scholarly journals PENGARUH FIRM SIZE, FINANCIAL DISTRESS, DEBT LEVEL, DAN MANAGERIAL OWNERSHIP TERHADAP KEPUTUSAN HEDGING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

2019 ◽  
Vol 9 (1) ◽  
Author(s):  
Husna Anniyati ◽  
Hermanto Hermanto ◽  
Siti Aisyah Hidayati

This study aims to analyze the influence of firm size, financial distress, debt level, and managerial ownership on hedging decisions on manufacturing companies listed on the Indonesia Stock Exchange. This type of research is associative-causality research. The population of this research is all the go pubic manufacturing companies on the Indonesia Stock Exchange, which are 170 companies. The number of samples used was 81 companies, which were taken using a purposive sampling method. Data collection techniques use documentation techniques obtained from the annual financial statements of manufacturing companies. The data analysis technique uses the logistic regression analysis method. The results of data analysis show that: (1) firm size and managerial ownership variables have a positive and significant effect on hedging decisions and (2) financial distress and debt levels have a negative and insignificant effect on hedging decisions.Keywords:hedging, firm size, financial distress, debt level, managerial ownership

2019 ◽  
Vol 14 (1) ◽  
Author(s):  
. Hantono

This study aims to detect the financial distress on banking companies listing on the Indonesia Stock Exchange period 2013-2017 by using altman score, grover score, zmijewski score.The object of this study is all banking companies listing on the Indonesia Stock Exchange which publishes audited financial statements for fiscal year 2013 - 2017, which amounted to 20 (twenty) companies. The sampling technique is by using purposive sampling method where the sample is determined based on certain criteria determined by the researcher and has limitations in terms of generalization. The sample of research is 43 (fourty three companies) Data collection method using documentation method Data analysis technique used is descriptive qualitative analysis using altman score, grover score, zmijewski score..


Every company that goes public or has already listed on the stock exchange must first be audited financial statements before publishing. Auditors who audit often change, both mandatory and voluntary. The researcher wants to know what causes the company to make auditor changes. This study aims to determine the effect of audit opinion, company size, financial distress and return on assets for auditor switching. This study conducted on manufacturing companies listed in Indonesia Stock Exchange period year 2015-2017. A total of 36 manufacturing companies are used as sample by using the purposive sampling method. Data analysis technique used is logistic regression analysis with SPSS version 25. Auditor switching is measured by the switch of audit partner. The result concluded that audit opinion effect on auditor switching, whereas the company size, financial distress and return on assets have no effect on auditor switching.


2014 ◽  
pp. 57-70
Author(s):  
Lamria Sagala

This study aims to determine the effect of variable profitability (ROA), financial risks (DER), firm size (LnTA) and public ownership of the income smoothing practices in manufacturing companies listed in Indonesia Stock Exchange either simultaneously or partially. The population of this research is manufacturing companies listed in Indonesia Stock Exchange in 2010-2012, as many as 135 companies. The sample was selected using purposive sampling method. The number of samples in this study were as many as 75 companies. Data collection was done by taking the documentation of financial statements of Indonesian Capital Market Directory and download the official website Indonesia Stock Exchange in www.idx.co.id and http://finance.yahoo.com. The analysis technique used is logistic regression analysis. The conclusion from this study is that the profitability (ROA), financial risks (DER), firm size (LnTA) and public ownership effect on the income smoothing. In partial, only the size of companies that have a significant effect on the income smoothing while the variable l profitability (ROA), financial risks (DER), and public ownership has no effect on the income smoothing.


2021 ◽  
Vol 6 (2) ◽  
pp. 100-106
Author(s):  
Ira Septriana ◽  
Hermawan Triyono ◽  
Agung Prajanto

This research aims to analyze the effect of financial distress, firm size, leverage, and litigation risk on implementing the accounting conservatism of manufacturing companies in Indonesia. The population in this research is manufacturing companies listed on the Indonesia Stock Exchanged (IDX) over 2014-2018. Research sample selection used the purposive sampling method. Obtained company data that meet the research criteria as many as 169 companies, so that the total research data is 149 data. The analysis methods in this research are multiple regression analysis. Based on the test results of the research conclude that variables of the board of financial distress, firm size, and litigation risk have no effect on accounting conservatism implemented of manufacturing companies. Meanwhile, the variable of leverage affects the accounting conservatism's implemented by manufacturing companies.  Keywords: Conservatism Accounting. Financial Distress, Firm Size, Leverage, Litigation Risk 


