scholarly journals Pengaruh Ukuran Perusahaan, Leverage, Komisaris Independen dan Konsentrasi Kepemilikan terhadap Pengungkapan Modal Intelektual (Studi Empiris Pada Perusahaan Sektor Keuangan Yang Listing di BEI Tahun 2016-2017)

2020 ◽  
Vol 1 (1) ◽  
Author(s):  
Lingsir India Anteng Tunggil Putri ◽  
Bima Cinintya Pratama
Keyword(s):  
Regression Analysis ◽  
Firm Size ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Ownership Concentration ◽  
Purposive Sampling ◽  
Financial Firms ◽  
Positive Effect

The purpose of this study was to determine the effect of firm size, leverage, independent commissioners and ownership concentration on intellectual capital disclosure. Population in this study were financial firms listed in Indonesia Stock Exchange during 2016-2017 periods. Purposive sampling technique was used and obtained 170 samples of companies that met the criteria. Data were analyzed using multiple linier regression analysis by SPSS program. The results of this study showed firm size, leverage, independent commissioners and ownership concentration have simultaneously positive effect on intellectual capital disclosure. As partial, firm size have a positive effect on intellectual capital disclosure while, leverage, independent commissioners and ownership concentration have no effects on intellectual capital disclosure.

scholarly journals The Influence of Corporate Governance on Intellectual Capital Disclosure: Evidence from Bank on Indonesian Stock Exchange 2015-2019

2021 ◽  
pp. 1-10
Author(s):  
Indrayati Dra., Ak., MSA., CA ◽  
Erlin Melani, SE., Ak., MSA., CA ◽  
Slamet Slamet
Keyword(s):  
Corporate Governance ◽  
Intellectual Capital ◽  
Audit Committee ◽  
Annual Report ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Ownership Concentration ◽  
Concentration Variable ◽  
External Auditor ◽  
Positive Effect

The purpose of this study was to examine the effect of Corporate Governance on Intellectual Capital Disclosure. The sample used in this study consisted of 22 banking companies listed on the Indonesia Stock Exchange in 2015-2019. The data used is in the form of an annual report. The sampling technique in this study was to use purposive sampling. This study uses multiple regression analysis. The statistical analysis results show that partially the audit committee and external auditor variables have a significant positive effect on intellectual capital disclosure. Meanwhile, the independent commissioner variable has no significant effect on intellectual capital disclosure. The ownership concentration variable harms intellectual capital disclosure. Simultaneously, the variables of the independent commissioner, ownership concentration, audit committee, and external auditor have a significant effect on intellectual capital disclosure.

scholarly journals Increasing Firm Value via Conservatism in Accounting

2021 ◽  
Vol 9 (2) ◽  
pp. 1-11
Author(s):  
Moh. Ubaidillah
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Firm Size ◽  
Firm Value ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Accounting Conservatism ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Analysis Technique

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.

scholarly journals Determinan Audit Report Lag dan Peran Auditor Spesialisasi Industri Sebagai Pemoderasi Pada Perusahaan Badan Usaha Milik Negara

2020 ◽  
Vol 7 (01) ◽  
pp. 119-136
Author(s):  
Yudhi Prasetiyo Yudhi ◽  
Nurmala Ahmar ◽  
M. Ardiansyah Syam
Keyword(s):  
Regression Analysis ◽  
Firm Size ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Audit Report ◽  
Investment Opportunity ◽  
Industry Specialization ◽  
Purposive Sampling ◽  
Industrial Specialization ◽  
Investment Opportunity Set

