTURE, UTILITY AND TRANSPORTATION COMPANIES REGISTERED ON THE IDX

2020 ◽  
Vol 9 (1) ◽  
pp. 50
Author(s):  
Muhammad Salman ◽  
Nur Kintan Nia
Keyword(s):  
Regression Analysis ◽  
Earnings Management ◽  
Ownership Structure ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Linear Regression Equation ◽  
Moderating Variables

The purpose of this study is to examine the effect of managerial ownership structure, institutional ownership structure and audit committee on earnings management with the proportion of independent board of commissioners as a moderating variable. The samples in this study are infrastructure, utility and transportation companies listed on the Indonesia Stock Exchange (BEI) 2009. -2018 6 companies were selected using purposive sampling method. The result of the multiple linear regression equation is Y = -0,827 + 0,007 X1 + 0,006 X2 + 0,121 X3 + 0,032 M + 0,006 X1.M + 0,011 X2.M - 0,675 X3.M. The results showed that ownership structure, institutional ownership structure, audit committee and the proportion of independent commissioners did not have a significant effect on partial earnings management. Based on the partially moderated regression analysis test, the proportion of independent board of commissioners cannot moderate the effect of managerial ownership structure on earnings management, the proportion of independent board of commissioners cannot moderate the effect of institutional ownership structure on earnings management, the proportion of independent board of commissioners cannot moderate the effect of the audit committee on earnings management and simultaneously the proportion of independent board of commissioners can moderate the influence of managerial ownership structure, institutional ownership structure and audit committee on earnings management.

scholarly journals Pengaruh Struktur Kepemilikan dan Ukuran Perusahaan Pada Praktik Perataan Laba

2019 ◽  
pp. 984 ◽  
Author(s):  
A.A. Sagung Nur Andiani ◽  
Ida Bagus Putra Astika
Keyword(s):  
Firm Size ◽  
Ownership Structure ◽  
Sampling Method ◽  
Stock Exchange ◽  
Income Smoothing ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Earnings Information ◽  
A Company ◽  
Positive Effect

The capital market is growing from time to time. The company issues shares to obtain capital from investors. Profit is one of the main indicators for measuring performance and management accountability. Attention Investors tend to only focus on profit, management realizes that earnings information is the most important thing for a company, so managers are encouraged to practice income smoothing. This study aims to obtain empirical evidence of the influence of ownership structure and firm size on income smoothing practices in manufacturing companies listed on the Indonesia Stock Exchange. The number of samples selected in manufacturing companies is as many as 25 companies, using the purposive sampling method. This research was tested by Logistic Test and the results showed that the structure of managerial ownership and firm size did not affect the income smoothing practice while the institutional ownership structure had a positive effect on income smoothing practices. Keywords: Income smoothing practices, managerial ownership, firm size

scholarly journals THE EFFECT OF OWNERSHIP STRUCTURE AND SUSTAINABILITY REPORT DISCLOSURE TOWARD COMPANY VALUE WITH FINANCIAL PERFORMANCE AS INTERVENING VARIABLE

2018 ◽  
Vol 7 (2) ◽  
Author(s):  
Zahra Tiara Rusyda ◽  
Denies Priantinah
Keyword(s):  
Regression Analysis ◽  
Financial Performance ◽  
Ownership Structure ◽  
Sampling Method ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Analysis Techniques ◽  
Company Value ◽  
Sustainability Report

This research aims to know the effect of Ownership Structure and Sustainability Report Disclosure toward Company Value with Financial Performance as Intervening Variable on companies that publish Sustainability Report during 2013-2016. Research design was a causative research. The data population taken from companies publish Sustainability Report and listed in Indonesia Stock Exchange (IDX) during 2013-2016. Sampling method used in this research is purposive sampling. There were 10 companies that fulfilled the sample criterias. So, the data sample in this research were 40. Analysis techniques consisted of multiple regression analysis and path analysis. The result of this research showed that (1) Managerial Ownership directly effects Company Value, (2) Institutional Ownership does not directly effect on Company Value, (3) Sustainability Report Disclosure does not directly effect on Company Value, (4) Managerial Ownership indirectly effects on Company Value with Financial Performance as an intervening variable, (5) Institutional Ownership does not indirectly effect Company Value with Financial Performance as an intervening variable, (6) Sustainability Report Disclosure indirectly effects on Company Value with Financial Performance as an intervening variable. Keywords: Managerial Ownerhsip, Institutional Ownership, Sustainability Report, Financial Performance, and Company Value

scholarly journals Pengaruh Struktural Kepemilikan Saham dan Profitabilitas Terhadap Nilai Perusahaan