2020 ◽  
Vol 2 (3) ◽  
pp. 3255-3269
Author(s):  
Fery Derianto ◽  
Fefri Indra Arza

This study aims to provide empirical evidence regarding the factors that affect the timeliness of financial reporting on manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. Timeliness is information that ready to be used before losing meaning by companies who use financial statements and their capacity is still available for make a decision. The determinant factors in this study are profitability, solvency and firm size. By using purposive sampling method, obtained research samples of 30 companies. The dependent variable of this study is timeliness measured by the date the audited annual financial statement is submitted to BAPEPAM by using a dummy variable. The independent variables in this study are profitability, solvency, and firm size. Profitability is measured using return on assets (ROA), solvency is measured by the debt to assets ratio (DAR), and firm size is measured by natural log of total assets. The analysis technique used is multiple regression analysis. The results of this study are the solvency has a significant and positive effect on the timeliness of financial reporting, while profitability and company size do not have an influence on the timeliness of financial reporting


2019 ◽  
pp. 2154
Author(s):  
Ni Putu Shinta Oktaviani ◽  
Dodik Ariyanto

This study aims to determine the effect of financial distress, company size, and corporate governance on audit delay. This research was conducted at mining companies listed on the Indonesia Stock Exchange in 2015-2017. The number of samples taken was 32 companies so that there were 96 observations, with a purposive sampling method. The analysis technique used in this study is multiple linear regression. Based on the results of the analysis found that financial distress and independent board of commissioners have positive effect on audit delay. Firm size, audit committee and institutional ownership have negative effect on audit delay. Keywords: Financial distress, firm size, corporate governance, audit delay


2018 ◽  
Vol 5 (2) ◽  
pp. 097-107
Author(s):  
Indarti .

This study is purposed to detect the potential risk of fraud in financial statements by examining the influence of audit quality, firm size, leverage, and financial target on real profit management. Audit quality in this study is measured by grouping Public Accountant Office into Big Four and Non Big Four and Auditor industrial specialization. Firm size is measured using Total Assets, Leverage and Financial Targets. The data used in this research are secondary sourced from the financial statements of manufacturing companies listed in the Indonesia Stock Exchange during 2012-2014. Using purposive sampling, there will be taken some samples to use. Data analysis method used is multiple linear regression tests using SPSS version 20. The samples selected based on purposive sampling method with population of 134 companies and a sample of 21 companies. Analysis technique methods used are descriptive statistic analysis, classical assumption test, F-statistic hypothesis test to examine the influence altogether with 5% level of accountability, and to test the partial coefficient regression, we used t-statistic test. The results show that Audit Quality, Firm Size, Leverage and Financial Targets significant.ly influence the fraud on financial statements with Real Profit Management proxy. Mean while, Audit Quality and Leverage have partial significant influences on financial statements frauds.


2021 ◽  
Vol 9 (2) ◽  
pp. 1-11
Author(s):  
Moh. Ubaidillah

This study aims to determine the effect of firm size and profitability on firm value with accounting conservatism as a moderating variable. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019 as many as 183 companies. The sampling technique used purposive sampling which resulted in 72 manufacturing companies. The data analysis technique uses regression analysis with SPSS 24. The results of this study indicate that firm size and profitability have a positive and significant effect on firm value. Furthermore, the variable of accounting conservatism is able to moderate the effect of firm size and profitability on firm value in a positive and significant way.


2021 ◽  
Vol 31 (2) ◽  
pp. 388
Author(s):  
Ni Komang Pina Lestari ◽  
Ni Gusti Putu Wirawati

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.


NIAGAWAN ◽  
2021 ◽  
Vol 10 (3) ◽  
pp. 272
Author(s):  
Elisa Rosanti Sinaga ◽  
La Ane

The problem in this study is the company's profit which is very important for the company because it is the company's main goal.  The purpose of this study was to examine the effect of the variables of sales growth , cash turnover and liquidity on profitability in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The population in this study amounted to 180 manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The sampling method used is purposive sampling, with a research sample of 27 companies for 2017-2019, so the research sample data is 81. The data collection technique is to download financial reports from the www.idx.co.id site. The data analysis technique used in this study used multiple regression analysis. The results of the study partially show that sales growth variable has no significant effect on profitability, but the cash turnover and liquidity variables have a partial and significant effect on the company's profitability. Simultaneously sales growth, cash turnover and liquidity have a positive and significant effect on profitability.


Sign in / Sign up

Export Citation Format

Share Document