ABSTRACT      This study aimed to examine the effect of KAP size, profitability, company size, audit tenure, and investment opportunity set on audit report lag with auditor industry specialization as a moderating variable. This research uses a quantitative method with a descriptive approach. The population in this study is the BUMN Go Public Company listed on the Indonesia Stock Exchange (IDX) in 2014-2018. The sampling technique uses purposive sampling method. The sample in this study were only companies that passed the sample criteria of 100 companies. The data were analyzed uses moderate regression analysis (MRA). The results of this study found that audit tenure had a positive and significant effect on audit report lag, profitability and firm size had a negative effect and significant on audit report lag, and the size of KAP and investment opportunity set had no effect on audit report lag. Then the moderation regression analysis results of this study found that industrial specialization auditors moderate positive toward profitability and firm size against to audit report lag, industrial specialization auditors moderate toward negative audit tenure to audit report lag. Where as industry specialization auditors don’t moderate the KAP size and investment opportunity set of audit report lag. ABSTRAK       Penelitian ini bertujuan untuk menguji pengaruh ukuran KAP, profitabilitas, ukuran perusahaan, audit tenur, dan investment opportunity set terhadap audit report lag dengan auditor spesialisasi industri sebagai variabel moderating. Penelitian ini menggunakan metode kuantitatif dengan pendekatan deskriptif. Populasi dalam penelitian ini adalah Perusahaan BUMN Go Public yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014-2018. Teknik pengambilan sampel menggunakan metode purposive sampling. Sampel di dalam penelitian ini adalah hanya perusahaan-perusahaan yang lolos mengikuti kriteria sampel sebanyak 100 perusahaan. Analisis data menggunakan moderate regression analys (MRA). Hasil penelitian menunjukkan bahwa audit tenur berpengaruh positif dan signifikan terhadap audit report lag, profitabilitas dan ukuran perusahaan berpengaruh negative dan siginifikan terhadap audit report lag serta ukuran KAP dan investment opportunity set tidak berpengaruh terhadap audit report lag. Kemudian hasil regresi moderasi analisis menunjukan bahwa auditor spesialisasi industri memodersi semu kearah positif profitabilitas dan ukuran perusahaan terhadap audit report lag, auditor spesialisasi industri memodersi semu kearah negative audit tenur terhadap audit report lag Sedangkan auditor spesialisasi industri tidak memodersi ukuran KAP dan investment opportunity set terhadap audit report lag. JEL Classification: M42, D21  

scholarly journals Faktor-faktor yang Mempengaruhi Keputusan Merevaluasi Aset Tetap

2021 ◽  
Vol 9 (2) ◽  
pp. 245-254
Author(s):  
Jefriyanto Jefriyanto
Keyword(s):  
Logistic Regression ◽  
Firm Size ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Large Percentage ◽  
Fixed Asset ◽  
Purposive Sampling ◽  
Units Of Analysis ◽  
Fixed Assets ◽  
Positive Effect

This study aims to determine the effect of leverage, liquidity, fixed asset intensity, and size of the company against the decision to revaluate fixed assets. The research was conducted at a manufacturing company listed on the Indonesia Stock Exchange in 2012 until 2016 as many as 550 units of analysis and the sample is collected by using purposive sampling technique which the samples were chosen selectively. By using logistic regression, the result of this research is fixed asset intensity and firm size have positive effect to revaluation decision. Liquidity and leverage have no effect on the decision to revalue fixed assets. The conclusions of this study are companies that have high fixed assets and companies with a large percentage of sales are more likely to revalue fixed assets.    

scholarly journals Pengaruh Intellectual Capital Dan Leverage Terhadap Financial Performance Dengan Moderasi Firm Size

2021 ◽  
Vol 26 (3) ◽  
pp. 379
Author(s):  
Viriany, Henny Wirianata
Keyword(s):  
Financial Performance ◽  
Empirical Evidence ◽  
Firm Size ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
Sampling Technique ◽  
Research Data ◽  
Purposive Sampling ◽  
Insignificant Effect

The purpose of this study is to obtain empirical evidence in regard to the effect of intellectual capital, leverage, and liquidity on financial performance, with firm size as a moderating variable on companies in manufacturing sector, listed in Indonesia Stock Exchange for the 2017-2019 period. The research data was tested by utilizing Eviews version 11. The research samples that used are 64 companies in manufacturing sector with a total of 192 data sorted by utilizing purposive sampling technique. The research results indicate that intellectual capital possess a positive and significant effect on financial performance, while leverage possess insignificant effect on financial performance. Furthermore, the results also indicate that firm size moderate the effect of intellectual capital and leverage on financial performance.

scholarly journals PENGARUH INTELLECTUAL CAPITAL DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN

