PENGARUH TINGKAT HUTANG DAN UKURAN PERUSAHAAN TERHADAP PERISTENSI LABA DENGAN BOOK TAX DIFFERENCES SEBAGAI VARIABEL MODERATING (Studi Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2016-2019)

2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Wuri Hastina
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Absolute Difference ◽  
Manufacturing Companies ◽  
Debt Level ◽  
Quantitative Descriptive ◽  
The Relationship ◽  
Positive Effect ◽  
Descriptive Method

Abstract This study aims to examine whether the debt level and firm size has an effect on earning persistence. In addition, this study also aims to determine whether the book tax difference variable moderates the relationship between the variable debt level and firm size on earning persistence. The sample used in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2016-2019. The number of samples in this study were 33 companies. The sample was selected using purposive sampling technique. This research uses quantitative descriptive method, for data analysis using multiple linear analysis and moderation analysis using the absolute difference value test with SPSS 20 software. The results of this study indicate that the level debt has a positive effect on earning persistence. Meanwhile, firm size has no effect on earning persistence. The results of the moderating variable indicate that Book Tax Differences as a moderating variable can weaken the debt level with earning persistence and firm size with earning persistence. Keywords : Debt Level, Firm Size, Earning Persistence, Book Tax Differences

STRUKTUR MODAL DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING. (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI PERIODE 2016-2018).

2020 ◽  
Vol 4 (02) ◽  
Author(s):  
Anindiya Mustika Gunarwati ◽  
Siti Maryam ◽  
Sudarwati Sudarwati
Keyword(s):  
Capital Structure ◽  
Firm Size ◽  
Firm Value ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Company Size ◽  
Manufacturing Companies ◽  
Descriptive Research ◽  
Company Value ◽  
Quantitative Descriptive

The purpose of this study was to determine the effect of Capital Structure and Firm Size on Firm Value with Profitability as Intervening Variables. (Case Study on Manufacturing Companies in the Consumer Goods Industry Sector which are listed on the Indonesia Stock Exchange for the 2016-2018 Period). This research uses quantitative descriptive research type. Sample 27 companies using Purposive sampling technique. The analysis method uses path analysis with SPSS software version 21.Based on the test result min this study that the variable capital structure and company size have a positive and significant effect on profitability. Capital structure has no effect on firm value, firm size and profitability affect company value, and profitability is able to mediate the effect of capital structure and firm size on firm value. Keywords: capital structure, company size, profitability and firm value.

scholarly journals PENGARUH LEVERAGE, INTENSITAS ASET TETAP, DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK

2021 ◽  
Vol 14 (2) ◽  
pp. 417-427
Author(s):  
Eka Ridho Nur Rochmah ◽  
Rachmawati Meita Oktaviani
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Tax Aggressiveness ◽  
Panel Data Regression ◽  
Data Regression ◽  
Fixed Assets ◽  
Positive Effect

This study aims to determine the effect of leverage, fixed asset intensity, and firm size on tax aggressiveness. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. The sample of this research was taken using non-probability sampling method with purposive sampling technique and certain criteria. The method used in this research is panel data regression analysis. The results of this study indicate that leverage has a significant positive effect on tax aggressiveness, while the intensity of fixed assets has no effect on tax aggressiveness, and firm size has a significant positive effect on tax aggressiveness. The implications of the results of this study provide input to companies in making decisions to minimize the tax burden paid so that companies can be more aggressive towards taxes.

scholarly journals PENGARUH CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN MANUFAKTUR

2020 ◽  
Vol 28 (1) ◽  
pp. 57
Author(s):  
RHETNO WULANSARI ◽  
ANDRY IRWANTO
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Manufacturing Firms ◽  
Audit Committees ◽  
Test Results ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Insider Ownership ◽  
Positive Effect

