scholarly journals Determinan Praktik Perataan Laba

2020 ◽  
Vol 12 (2) ◽  
pp. 178-186
Author(s):  
Barbara Gunawan ◽  
Anggarapindo Hardjunanto
Keyword(s):  
Firm Value ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Income Smoothing ◽  
Company Size ◽  
Manufacturing Companies ◽  
Financial Leverage ◽  
Dividend Payout ◽  
Negative Effect ◽  
Positive Effect

The purpose of this study was to determine the factors that influence the practice of income smoothing in manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2017 period.This research used a purposive sampling method to determine the sample according to the criteria needed in the research. Thus, it is got 34 company samples and can process 136 companies. The analyzer of this research used logistic regression.The results showed that the effect of profitability, company size, financial leverage, firm value on income smoothing practices has no effect, while dividend payout ratio variable proved to have a significant positive effect on income smoothing practices, and Institutional ownership variable proved to have a significant negative effect on income smoothing practices  Keywords: Profitability, Company Size, Financial Leverage, Firm Value, Dividend Payout Ratio, and Institutional Ownership

scholarly journals The Determinants of Income Smoothing: Study of Indonesian Manufacturing Companies

2021 ◽  
Vol 3 (2) ◽  
pp. 50-61
Author(s):  
Sherly Tiana ◽  
Karina Harjanto
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Secondary Data ◽  
Income Smoothing ◽  
Manufacturing Companies ◽  
Financial Leverage ◽  
Dividend Payout ◽  
Natural Logarithm ◽  
Negative Effect ◽  
Positive Effect

The purpose of this research is to obtain empirical evidence about the effect of profitability, financial, dividend payout ratio and firm size towards income smoothing. The dependent variable of this research is income smoothing measured by Eckel Index. The independent variables of this research are profitability measured by Net Profit Margin (NPM), financial leverage measured by Debt to Assets Ratio (DAR), Dividend Payout Ratio (DPR), and firm size measured by natural logarithm assets. The samples were determined based on purposive sampling method. The sample of this research are 11 manufacture companies that listed in Indonesian Stock Exchange (IDX) in 2016-2018. Secondary data used in this research was analyzed by using logistic regression method. The result of this research are (1) profitability (NPM) has no positive effect towards income smoothing, (2) financial leverage (DAR)  has no positive effect towards income smoothing, (3) Dividend Payout Ratio (DPR) has no positive effect towards income smoothing, (4) firm size  has significant negative effect towards income smoothing, (5) profitability, financial leverage, Dividend Payout Ratio, and firm size has significant effect towards income smoothing.

scholarly journals Praktik Perataan Laba dan Faktor - Faktor yang Mempengaruhinya

2020 ◽  
Vol 30 (11) ◽  
pp. 2864
Author(s):  
Ni Made Ayu Pinatih ◽  
Ida Bagus Putra Astika
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Stock Exchange ◽  
Income Smoothing ◽  
Company Size ◽  
Cash Holding ◽  
Manufacturing Companies ◽  
Financial Leverage ◽  
Analysis Technique ◽  
Positive Effect

The purpose of this study is to obtain empirical evidence of the influence of company size, profitability, financial leverage, and cash holding on income smoothing practices. The population in this study were 126 manufacturing companies listed on the Indonesia Stock Exchange from 2014 to 2018. The method of determining samples by purposive sampling. The number of samples obtained was 48 samples with observations over 5 years so there were 240 observations. The practice of income smoothing is calculated using the eckel index and the analysis technique used is logistic regression analysis. The results of the analysis in this study indicate that company size, profitability, financial leverage, and cash holding have a positive effect on the income smoothing practices of manufacturing companies listed on the Indonesia Stock Exchange for the period 2014 to 2018. This study can provide additional knowledge about the effect of company size, profitability, financial leverage and cash holding on income smoothing practices. Keywords : Company Size; Profitability; Financial Leverage; Cash holding; Income Smoothing.

scholarly journals Factors Influencing Income Smoothing Practices With Firm Size Moderation