2020 ◽  
Vol 4 (1) ◽  
pp. 64
Author(s):  
Herni Kurniawati ◽  
Rosmita Rasyid ◽  
Fanny Andriani Setiawan
Keyword(s):  
Human Capital ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Structural Capital ◽  
Capital Efficiency ◽  
Positive Effect

Tujuan penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh intellectual capital (human capital efficiency, capital employed efficiency, structural capital efficiency) dan ukuran perusahaan terhadap kinerja keuangan perusahaan. Metode penelitian yang digunakan adalah regresi data panel dengan teknik pengambilan sampel purposive sampling yang menghasilkan jumlah sampel sebanyak 64 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini dilakukan dengan menggunakan tahun pengamatan yaitu 2015-2017. Jenis data yang digunakan adalah data sekunder. Data diperoleh dari laporan keuangan yang diambil dari www.idx.com. Penelitian ini dibantu dengan program software eviews 9. Hasil penelitian ini membuktikan bahwa Intellectual capital yang diukur dengan Capital employed efficiency (VACA) berpengaruh positif signifikan terhadap kinerja keuangan perusahaan manufaktur. Pengukuran intellectual capital yang diukur dengan Human capital efficiency (VAHU) berpengaruh positif terhadap kinerja keuangan perusahaan. Pengukuran intellectual capital yang diukur structural capital efficiency yang berpengaruh positif terhadap kinerja keuangan perusahaan. Dan ukuran perusahaan manufaktur tidak berpengaruh terhadap kinerja keuangan perusahaan.  The purpose of this study aims to determine and analyze the effect of intellectual capital (human capital efficiency, capital employed efficiency, structural capital efficiency) and company size on the company's financial performance. The research method used is panel data regression with purposive sampling technique that produces a total sample of 64 companies listed on the Indonesia Stock Exchange (IDX). This research was conducted using observation years 2015-2017. The type of data used is secondary data. Data obtained from financial reports taken from www.idx.com. This research was assisted with a software eviews 9. The results of this study prove that Intellectual capital as measured by Capital employed efficiency (VACA) has a significant positive effect on the financial performance of manufacturing companies. Intellectual capital measurement as measured by Human capital efficiency (VAHU) has a positive effect on the company's financial performance. Intellectual capital measurement that is measured structural capital efficiency that affects the company's financial performance. And the size of the manufacturing company has no effect on the company's financial performance.

scholarly journals Capital Adequacy Ratio, Loan to Deposit Ratio, Ukuran Perusahaan dan Return On Assets dengan Non Performing Loan sebagai Variabel Pemoderasi

2021 ◽  
Vol 31 (1) ◽  
pp. 130
Author(s):  
Made Diah Dianti Anggawulan ◽  
I Made Sadha Suardikha
Keyword(s):  
Regression Analysis ◽  
Firm Size ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Capital Adequacy ◽  
Return On Assets ◽  
Purposive Sampling ◽  
Capital Adequacy Ratio

This study aims to examine how CAR, LDR, and firm size influence ROA with NPL as a moderating variable. The location of the study was conducted at the Indonesia Stock Exchange (IDX) through its official website www.idx.co.id with a population of 43 companies that are on the Indonesia Stock Exchange in 2017. Purposive sampling technique was used in the determination of the sample in this study, so as to obtain a research sample of 39 banking. Analysis of the data used is the MRA (Moderated Regression Analysis) test. According to the result of the analysis it was found that CAR LDR, NPL, and firm size do not have an influence on ROA. NPL cannot moderate CAR, LDR, and firm size to ROA. Keywords:  CAR; LDR; NPL; Firm Size; ROA.

