Pengaruh Pengungkapan Other Comprehensive Income Terhadap Relevansi Nilai Informasi Akuntansi dengan Kualitas Audit sebagai Variabel Pemoderasi pada Perusahaan Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017

2019 ◽  
Vol 14 (2) ◽  
pp. 1
Author(s):  
Via Novita Sari ◽  
Firman Surya ◽  
Irda Rosita
Keyword(s):  
Consumer Goods ◽  
Audit Quality ◽  
Value Relevance ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Sampling Technique ◽  
Comprehensive Income ◽  
Other Comprehensive Income ◽  
Consumer Goods Industry

AbstractThis study aims to examine the effect of other comprehensive income disclosure towards value relevance of accounting information with the audit quality as moderating variables. The data used in this study is the secondary data obtained from the financial statements of consumer goods industry companies listed on the Indonesia Stock Exchange for the period of 2015-2017. The sampling technique used by using purposive sampling and it obtained the sample of 34 consumer goods industry companies. The data analysis technique used is multiple linear regression analysis and dummy variable moderation test (subgroup) using SPSS version 20. The results showed that the disclosure of other comprehensive income donot affect the value relevance of accounting information which is moderated by audit quality. Keywords: Disclosures of Other Comprehensive Income, Value Relevance of Accounting

scholarly journals Pengaruh Pengungkapan Other Comprehensive Income Terhadap Relevansi Nilai Informasi Akuntansi dengan Kualitas Audit sebagai Variabel Pemoderasi pada Perusahaan Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017

2021 ◽  
Vol 14 (2) ◽  
pp. 1-14
Author(s):  
Via Novita Sari ◽  
Firman Surya ◽  
Irda Rosita
Keyword(s):  
Consumer Goods ◽  
Audit Quality ◽  
Value Relevance ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Sampling Technique ◽  
Comprehensive Income ◽  
Other Comprehensive Income ◽  
Consumer Goods Industry

This study aims to examine the effect of other comprehensive income disclosure towards value relevance of accounting information with the audit quality as moderating variables. The data used in this study is the secondary data obtained from the financial statements of consumer goods industry companies listed on the Indonesia Stock Exchange for the period of 2015-2017. The sampling technique used by using purposive sampling and it obtained the sample of 34 consumer goods industry companies. The data analysis technique used is multiple linear regression analysis and dummy variable moderation test (sub-group) using SPSS version 20. The results showed that the disclosure of  other comprehensive income do not affect the value relevance of accounting information which is moderated by audit quality.

scholarly journals Pengaruh Kualitas Audit Terhadap Hubungan Pengungkapan Other Comprehensive Income Dengan Relevansi Nilai Informasi Akuntansi Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia

2018 ◽  
Vol 13 (2) ◽  
pp. 1-16
Author(s):  
Firman Surya ◽  
Rangga Putra Ananto ◽  
Dita Maretha Rissi
Keyword(s):  
Capital Market ◽  
Audit Quality ◽  
Value Relevance ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Multiple Linear Regression Analysis ◽  
Market Participants ◽  
Comprehensive Income ◽  
Other Comprehensive Income

OCI components contain high assumptions, estimates and judgments from managements, therefore, high quality audits may improve the value relevance of OCI. The aims of this research is to analyze the effects of audit quality on relationship of other comprehensive income disclosure with value relevance of accounting information on companies listed in Indonesia Stock Exchange for 2014-2016. Other comprehensive income as independent variable is measured by OCI ratio. Methods of data analysis in this research using multiple linear regression analysis. The results of this research show that the disclosure of other comprehensive income that supported by audit quality may increase the value relevance of accounting information. This results obtained from the F test significant value of 0.000 (<0.05) with the level of influence of 24.1% as evidenced by the value of adjusted R2. Based on the results of the research are expected to related parties in the capital market may encourage capital market participants to optimize the information contained in the financial statements, including information on other comprehensive income.

scholarly journals The Influence of the Quality of an Audit to Relationship Other Comprehensive Income (OCI) And Relevance of Value Accounting Information, And Asymmetry of Information (Study on Companies in Indonesia)

2017 ◽  
Vol 5 (1) ◽  
pp. 46-52
Author(s):  
Yurniwati Yurniwati ◽  
Amsal Djunid ◽  
Nini Sumarni ◽  
Ike Pranita
Keyword(s):  
Information Asymmetry ◽  
Value Relevance ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Asymmetry Of Information ◽  
Comprehensive Income ◽  
Other Comprehensive Income ◽  
Relationship Of ◽  
The Relationship

