scholarly journals Pengaruh Profitabilitas, Leverage, dan Kepemilikan Manajerial terhadap Kebijakan Dividen dengan Likuiditas sebagai Variabel Moderasi

2021 ◽  
Vol 9 (3) ◽  
pp. 1214-1226
Author(s):  
Gilang Indra Cahyono ◽  
Nadia Asandimitra
Keyword(s):  
Regression Analysis ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Building Construction ◽  
Future Research ◽  
Managerial Ownership ◽  
Analysis Technique ◽  
The Relationship ◽  
Intervening Variables

The purpose of this study is to determine whether liquidity can be a moderating variable between the effect of profitability, leverage, and managerial ownership on dividend policy. The sample of this study consisted of 42 companies confirmed by the Indonesia Stock Exchange in property, real estate and building construction. The sampling technique used a census sample. The analysis technique uses Multiple Regression Analysis (MRA). The findings obtained are that there is no influence between profitability on dividend policy than dividend policy is influenced by leverage and managerial ownership. The relationship between profitability and managerial ownership on dividend policy fails to be moderated by liquidity. While liquidity Intervening variables strengthen the effect of profitability on dividend policy can be added to future research to account for variations in research results.

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 PERAN PROFITABILITAS DALAM MEMODERASI PENGARUH STRUKTUR MODAL DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN

2020 ◽  
Vol 9 (1) ◽  
pp. 1-13
Author(s):  
Mislia Ambar Sari ◽  
Lela Nurlaela Wati ◽  
Bambang Rahardjo
Keyword(s):  
Regression Analysis ◽  
Capital Structure ◽  
Hypothesis Testing ◽  
Firm Value ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Manufacturing Companies ◽  
Analysis Technique ◽  
The Capital Structure

This study aims to determine the effect of capital structure and dividend policy on firm value by moderating profitability in food beverages companies. Samples are Food Beverages Sub Sector manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2018 period, which were taken using purposive sampling technique. The analysis technique used is a moderation regression analysis (MRA) using eviews 9. The results of hypothesis testing show that the capital structure variable (DER) has a positive and significant effect on firm value (PBV), dividend policy (EPS) has a positive and significant effect on firm value ( PBV), profitability (ROA) strengthens the effect of capital structure (DER) on firm value (PBV), but profitability (ROA) does not strengthen the effect of dividend policy (EPS) on firm value (PBV). These results indicate that the higher the capital structure financed by debt and the greater the dividends distributed to investors, the higher the firm value.Keywords: Capital Structure, Dividend Policy, Profitability, Firm Value

scholarly journals Kepemilikan Manajerial Sebagai Pemoderasi Pengaruh Capital Intensity Pada Agresivitas Pajak

2020 ◽  
Vol 30 (9) ◽  
pp. 2244
Author(s):  
Ni Putu Budiadnyani
Keyword(s):  
Stock Exchange ◽  
Sampling Technique ◽  
Capital Intensity ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Tax Aggressiveness ◽  
Analysis Technique ◽  
Relationship Of ◽  
The Relationship ◽  
Positive Effect

This study examines the effect of capital intensity on tax aggressiveness and tests the ability of managerial ownership as a moderating variable on the relationship of the effect of capital intensity on tax aggressiveness. The number of samples analyzed was 34 samples of manufacturing companies in the consumer goods sector which were listed on the Indonesia Stock Exchange (IDX) for five years. The sampling method is nonprobability with a purposive sampling technique. The analysis technique used is linear regression and Moderated Regression Analysis (MRA). The analysis shows that capital intensity has a positive effect on tax aggressiveness. Managerial ownership weakens the effect of capital intensity on tax aggressiveness. Keywords: Capital Intensity; Aggressiveness; Managerial Ownership.

scholarly journals Profitabilitas, Kepemilikan Manajerial, Kebijakan Dividen dan Nilai Perusahaan

2021 ◽  
Vol 31 (8) ◽  
pp. 2142
Author(s):  
Anak Agung Gede Alit Pramana Putra ◽  
Gerianta Wirawan Yasa
Keyword(s):  
Firm Value ◽  
Stock Exchange ◽  
Participant Observation ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Building Construction ◽  
Managerial Ownership ◽  
Analysis Technique ◽  
Positive Effect

The purpose of this study is to provide empirical evidence regarding the effect of financial and non-financial ratios on firm value. This research was conducted on a building construction sub-sector company on the Indonesia Stock Exchange (IDX). The number of samples taken was 32 observational samples, with non-probability sampling method, especially the sampling technique, namely purposive sampling. Data collection is done by non-participant observation. The analysis technique used is multiple linear regression analysis technique. The results of the analysis show that profitability, managerial ownership and dividend policy have a positive effect on the value of the building construction sub-sector companies on the Indonesia Stock Exchange in the 2016-2019. Keywords: Firm Value; Profitability; Managerial Ownership; Dividend.