2020 ◽  
Vol 24 (2) ◽  
pp. 250
Author(s):  
Henryanto Wijaya, Mauren, Hadi Cahyadi
Keyword(s):  
Firm Size ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Income Smoothing ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Financial Leverage ◽  
Factors Influencing ◽  
Negative Effect ◽  
Positive Effect

The purpose of this study is to determine the effect of profitability, financial leverage, and dividend policy on income smoothing in manufacturing companies registered on the Indonesia Stock Exchange in 2016-2018 with firm size as a moderating variable. This study used 38 manufacturing companies as a sample in this study and analysis of logistic regression. The results of this study indicated that profitability has a significant negative effect on income smoothing; firm size has a significant positive effect on income smoothing. In contrast, financial leverage and dividend policy have an insignificant effect on income smoothing. Firm size weakens profitability and the effect of dividend policy on income smoothing while firm size does not moderate financial leverage's effect on income smoothing.

scholarly journals Examining the Factors Affecting Firm Values : The Case of Listed Manufacturing Companies In Indonesia

2020 ◽  
Vol 3 (1) ◽  
pp. 62-72
Author(s):  
Erika Diana
Keyword(s):  
Earnings Management ◽  
Firm Value ◽  
Stock Exchange ◽  
Annual Reports ◽  
Company Size ◽  
Cash Holding ◽  
Manufacturing Companies ◽  
Financial Leverage ◽  
Factors Affecting ◽  
Panel Data Regression

Objective – This study aims to examine the effect of cash holding, earnings management, profitability, company size, and financial leverage on firm value in manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018.  Design/methodology – This study used hypothesis testing. Samples were selected using purposive sampling as many as 82 companies. Data obtained from annual reports and analyzed using panel data regression analysis method.  Results – The results showed that cash holding, earnings management, and profitability as inde-pendent variables, company size and financial leverage as control variables jointly affect the value of the company. Partially, earnings management has no effect on firm value, while cash holding, profitability, company size, and financial leverage have an effect on firm value.

PENGARUH FINANCIAL LEVERAGE, PROFITABILITAS, NET PROFIT MARGIN, DAN UKURAN PERUSAHAAN TERHADAP PRAKTIK PERATAAN LABA

AKUNTABILITAS ◽  
2020 ◽  
Vol 14 (2) ◽  
pp. 225-242
Author(s):  
Dhea Ramadani Mirwan ◽  
Muhammad Nuryatno Amin
Keyword(s):  
Logistic Regression ◽  
Firm Size ◽  
Stock Exchange ◽  
Income Smoothing ◽  
Profit Margin ◽  
Manufacturing Companies ◽  
Financial Leverage ◽  
Positive Effects ◽  
Net Profit ◽  
Negative Effect

The aim of this research is to prove the effect of financial leverage, profitability, net profit margin and firm size to the income smoothing. Population of this research is manufacturing companies listed at the Indonesia Stock Exchange (BEI) for the period of 2016-2018 with sampling determined by purposive sampling. Data analyzed using logistic regression (binary logistic regresion). The results of this research showed that financial leverage and profitability have negative effect to income smoothing, and at the opposite net profit margin has positive effects  to income smoothing. Whereas firm size has no effects to income smoothing

scholarly journals Dampak Thin Capitalization, Profitabilitas, Dan Ukuran Perusahaan Terhadap Tindakan Penghindaran Pajak

2021 ◽  
Vol 21 (02) ◽  
Author(s):  
Tesa Anggraeni ◽  
Rachmawati Meita Oktaviani
Keyword(s):  
Stock Exchange ◽  
Tax Avoidance ◽  
Company Size ◽  
Manufacturing Companies ◽  
Panel Data Regression ◽  
Data Regression ◽  
Negative Effect ◽  
Independent Variable ◽  
Positive Effect ◽  
Thin Capitalization

This researcher examines how thin capitalization, profitability, and company size affect tax avoidance. The sample used is manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 to 2019. The sampling method uses purposive sampling in order to obtain 69 manufacturing companies. This study uses panel data regression analysis techniques with the help of the Eviews 10. This study shows that the independent variable thin capitalization has no effect on tax avoidance. While profitability has a significant positive effect on tax avoidance, and company size has a significant negative effect on tax avoidance.