2020 ◽  
Vol 10 (1) ◽  
pp. 99-108
Author(s):  
Ferdy Putra
Keyword(s):  
Multiple Regression ◽  
Ownership Structure ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Manufacturing Company

This study aims to determine the effect of ownership structure (institutional ownership and managerial ownership) and profitability on firm value at Manufacturing companies in Indonesia Stock Exchange. Research conducted on a manufacturing company on the Indonesia Stock Exchange in the 2016-2018 observations period. By using purposive sampling method, obtained a sample of 48 companies. Data were analyzed using multiple regression. Based on the results of this study concluded that managerial ownership significant effect on firm value. Institutional ownership significant effect on firm value and profitability significant effect on firm value.

scholarly journals Determinant of The Corporate Social Responsibility Disclosure

ETIKONOMI ◽  
2017 ◽  
Vol 16 (2) ◽  
pp. 161-172
Author(s):  
Uun Sunarsih ◽  
N. Nurhikmah
Keyword(s):  
Regression Analysis ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Multiple Regression Analysis ◽  
Ownership Structure ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Manufacturing Companies ◽  
Csr Disclosure ◽  
Corporate Social

Corporate Social Responsibility (CSR) has a very important role for the company and now become an obligation for every company. The purpose of this study examined the effect of institutional ownership, board of commissioners, profitability and size on CSR disclosure. This research conducted at mining manufacturing companies listed in Indonesia Stock Exchange period 2013-2014 and obtained 76 sample companies. The method used is multiple regression analysis. The result showed only institutional ownership affecting CSR disclosure. This suggests institutional ownership structure can act in monitoring the company. Independent board has not effected on CSR, it failed to monitor the actions of top management. Profitability has not effected on the disclosure of CSR, it enabled the company to have two perspectives on CSR. The most companies view CSR as a deduction from earnings. CSR disclosure has not affect the size of the CSR disclosure area.DOI: 10.15408/etk.v16i2.5236

PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA DAN DAMPAKNYA TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

2018 ◽  
Vol 16 (1) ◽  
pp. 42 ◽  
Author(s):  
Movie Rahmatika Suryani
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Financial Performance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Earning Management ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Ownership Effect

The main objective of this research is to demonstrate empirically the effect of corporate governance mechanism, such as : board independent, audit committee, institutional ownership, and managerial ownership on the earning management. This research also to demonstrate empirically the effect of earning management on the financial performance in the manufacturing companies listed in Indonesia Stock Exchange (IDX). Samples were taken from the financial statements and annual report companies listed in Indonesia Stock Exchange (IDX) in 2011-2013. The sample was selected using sensus sampling method and acquired 206 companies. Using SPSS version 18 with the method of multiple regression analysis and simple regression analysis with a significance level of 5% specified. The results of this study show that (1) board independent has no effect on earning management, (2) audit committee has no effect on earning management, (3) institutional ownership effect on earning management, (4) managerial ownership effect on earning management, (5) on earning management effect on financial performance measured by ROA and ROE

scholarly journals The Effect of Ownership Structure, Profitability, Firm Size and Tangibility on Capital Structure

2018 ◽  
Vol 7 (4) ◽  
pp. 494-505
Author(s):  
Tika Iswarini ◽  
Anindya Ardiansari
Keyword(s):  
Capital Structure ◽  
Firm Size ◽  
Ownership Structure ◽  
Financial Management ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Company Value ◽  
Optimal Value