Introduction: This study aims to determine the effect of insider ownership, audit committees, leverage, firm size, the number of independent commissioner on the performance of manufacturing firms in the Indonesian stock exchange. Methods: The type of data used in this research is quantitative data. This study uses a tool to answer the hypothesis in the form of multiple linear regression. The number of samples taken by the sampling technique as many as 50 companies listed in Indonesia Stock Exchange. Results: From the test results indicate that there is insider ownership, audit committees, leverage significant positive effect on the performance of manufacturing companies in Indonesia Stock Exchange. firm size and the number of independent commissioners no significant positive effect on the performance of manufacturing companies in Indonesia Stock Exchange. Conclusion and suggestion: The implication of these findings is that insider ownership, audit committees, and leverage it will be able to produce a good performance. Although firm size and the number of independent commissioners has no effect, but still must be considered, because if the firm size and the number of independent commissioners are not in accordance with the provisions of SFAS may result in the presence of certain interests that are not in accordance with the company's goals.

scholarly journals PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN PROFITABILITAS TERHADAP INCOME SMOOTHING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2018

2021 ◽  
Vol 5 (1) ◽  
pp. 34
Author(s):  
Tri Setyaningsih ◽  
Titiek Puji Astuti ◽  
Yunus Harjito
Keyword(s):  
Firm Size ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Analysis Data ◽  
Income Smoothing ◽  
Manufacturing Companies ◽  
Positive Effect

This Study aims to examine the effect of firm size, leverage and profitability on income smoothing of the manufacturers registered at the Indonesia’s Stock Exchange in 2014-2018. Type of research in this study is quantitative research. The data used be in the form of secondary data taken based on the company’s financial statements in manufacturing companies listed on Indonesia Stock Exchange in 2014-2018. The sampling technique of this study uses purposive sampling method. The analysis method of this research uses a regression analysis with Eviews 9 Version. Based on the result of analysis data in this research showes that the firm size have a positive effect on income smoothing while the leverage and profitability does not effect on income smoothing in manufacturing companies listed on Indonesia Stock Exchange in 2014-2018. Keywords: Firm Size, Leverage, Profitability, Income Smoothing

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 THE EFFECT OF COMPANY DIVERSIFICATION TOWARDS EARNING MANAGEMENT MODERATED BY MANAGERIAL OWNERSHIP

2015 ◽  
Vol 6 (2) ◽  
Author(s):  
Ratih Kusumaningtyas ◽  
Reni Yendrawati
Keyword(s):  
Earnings Management ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Earning Management ◽  
Managerial Ownership ◽  
Corporate Diversification ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
The Relationship ◽  
Positive Effect

<p>This study aims to examine the effect of diversification towards earnings management moderated by managerial ownership. The sample in this research is 48 manufacturing companies listed in Indonesian Stock Exchange period 2009- 2013. Purposive sampling was utilized as a sampling technique in this study. This research used moderating regression analysis to examine the proposed of hypothesis. The result found that diversification has significant positive effect on earnings management. Managerial ownership also has significant positive effect in moderating the relationship between corporate diversification with earnings management. While the three control variables such as company size (size), the company’s growth (growth) and leverage have no significant effect on earnings management.</p>

scholarly journals PENGARUH PENGHINDARAN PAJAK DAN PERATAAN LABA, TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN HUTANG SEBAGAI VARIABEL PEMODERASI (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2016 – 2018)

2020 ◽  
Vol 5 (2) ◽  
pp. 139-151
Author(s):  
Frenky Yosua Hangtuah ◽  
Helmi Yazid ◽  
Muhamad Taqi
Keyword(s):  
Firm Value ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Income Smoothing ◽  
Manufacturing Companies ◽  
Policy Variable ◽  
The Relationship ◽  
Debt Policy ◽  
Positive Effect

This study aims to determine the effect of tax avoidance and income smoothing on the firm value with a debt policy variable as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange which published financial statements for the period 2016-2018. By using purposive sampling technique, 243 company samples were obtained and analyzed using multiple linear regression. The results of this study indicate that (1) tax avoidance does not have a positive effect on firm value (2) Income smoothing has a positive effect on firm value (3) Debt policy as a moderating variable can strengthen the relationship between tax avoidance and firm value. (4) Debt policy as a moderating variable does not significantly strengthen the relationship between income smoothing and firm value.

