scholarly journals THE EFFECT OF PROFIT GROWTH, FIRM SIZE, AND LIQUIDITY OF EARNINGS QUALITY

2020 ◽  
Vol 14 (2) ◽  
pp. 260-268
Author(s):  
Hairul Anam ◽  
Afrohah Afrohah
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Firm Size ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Purposive Sampling ◽  
Profit Growth

This study aimed to examine the effect of profit growth, firm size, and liquidity to the earnings quality. This study uses secondary data from the financial statements of pharmaceuticals published by Indonesia Stock Exchange during 2013 to 2017. Sampling technique by using purposive sampling. The sample in this study is pharmaceuticals company listed in Indonesia Stock Exchange as many as 7 companies. Method of data were analyzed by multiple linear regression. The result of partially test shows that profit growth and firm size had effect to earnings quality, and the liquidity had not effect to earnings quality. However, the result of simultaneously test show that profit growth, firm size, and liquidity had effect to earnings quality.

scholarly journals KEPUTUSAN PENDANAAN, UKURAN PERUSAHAAN, LABA PERUSAHAAN DAN RISK BASED CAPITAL, SEBAGAI VARIABEL PREDIKTOR NILAI PERUSAHAAN ASURANSI DI INDONESIA

2018 ◽  
Vol 7 (2) ◽  
pp. 106
Author(s):  
Adnan Hakim ◽  
Al Asy Ari Adnan Hakim
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Stock Exchange ◽  
Shareholder Value ◽  
Secondary Data ◽  
Sampling Technique ◽  
Insurance Companies ◽  
Funding Decision ◽  
Purposive Sampling ◽  
Methods Of Analysis

This research is to analyze and determine the contribution of factor funding decisions, the size of the company, the company's profit and risk based capital simultaneously and partially to the company's value. The approach used is The correlation between variables, while the sampling technique is purposive sampling were selected based on certain criteria as much as 10 insurance companies listed on the Jakarta Stock Exchange in parentheses period of 7 years. The data used is secondary data that is accessed from the JSE's website, and the methods of analysis used is multiple linear regression. The results of this study found that the funding decision does not significantly increase the value of the company, while the size of the company and the company's profit as well as partial risk-based capital has a positive and significant effect in increasing the value of the company. Then simultaneously discovered all the observed variables have contributed simultaneously to enhance shareholder value. This means that, to increase the value of the company, it needed the funding decision is effective and efficient, the size of the company and the company's profit and risk-based capital.

scholarly journals Analisis Faktor-faktor Pertumbuhan Laba pada Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia

2021 ◽  
Vol 4 (1) ◽  
pp. 162-177
Author(s):  
Yeni Rahmadani ◽  
Isni Andriana ◽  
Kemas M. Husni Thamrin
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Banking Sector ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Return On Assets ◽  
Operating Income ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Profit Growth

This study aims to analyze the factors that influence profit growth in the banking sector listed on the Indonesia Stock Exchange. The population in this study were all banking sector companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019, which were 33 banking sector companies with a research sample of 8 companies. The sampling technique used was purposive sampling. The analysis technique used is multiple linear regression using SPSS. The results of this study indicate that the loan to deposit ratio (LDR) and return on assets (ROA) have a positive and significant effect on profit growth, operating expenses for operating income (BOPO) have a negative and significant effect on profit growth. Non-performing loan (NPL) has no significant effect on profit growth.  

scholarly journals Audit Delay Ditinjau dari Ukuran KAP, Solvabilitas, Audit Tenure, dan Kompleksitas Operasi

2020 ◽  
Vol 12 (1) ◽  
pp. 42-52
Author(s):  
Farida Nur Soleh Widiasari ◽  
Yuli Chomsatu Samrotun ◽  
Suhendro Suhendro
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Stock Exchange ◽  
Sample Selection ◽  
Investment Decisions ◽  
Secondary Data ◽  
Financial Statements ◽  
Total Sample ◽  
Manufacturing Companies ◽  
Analysis Technique

The study was conducted to investigate the effect of KAP size, solvency, audit tenure, and complexity of operations on audit delay. The data used are secondary data derived from the financial statements of mining sector manufacturing companies listed on the Indonesia Stock Exchange in 2015 - 2018. The sample selection is done by purposive sampling, so that the total sample can be obtained as 57 samples. The analysis technique used is multiple linear regression processed with  the SPSS 22 program. The results of the study simultaneously show that the size of the KAP, solvency, audit tenure, and complexity of operations affect the audit delay. While the research results partially state that the solvency and complexity of operations have an influence on audit delay, while the KAP size and audit tenure have no effect on audit delay. From the results of the study, is expected to assist auditors in identifying factor - factor that affect audit delay in optimizing performance and as a material consideration for investors in making investment decisions. Keywords: AudittDelay, KAP Size, Solvency, AudittTenure, Complexity of Operations

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 Pengaruh Kualitas Audit, Ukuran Perusahaan Dan Leverage Terhadap Manajemen Laba Pada Perusahaan Perbankan Yang Tercatat Di Bursa Efek Indonesia Tahun 2016-2018

2020 ◽  
Vol 1 (01) ◽  
pp. 56
Author(s):  
Rodhiya Maulidah ◽  
Rahmat Agus Santoso
Keyword(s):  
Linear Regression ◽  
Earnings Management ◽  
Multiple Linear Regression ◽  
Firm Size ◽  
Management Practices ◽  
Audit Quality ◽  
Stock Exchange ◽  
Financial Statements ◽  
Company Size ◽  
Earnings Information