scholarly journals Kompleksitas Operasi Perusahaan sebagai Pemoderasi Pengaruh Pergantian Auditor dan Financial Distress terhadap Audit Delay

2018 ◽  
pp. 1205
Author(s):  
Siti Fatimah ◽  
I Dewa Nyoman Wiratmaja
Keyword(s):  
Regression Analysis ◽  
Data Collection ◽  
Consumer Goods ◽  
Financial Distress ◽  
Stock Exchange ◽  
Participant Observation ◽  
Sampling Technique ◽  
Auditor Switching ◽  
Analysis Technique ◽  
The Relationship

The purpose of this study was to determine the effect of auditor switching and financial distress on audit delay, as well as complexity of operations of the company as a moderating influence auditor switching and financial distress on audit delay. This research was conducted in consumer goods companies listed on the Indonesian Stock Exchange (BEI) of the year 2011- 2016. Samples taken as many as 156 companies using purposive sampling technique. The data collection was conducted using non-participant observation. The analysis technique used is Moderated Regression Analysis (MRA). Analysis results showed that auditor switching have no affect audit delay, while financial distress positively affect audit delay. Complexity of operations of the company was not able to moderate the relationship between auditor switching and financial distress with audit delay. Keywords: Audit Delay, Auditor Switching, Financial Distress, Complexity of Operations of the Company

scholarly journals PENGARUH LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE DAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL INTERVENING PERUSAHAAN FARMASI DI BURSA EFEK INDONESIA PERIODE 2015-2019

Medikonis ◽  
2021 ◽  
Vol 12 (1) ◽  
pp. 1-12
Author(s):  
Hari Purnama
Keyword(s):  
Path Analysis ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Managerial Ownership ◽  
Company Size ◽  
Significance Level ◽  
Management Ownership ◽  
Analysis Technique ◽  
The Relationship

ABSTRACT   This study aims to examine the effect of Leverage, Company Size and Managerial Ownership on Tax Avoidance. To test the effect of Leverage and Company Size on Managerial Ownership. To test the effect of Leverage and Company Size on Tax Avoidance which is moderated by Managerial Ownership. The variables of this study consist of independent and dependent variables. The independent variables of this study are Leverage, and Company Size, the dependent variable is Tax Avoidance and Management Ownership moderation variables. The population in this study were all pharmaceutical companies on the Indonesia Stock Exchange for the 2015-2019 period. The sampling technique was purposive sampling. The data collection method uses literature and documentation. The analysis technique used is path analysis or path analysis using multiple linear regression with a significance level of 5%. Leverage has no effect on Tax Avoidance. Meanwhile, Company Size and Managerial Ownership have a positive and significant effect on Tax Avoidance. Leverage has no effect on managerial ownership. Firm size partially has a significant effect on managerial ownership. Managerial Ownership is not able to mediate the effect of Leverage on Tax Avoidance. Managerial Ownership is able to mediate the relationship between the influence of Company Size on Tax Avoidance.

scholarly journals Analisis Pengaruh Rasio Likuiditas, Rasio Leverage, Rasio Profitabilitas Dan Kepemilikan Manajerial Terhadap Kebijakan Dividen

2018 ◽  
Vol 1 (2) ◽  
Author(s):  
Edi Wijayanto ◽  
Anggi Navulani Putri
Keyword(s):  
Dividend Policy ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Managerial Ownership ◽  
Dividend Payout ◽  
Leverage Ratio ◽  
Panel Data Regression ◽  
Policy Variable ◽  
Analysis Technique ◽  
Retained Earnings

Dividend policy is the decision taken by a company. Whether the dividends earned will be withheld or distributed in cash to investors. The dividend payout ratio determines the amount of profit divided into cash dividends and retained earnings as a source of funding. In this research focus on Dividend Policy (Dividend Payout Ratio). This study aims to determine the factors that can affect the dividend policy on the company. LQ-45 index in Indonesia Stock Exchange period 2011-2015. The sample used in this research are 8 companies by using purposive sampling technique. Data analysis technique used is panel data regression analysis operated by software eview8. Adjusted R2 value is 0,3736, it means that change of independent variable that is liquidity ratio (CR), leverage ratio (DER), profitability ratio (ROA) and managerial ownership can give contribution equal to 37,36% to change of dependent variable that is dividend policy (DPR) While the rest is explained by other variables. F test results show that the liquidity ratio (CR), leverage ratio (DER), profitability ratio (ROA) and managerial ownership simultaneously significantly influence dividend policy. While the result of t test show that leverage ratio variable (DER) and profitability ratio (ROA) partially have significant effect to dividend policy, variable of liquidity ratio (CR) and managerial ownership have no significant effect to dividend policy.