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 Determinan Audit Report Lag dan Peran Auditor Spesialisasi Industri Sebagai Pemoderasi Pada Perusahaan Badan Usaha Milik Negara

2020 ◽  
Vol 7 (01) ◽  
pp. 119-136
Author(s):  
Yudhi Prasetiyo Yudhi ◽  
Nurmala Ahmar ◽  
M. Ardiansyah Syam
Keyword(s):  
Regression Analysis ◽  
Firm Size ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Audit Report ◽  
Investment Opportunity ◽  
Industry Specialization ◽  
Purposive Sampling ◽  
Industrial Specialization ◽  
Investment Opportunity Set

ABSTRACT      This study aimed to examine the effect of KAP size, profitability, company size, audit tenure, and investment opportunity set on audit report lag with auditor industry specialization as a moderating variable. This research uses a quantitative method with a descriptive approach. The population in this study is the BUMN Go Public Company listed on the Indonesia Stock Exchange (IDX) in 2014-2018. The sampling technique uses purposive sampling method. The sample in this study were only companies that passed the sample criteria of 100 companies. The data were analyzed uses moderate regression analysis (MRA). The results of this study found that audit tenure had a positive and significant effect on audit report lag, profitability and firm size had a negative effect and significant on audit report lag, and the size of KAP and investment opportunity set had no effect on audit report lag. Then the moderation regression analysis results of this study found that industrial specialization auditors moderate positive toward profitability and firm size against to audit report lag, industrial specialization auditors moderate toward negative audit tenure to audit report lag. Where as industry specialization auditors don’t moderate the KAP size and investment opportunity set of audit report lag. ABSTRAK       Penelitian ini bertujuan untuk menguji pengaruh ukuran KAP, profitabilitas, ukuran perusahaan, audit tenur, dan investment opportunity set terhadap audit report lag dengan auditor spesialisasi industri sebagai variabel moderating. Penelitian ini menggunakan metode kuantitatif dengan pendekatan deskriptif. Populasi dalam penelitian ini adalah Perusahaan BUMN Go Public yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014-2018. Teknik pengambilan sampel menggunakan metode purposive sampling. Sampel di dalam penelitian ini adalah hanya perusahaan-perusahaan yang lolos mengikuti kriteria sampel sebanyak 100 perusahaan. Analisis data menggunakan moderate regression analys (MRA). Hasil penelitian menunjukkan bahwa audit tenur berpengaruh positif dan signifikan terhadap audit report lag, profitabilitas dan ukuran perusahaan berpengaruh negative dan siginifikan terhadap audit report lag serta ukuran KAP dan investment opportunity set tidak berpengaruh terhadap audit report lag. Kemudian hasil regresi moderasi analisis menunjukan bahwa auditor spesialisasi industri memodersi semu kearah positif profitabilitas dan ukuran perusahaan terhadap audit report lag, auditor spesialisasi industri memodersi semu kearah negative audit tenur terhadap audit report lag Sedangkan auditor spesialisasi industri tidak memodersi ukuran KAP dan investment opportunity set terhadap audit report lag. JEL Classification: M42, D21  

scholarly journals THE IMPACT OF FIRM SIZE, LEVERAGE, AND LIQUIDITY ON SUSTAINABILITY REPORT DISCLOSURE WITH PROFITABILITY AS MODERATING VARIABLE

2021 ◽  
Vol 18 (2) ◽  
pp. 197
Author(s):  
Winda Islamiati ◽  
Dhini Suryandari
Keyword(s):  
Regression Analysis ◽  
Firm Size ◽  
Stock Exchange ◽  
Investment Decision ◽  
Sampling Technique ◽  
Purposive Sampling ◽  
Test Of Hypotheses ◽  
Sustainability Reports ◽  
The Impact ◽  
Sustainability Report

This study aims to examine the effect of firm Size, leverage, and liquidity on the level of sustainability report by using profitability as a moderating variable. Firm samples were gathered from Sri-Kehati Index of Indonesia Stock Exchange for the period of 2016-2019. Applying purposive sampling technique, as much as 56 observations are available for further analysis. Test of hypotheses were conducted by using moderated regression analysis (MRA). Results support hypothesis one suggesting larger firm size is associated with higher sustainability report disclosure. Meanwhile, hypothesis two is rejected suggesting that leverage has no effect on sustainability reports disclosure. The results of this study also reject third, liquidity has no effect on the disclosure of sustainability reports. As for moderating variable, the results show that profitability does not affect the relation between firm size, leverage, and liquidity with sustainability report discolure. Results of this study are expected to serve as a guideline for companies to assess the benefit of sustainability report disclosures. As for investors, the results may help investors in making investment decision.

Sign in / Sign up

Export Citation Format

Share Document