The important decision faced by financial management which relates to the continuity of company operations is funding decision which is capital structure. Capital structure achieves optimal value if the composition of debt and capital are able to increase company value. The purpose of this research is to examine the effect of ownership structure, profitability, firm size, and tangibility against capital structure (research on manufacturing companies listed on Indonesia Stock Exchange period 2012-2016). The population in this research were all manufacturing companies listed on the Indonesia Stock Exchange 2012-2016. This research used purposive sampling method with certain criteria to determine the sample. The sample used was 38 companies with the research period 2012-2016 at manufacturing companies listed on the Indonesia Stock Exchange. Multiple regression analysis using Eviews 8 was used to analyze the data. The result of multiple linear regression test showed that there were three independent variables that affect capital structure they were managerial ownership, firm size and tangibility. Whereas institutional ownership and profitability did not affect the capital structure of manufacturing companies in 2012-2016. The conclusion of this research is managerial ownership, firm size and tangibility have positive and significant effect on capital structure, while institutional ownership and profitability have negative and insignificant effect on capital structure.

scholarly journals Karakter Eksekutif, Profitabilitas, Leverage, dan Komisaris Independen Terhadap Tax Avoidance Dengan Kepemilikan Institusional Sebagai Variabel Moderasi

2020 ◽  
Vol 7 (02) ◽  
pp. 153-162
Author(s):  
Rahayu Eka Prasatya ◽  
JMV Mulyadi ◽  
Suyanto Suyanto
Keyword(s):  
Regression Analysis ◽  
Analytical Method ◽  
Sampling Method ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Jel Classification ◽  
Manufacturing Companies ◽  
Negative Effect

ABSTRACT        This study aimed to examine and analyze the executive characters, profitability, leverage and independent commissioners on tax avoidance, and the effect of character executive, profitability, leverage and independent commissioners on tax avoidance with institutional ownership as a moderating variable. The population in this study is the Manufacturing Companies in the Industrial Consumer Goods Sector listed on the Indonesia Stock Exchange (IDX) in 2014-2018. The sample in this study is only 100 companies that passed in the sample criteria. The sampling technique uses purposive sampling method. The analytical method is using Moderated Regression Analysis (MRA). The results showed that executive character had negative effect on tax avoidance, profitability had no effect on tax avoidance, leverage had an effect on tax avoidance, and independent commissioners had no effect on tax avoidance. And also, institutional ownership can strengthen the moderation between character executive with tax avoidance, institutional ownership can weaken the moderation between profitability with tax avoidance, institutional ownership can weaken the moderation between leverage with tax avoidance. ABSTRAK        Penelitian ini bertujuan untuk menguji dan menganalisis karakter eksekutif, profitabilitas, leverage, komisaris independen terhadap tax avoidance, serta pengaruh dari karakter eksekutif, profitabilitas, leverage terhadap tax avoidance dengan kepemilikan institusional sebagai variabel moderasi. Populasi dalam penelitian ini yaitu Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014-2018. Sampel dalam penelitian ini sebanyak 100 perusahaan yang lolos dalam kriteria sampel. Metode analisis yang digunakan yaitu Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa karakter eksekutif berpengaruh terhadap tax avoidance, profitabilitas dan komisaris independen tidak berpengaruh terhadap tax avoidance, leverage berpengaruh terhadap tax avoidance. Kepemilikan institusional dapat memperkuat moderasi antara pengaruh karakter eksekutif dengan tax avoidance, kepemilikan institusional dapat memperlemah moderasi antara profitabilitas dan leverage dengan tax avoidance. JEL Classification : H26, G38, M41

scholarly journals Analisis Struktur Aktiva, Kepemilikan Manajerial, dan Variabilitas Pendapatan Pada Struktur Modal Perusahaan Manufaktur

2021 ◽  
Vol 31 (2) ◽  
pp. 388
Author(s):  
Ni Komang Pina Lestari ◽  
Ni Gusti Putu Wirawati
Keyword(s):  
Regression Analysis ◽  
Capital Structure ◽  
Sampling Method ◽  
Stock Exchange ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression ◽  
Income Variability

The purpose of this study was to determine the effect of asset structure, managerial ownership, and income variability on the company's capital structure (DER). This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2017- 2019 period. The population in this study were 181 companies, using the purposive sampling method the research sample was obtained as many as 46 manufacturing companies. The data analysis technique used in this research is panel data regression analysis technique with Eviews version 11 as a tool. Based on the research results, it is found that the asset structure has no effect on the capital structure. Managerial ownership has a positive and significant effect on capital structure. Income variability has a negative and significant effect on capital structure. Keywords:  Asset Structure; Managerial Ownership; Income Variability; Capital Structure.

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