scholarly journals Pengaruh Karakteristik Perusahaan, Kinerja Perusahaan, dan Diversitas Dewan Komisaris Terhadap Pengungkapan Modal Intelektual (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014-2016)

2018 ◽  
Vol 6 (1) ◽  
pp. 1129
Author(s):  
Riri Yenita ◽  
Efrizal Syofyan
Keyword(s):  
Firm Performance ◽  
Firm Size ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Manufacturing Companies ◽  
Firm Age ◽  
Size Firm ◽  
Positive Effect ◽  
Firm Characteristic

This research aims to examine the effect of firm characteristic, firm performance, the board of commissioners diversity on Intellectual capital disclosure. Characteristics of the company in this study consist of firm size, firm age, and leverage, and the board of commissioners diversity in this study consist of the commissioner of foreign and the commissioner of independent. The research used agency theory, stakeholder theory and, signaling theory. The sampling method used nonprobability sampling with the purposive sampling technique. This research consists of 61 sample manufacturing companies listed on the Indonesia Stock Exchange at the year 2014-2016. The analysis method has been carried out by using multiple regression. The result showed firm size and the commissioner of foreign have a significant positive effect on intellectual capital disclosure, firm age, leverage, firm performance, and the commissioner of independent had no effect on intellectual capital disclosure.Keywords: Intellectual capital disclousure, firm characteristic, firm performance, board of commissioners diversity.

scholarly journals THE CONDITION OF RECEIVABLES TURNOVER AND FIRM SIZE ON PROFITABILITY (ROA)

2019 ◽  
Vol 7 (2) ◽  
pp. 1-6
Author(s):  
Sri Dewi Anggadini
Keyword(s):  
Social Sciences ◽  
Linear Regression ◽  
Firm Size ◽  
Research Method ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Automotive Sector ◽  
Manufacturing Companies ◽  
Significance Level ◽  
Descriptive Method

Profitability (ROA) is the company's ability to earn a profit or advantage. The purpose of this research was to test and analyze the effect of the rotation and the size of the company's receivables against the profitability (ROA). The research method used is descriptive method quantitative approach with verifikatif. This research uses a 13 company as its population and 10 companies that serve as samples on the automotive sector sub manufacturing companies listed on the Indonesia stock exchange period 2011-2015, with purposive sampling technique While using the methods of analysis used in this study was multiple linear regression on the significance level of 5%. The program used in analyzing data using Statistical for Social Sciences (SPSS) ver. 16.0. Research is shows that partially turnaround receivable and the size of the company has influence significantly to profitability (ROA). With the huge influence of each are medium and low. Keyword: Receivable turnover, Firm size, Profitability (ROA)

The Influence of Capital Structure, Growth, Company Size to Profitability and Company Value of Manufacture Firms Listed in Indonesia Stock Exchange

2019 ◽  
Vol 1 (3) ◽  
pp. 66-78
Author(s):  
Bernon Sampe Tondok ◽  
Cepi Pahlevi ◽  
Andi Aswan
Keyword(s):  
Capital Structure ◽  
Firm Size ◽  
Positive Impact ◽  
Stock Exchange ◽  
Company Size ◽  
Manufacturing Companies ◽  
Descriptive Research ◽  
Company Value ◽  
Quantitative Descriptive ◽  
Company Growth

This study examines the effect of capital structure, company growth, company size on profitability and company value the cases of manufacturing companies listed on the Indonesia Stock Exchange. This research is quantitative descriptive research using path analysis. Classical assumption evaluations are conducted comprising of normality, linearity, autocorrelation, multicollinearity, and heteroscedasticity test. The sample is 33 manufacturing companies listed on the Indonesia Stock Exchange from period 2013 – 2017. The results of the study found that there was a positive impact of capital structure, company growth, firm size on profitability and value of manufacturing companies.

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