Objective - This study examines the influence of the quality of an audit to the relationship of Other Comprehensive Income (OCI) and Relevanceof Value Accounting Information, and Asymmetry of Information in Indonesia's companies. Methodology/Technique - This research uses secondary data obtained from the company's annual report in 2012 - 2014. A purposive sampling method is used to collect data and the analysis of the hypothesis was conducted usingmultiple linear regression analysis. Findings - The research has shown that Quality of Audit has a significant influence to the relationship of the OCI disclosure and Relevance of Value Accounting Information has a value of sig. 0.000, F calculate is 26.816 larger than F table 2.396 and adjusted R square 0.241. Novelty - The study looks at the disclosures of OCI component's role in the investors decision making and it increases value relevance of accounting information and reducing information asymmetry. Type of Paper - Empirical Keywords: Other Comprehensive Income (OCI); Relevance of Value Accounting Information; Information Asymmetry; Quality of Audit. JEL Classification: D82, M41, M42.

Pengaruh Pengungkapan Corporate Social Responsibility (CSR) Terhadap Nilai Perusahaan Pada Perusahaan Industri Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2016-2018

2020 ◽  
Vol 6 (2) ◽  
pp. 137-147
Author(s):  
Annisa Fitri Gea ◽  
Debbi Chyntia Ovami
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Consumer Goods ◽  
Firm Value ◽  
Positive Impact ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Consumer Goods Industry ◽  
Corporate Social

The company's goal is to implement CSR to have a positive impact on the environment and society as a sense of social responsibility to the environment around the company. Implementation of Corporate Social Responsibility (CSR) will also increase the value of the company. The value of a company will increase if the company pays attention to the economic, social and environmental or environmental dimensions that exist around the company. This study aims to determine the effect of Corporate Social Responsibility (CSR) disclosure on company value in consumer goods industry companies listed on the Indonesia Stock Exchange (BEI) in 2016-2018. The method used in this research is quantitative method. The population in this study were consumer goods industry companies listed on the Indonesia Stock Exchange (BEI) in 2016-2018 totaling 53 companies. The sampling technique uses a purposive sampling method with a sample of 15 companies. Analysis of the data used is simple linear regression analysis. The results of this study indicate that the disclosure of Corporate Social Responsibility (CSR) has a positive and significant effect on firm value with a coefficient of 2169,806 and a significance of 0,000

scholarly journals IMPACT ON PROFIT, CASH FLOW, COMPANY SIZE AND FINANCIAL DISTRESS

2020 ◽  
Vol 4 (1) ◽  
pp. 21-26
Author(s):  
Liza Zuhrianto ◽  
Sri Mulyani ◽  
Ratna Wijayanti Daniar Paramita
Keyword(s):  
Cash Flow ◽  
Consumer Goods ◽  
Financial Distress ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Manufacturing Companies ◽  
Industry Sector ◽  
Consumer Goods Industry

The purpose of this study was to determine the effect of earnings, cash flow, and firm size on the financial distress of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2016-2018. This type of research is quantitative research. The type of data in this study is secondary data. Data analysis techniques used multiple linear regression analysis. This study uses a purposive sampling technique to get samples according to specified criteria. The number of samples selected based on the criteria in this study is 32 companies with a population of 38 manufacturing companies in the consumer goods industry sector, which are listed on the Indonesia Stock Exchange in 2016-2018. The results showed that profits measured using a return on assets affect financial distress

scholarly journals PENGARUH PROFITABILITAS, LEVERAGE, LIKUIDITAS, UKURAN PERUSAHAAN DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN

2020 ◽  
Vol 16 (2) ◽  
pp. 57-66
Author(s):  
Regia Rolanta ◽  
Riana R Dewi ◽  
Suhendro
Keyword(s):  
Consumer Goods ◽  
Firm Value ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Company Size ◽  
Industry Sector ◽  
Consumer Goods Industry

This study aimed to analyze the effect of profitability, leverage, liquidity, company size and dividend policy on firm value in the Consumer Goods Industry Sector Companies listed on the Stock Exchange in 2015-2018. In this study the Company Values measured using the Price to Book Value (PBV). This research method using descriptive analysis. The technique used is purposive sampling technique, so found 14 Consumer Goods Industry Sector Companies listed on the Stock Exchange from 2015 to 2018 period. The analysis used is multiple linear regression analysis. The results of this study showed that the variables of profitability, liquidity, and dividend policy affects the value of the company, while the company size and leverage variables do not affect the value of the company.

scholarly journals Pengaruh Profitabilitas, Lagged Dividend, Size, dan Leverage pada Kebijakan Dividen