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 PENGARUH FIRM SIZE, SALES GROWTH, STRUKTUR ASET, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2012 – 2017)

2020 ◽  
Vol 12 (1) ◽  
pp. 47-68
Author(s):  
Suci Atiningsih ◽  
Asri Nur Wahyuni
Keyword(s):  
Capital Structure ◽  
Firm Size ◽  
Firm Value ◽  
Stock Exchange ◽  
Sales Growth ◽  
Manufacturing Companies ◽  
Company Value ◽  
Negative Effect ◽  
Positive Effect ◽  
Data Analysis Methods

  The purpose of this study is to examine the effect of firm size, sales growth, asset structure, and profitability on firm value with capital structure as an intervening variable. The population are all companies listed on the Indonesia Stock Exchange. While the sample in this study were all manufacturing companies listed on the Indonesia Stock Exchange Period 2012 - 2017. Sampling using purposive sampling and data analysis methods using multiple linear regression and path analysis. The results of this study are firm size and asset structure have a positive effect on capital structure. Sales growth and profitability have a negative effect on capital structure. Capital structure, sales growth, and asset structure have a negative effect on firm value. Firm size has a positive effect on company value. Capital structure cannot mediate the influence of firm size and profitability on firm value. Capital structure can mediate the effect of sales growth and asset structure on firm value.  

scholarly journals PENGARUH UKURAN PERUSAHAAN, FINANCIAL LEVERAGE, DIVIDEND PAYOUT RATIO, DAN NILAI PERUSAHAAN TERHADAP PERATAAN LABA

2021 ◽  
Vol 26 (1) ◽  
pp. 80-92
Author(s):  
Yolanda Sesilia ◽  
A. Zubaidi Indra ◽  
Chara Pratami Tidespania Tubarad
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Firm Size ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Income Smoothing ◽  
Annual Reports ◽  
Financial Leverage ◽  
Dividend Payout

This study aimed to examine the effect of Firm Size, Financial Leverage, Dividend Payout Ratio, and Firm Value toward Income Smoothing in BUMN Companies Listed on Indonesia Stock Exchange.  Income Smoothing measured by Index Eckel’s.  The Population in this study is BUMN companies listed on the Indonesia Stock Exchange in 2015-2019 Based on the purposive sampling method, the sum of a sample obtained from the population is 16 companies.  Sources of data obtained from annual reports of companies listed on Indonesia Stock Exchange in 2015-2019.  The analytical method for this study uses logistic regression analysis and Mann Whitney test with SPSS 21.  Based on the result of the analysis showed Firm Size, Financial Leverage, Dividend Payout Ratio, and Firm Value are not influence Income Smoothing. 

scholarly journals Pengaruh Corporate Governance, Kinerja Lingkungan, dan Ukuran Perusahaan Terhadap Pengungkapan CSR

2021 ◽  
Vol 5 (2) ◽  
pp. 327
Author(s):  
Adinda Purnama Syane ◽  
Jaeni Jaeni
Keyword(s):  
Corporate Governance ◽  
Environmental Performance ◽  
Annual Report ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Company Size ◽  
Manufacturing Companies ◽  
Positive Effect

This study aims to analyze the effect of institutional ownership, managerial ownership, environmental performance, and firm size on CSRD. CSRD measurement based on GRI-G4 is seen from the company's annual report. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange 2017-2019, which are 492 companies. The research sample was taken using a purposive sampling technique, with observations for 3 years. So, the number of samples studied were 73 companies. Hypothesis testing in this study using multiple regression analysis. The results showed that corporate governance, namely institutional ownership and managerial ownership, had no effect on CSRD. While the environment has a positive effect on CSRD and company size has no effect on CSRD companies. 

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