PENGUNGKAPAN MANAJEMEN RISIKO DITINJAU DARI UKURAN PERUSAHAAN, KEPEMILIKAN MANAJERIAL, PROFITABILITAS DAN LEVERAGE (Studi pada Perusahaan Manufaktur yang Tercatat di BEI Tahun 2016-2018)

2020 ◽  
Vol 4 (02) ◽  
Author(s):  
Mohammad Hendro Leksmono
Keyword(s):  
Risk Management ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Managerial Ownership ◽  
Company Size ◽  
Manufacturing Companies ◽  
Analysis Technique ◽  
Research Population ◽  
Quantitative Descriptive ◽  
Management Disclosures

Research purposes were determined the effect of company size, management ownership, profitability, and leverage on risk management disclosures in manufacturing companies listed on the Indonesian Stock Exchange in 2016-2018. The research type is a quantitative descriptive. The research population is manufacturing companies listed on the Indonesian Stock Exchange in 2016-2018. Determination of the sample used purposive sampling technique. The data collection method used the documentation method. The data analysis technique used statistical analysis, namely multiple linear test, F test, and t test. The results how that 1) company size has a positive and significant effect on the risk management disclosure of manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018; 2) managerial ownership has no significant effect on the risk management disclosure of manufacturing companies listed on the Indonesia Stock Exchange 2016-2018; 3) profitability has no significant effect on the risk management disclosure of manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018; 4) Laverage has a significant effect on the risk management disclosure of manufacturing companies listed on the Indonesia Stock Exchange 2016-2018; and 5) Company size, managerial ownership, profitability, and leverage simultaneously have a significant effect on the risk management disclosure of manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. Keywords: company size, managerial ownership, profitability, leverage, risk management disclosure.

Pengungkapan Corporate Social Responsibility (CSR) dan Kinerja Keuangan Perusahaan dengan Pengungkapan Anti Korupsi sebagai Variabel Moderasi

2019 ◽  
Vol 13 (2) ◽  
Author(s):  
Arief Hidayatullah Khamainy ◽  
Dessy Novitasari Laras Asih
Keyword(s):  
Regression Analysis ◽  
Financial Performance ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Analysis Technique ◽  
Study Population ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Impact

The research was carried out to find the influence of training material and methods of training toward workability. The study was conducted respectively from an employee of PD BPR Bantul Yogyakarta. The purpose of this research is expected to be useful for stakeholders in seeing CSR disclosure in the company in testing and analyzing its effect on the company's financial performance and with the presence of anti-corruption exposure, whether it will strengthen the impact of CSR disclosure on the company's financial performance. The study population in this study were all mining companies registered on the Indonesia Stock Exchange in 2016-2018 with a total of 63 companies. The research sample was taken using a random sampling technique that was calculated by the Slovin formula so that 54 samples were obtained for analysis. Linear Regression Analysis and Moderation Regression Analysis were chosen as the analysis technique used in this study. The results show that CSR disclosure does not affect the company's financial performance, and anti-corruption disclosure does not affect the relationship between the two.

scholarly journals Hubungan Keseimbangan dan Koordinasi Mata Kaki Terhadap Kemampuan Menggiring Bola dalam Permainan Futsal Klub Karsa Utama Putri Wajo

2021 ◽  
Vol 8 (1) ◽  
pp. 67
Author(s):  
Muhammad Hasbillah ◽  
Herman Herman
Keyword(s):  
Regression Analysis ◽  
Significant Relationship ◽  
Descriptive Analysis ◽  
Sampling Technique ◽  
Total Sample ◽  
Coefficient Of Determination ◽  
Correlational Research ◽  
Analysis Technique ◽  
Independent Variable ◽  
The Relationship

This research aims to determine the relationship between balanced and the ability to dribble, the relationship between eye-foot coordination and the ability to dribble, and the relationship between balanced and eye-foot coordination on the ability todribble in futsal game Karsa Utama Putri Wajo’s club. The research was correlational research, with the independent variable was balanced and eye-foot coordination, while the dependent variable was the ability to dribble. The population of theresearch was Karsa Utama Putri Wajo's club players and the sampling technique used was total sampling technique with the total sample was 25 players. The analysis technique used was descriptive analysis, correlation analysis, regression analysis. The results showed that 1)There was a significant relationship between balanced and the ability to dribble in Karsa Utama Putri Wajo's club players with a correlation value (r) = 0,738. 2) There was asignificant relationship between eye-foot coordination on the ability to dribble in Karsa Utama Putri Wajo's club players with a correlation value (r) = 0,553. 3) There was asignificant relationship between balanced and eye-foot coordination on the ability to dribble in Karsa Utama Putri Wajo's club player swith a correlation value (r)=0.823,and a coefficient of determination (R2) = 0.677 or equal to 67,7%. Thus, it can be concluded that there is a significant relationship between balanced and coordination of the ankle son the ability to dribble in futsal game of Karsa Utama Putri Wajo's club.

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