2020 ◽  
Vol 20 (2) ◽  
pp. 714
Author(s):  
Selaristi Izdihar ◽  
Suhendro Suhendro ◽  
Rosa Nikmatul Fajri
Keyword(s):  
Consumer Goods ◽  
Quantitative Research ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Research Data ◽  
Industry Sector ◽  
Consumer Goods Industry

This study aims to examine and analyze the effect of profitability, lagged dividends, size, and leverage on dividend policy. The population in this study are companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange (BEI) in 2016-2018. This type of research is quantitative research. Sampling with purposive sampling technique resulted in 19 companies in the consumer goods industry sector in 2016-2018 according to the specified criteria, in order to obtain 57 research data. This study uses multiple linear regression analysis with the SPSS version 23. IMB program. The results of this study concluded that profitability and lagged dividends affect the dividend policy. While size and leverage have no effect on dividend policy.

scholarly journals PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG, DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS (Studi Empiris Pada Perusahaan Manufaktur Sektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2016-2019)

2021 ◽  
Vol 2 (1) ◽  
pp. 17-30
Author(s):  
Jadongan Sijabat ◽  
Monica Indriyani Sijabat
Keyword(s):  
Consumer Goods ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Accounts Receivable ◽  
Inventory Turnover ◽  
Consumer Goods Industry

Profitability is the company's ability to earn a profit. One of the factors that can affect the profitability of a company is financial ratio. The purpose of this study was to determine how the influence of Cash Turnover, Accounts Receivable Turnover, and Inventory Turnover on Profitability which will be measured through Return On Assest (ROA) in consumer goods industry manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2019 period. The population in this study is the consumer goods industry sector, which number as many as 53 companies. The sample of this research is 30 companies taken based on purposive sampling technique. This study uses secondary data in the form of corporate financial reports obtained through www.idx.co.id. The data analysis method used is multiple linear regression analysis with a significant level of 5% using SPSS software.                The results of this study indicate that partially cash turnover has no significant negative effect on Return on Assets (ROA), accounts receivable turnover has a positive and significant effect on Return on Assets (ROA), inventory turnover has no significant positive effect on Return on Assets (ROA). The results simultaneously explain that cash turnover, accounts receivable turnover, and inventory turnover have a significant effect on ROA in manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange. The Adjusted R Square value is 0.560. This means that 56% of profitability is affected by cash turnover, accounts receivable turnover, and inventory turnover. While the remaining 44% is influenced by other factors not examined in this study.

scholarly journals PENGARUH LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MEDIASI

2019 ◽  
Vol 8 (5) ◽  
pp. 3028
Author(s):  
Ni Putu Ira Kartika Dewi ◽  
Nyoman Abundanti
Keyword(s):  
Firm Size ◽  
Consumer Goods ◽  
Firm Value ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Significant Positive Effect ◽  
Analysis Technique ◽  
Negative Effect ◽  
Consumer Goods Industry ◽  
Positive Effect

The purpose of this study was to determine the effect of  leverage and  firm size on firm value with profitability as intervening variable on consumer goods industry  in the Indonesian Stock Exchange. The population in this study are companies in the consumer goods industry Indonesian Stock Exchange amounted to 46 companies 2014-2017. Sampling technique used was purposive sampling, so that the final sample that is obtained is 21, a company incorporated in consumer goods industry in Indonesian Stock Exchange 2014-2017. Data analysis technique used in this research is path analysis and Sobel test. The result shows that leverage has significant negative effect on profitability  and firm size has significant positive effect on profitability. Leverage, firm size, and profitability have significant positive effect on firm value. Profitability mediates the effect of leverage on firm value significantly and profitability also mediates the effect of firm size  on firm value significantly.

scholarly journals PENGARUH RASIO KEUANGAN TERHADAP KINERJA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (SEKTOR CONSUMER GOODS INDUSTRY)

2019 ◽  
Author(s):  
Rizka Hadya
Keyword(s):  
Consumer Goods ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Analysis Technique ◽  
Consumer Goods Industry ◽  
Solvency Ratio

This research as a purpose to know what influence of liquidity ratio solvency ratio for profitability ratio.This research was conducted on the consumer goods industrycompanies in Indonesia Stock Exchange (IDX) . The data used are secondary data from company financial statements of consumer goods industry. The population in this study is a consumer goods industryand sample period 2013-2017 and used a total of 7 samples from 32 companies . The technique of taking the sample using purposive sampling method The data analysis technique used multiple linear regression analysis using Eviews. The results showed that the variable, Liquidity, Solvency has a positive and significant impact on profitability ( ROE)

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