The existence of earnings information that is needed in the financial statements can be targeted by parties who are not responsible for carrying out earnings management practices. There are several factors that can present earnings management practices, namely audit quality, company size and leverage. This study discusses the evaluation of quality, company size and leverage on earnings management in banking companies listed on the Indonesia Stock Exchange in 2016-2018. By using 117 samples of annual financial statements or financial statements of companies listed on the Indonesia Stock Exchange. Tests carried out using multiple linear regression. Regression results indicate the results of quality audits and firm size significantly influence earnings management. Meanwhile, leverage is not significant to earnings management. It is expected that the results of this study can add insight for users of financial statements to pay attention to audit quality and company size to avoid earnings management practices.

scholarly journals PERILAKU STICKY COST TERHADAP BIAYA TENAGA KERJA DAN BEBAN USAHA PADA AKTIVITAS PENJUALAN

2018 ◽  
Vol 10 (1) ◽  
pp. 1-7
Author(s):  
Rahmawati Kartikasari ◽  
Leny Suzan ◽  
Muhamad Muslih
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Labor Cost ◽  
The Other ◽  
Analysis Method ◽  
Purposive Sampling ◽  
Other Hand ◽  
Cost Behavior

This research aims to find the indication of sticky cost behavior in agricultural companies listed on Indonesian Stock Exchange in 2012-2015. Sticky cost is a cost that has no comparable character with changes in activity. These costs become sticky when the declining of company’s activity happens. This study used 9 companies as samples. The sampling technique used is purposive sampling. The analysis method used is multiple linear regression. It is found that the labor cost increased by 0,913 percent and operating expenses increrased by 0,146 percent when sales increased by 1 percent. In the other hand, when sales decreased by 1 percent, the labor cost decreased by 0,225 percent and operating expenses decreased by 0,131 percent. The result shows that there is indication of sticky cost behavior in the labor cost and operating expenses.

scholarly journals THE EFFECT OF COST CONTROL EFFECTIVENESS AND WORKING CAPITAL TURNOVER ON FIRM VALUE IN THE FOOD AND BEVERAGE SECTOR LISTED ON THE INDONESIA STOCK EXCHANGE

2021 ◽  
Vol 1 (1) ◽  
pp. 47-55
Author(s):  
Alfian Nur Rahim
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Firm Value ◽  
Cost Control ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Working Capital ◽  
Control Effectiveness ◽  
Food And Beverage

This study aims to examine and analyze the Effect of Cost Control Effectiveness and Working Capital Turnover on Firm Value as an intervening variable. The sample used in this study is secondary data taken from the Indonesia Stock Exchange with 11 companies in 2011 - 2018. The hypothesis is tested using multiple linear regression. The sample used in this research is purposive sampling technique, classical assumption test consisting of normality test, multicollinearity test, heteroscedasticity test, multiple linear regression test consisting of hypothesis testing, determination test and to prove the research hypothesis. The results of this study indicate that the Effectiveness of Cost Control (EPB) has a negative and significant effect on firm value. Working Capital Turnover (PMK) has a positive and significant effect on firm value. Moreover, the Effectiveness of Cost Control and Working Capital Turnover simultaneously has a positive and significant effect on Firm Value.      

scholarly journals Pengaruh Efektivitas Komite Audit, Efektivitas Internal Audit dan Kualitas Audit terhadap Pengungkapan Sukarela

2020 ◽  
Vol 30 (4) ◽  
pp. 861
Author(s):  
Hanny Purnomo ◽  
Yustrida Bernawati
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Voluntary Disclosure ◽  
Audit Committee ◽  
Audit Quality ◽  
Stock Exchange ◽  
Internal Audit ◽  
Sampling Technique ◽  
Voluntary Disclosures ◽  
Purposive Sampling

The purpose of this study is to prove the truth, internal audit, internal audit, and audit quality on voluntary disclosures in companies listed on the Indonesia Stock Exchange for the period of 2016-2018. The sample was selected using a purposive sampling technique to obtain a sample of 100 companies, the hypothesis was taken using multiple linear regression. The results of this study prove the importance of audit audits, internal audits, and audit quality applied to company voluntary disclosures. Keywords: Effectiveness of Audit Committee; Internal Audit; Audit Quality; Voluntary Disclosure.

scholarly journals Tax Aggressiveness in Manufacturing Companies in Indonesia

2021 ◽  
Vol 22 (1) ◽  
Author(s):  
Fuad Hasyim ◽  
Adhi Kresna Jiwayana
Keyword(s):  
Panel Data ◽  
Linear Regression ◽  
Earnings Management ◽  
Multiple Linear Regression ◽  
Stock Exchange ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Tax Aggressiveness ◽  
Purposive Sampling ◽  
Regression Approach

This study aims to analyze the factors that influence tax aggressiveness in manufacturing companies in Indonesia. This study uses a multiple linear regression approach using panel data. Data obtained from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange during 2015-2018 period. Sampling in this study was conducted by purposive sampling. The results of the study with the fixed effect approach show that the profitability variable has a significant effect on tax aggressiveness, while earnings management, leverage, and cash before the tax ratio have no effect.

scholarly journals ANALYSIS THE BANK’S HEALTH LEVEL AND RETURN OF STOCK OF BANKING IN INDONESIAN STOCK EXCHANGE

2020 ◽  
Vol 7 (1) ◽  
pp. 129-138
Author(s):  
Hayanuddin Safri ◽  
Yudi Prayoga ◽  
Raja Saul Marto Hendry
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Capital Adequacy ◽  
Operating Income ◽  
Health Level ◽  
Research Population ◽  
Negative Effect ◽  
Profit Growth

Bank is the finance institution, beside that Bank also as one of corporate sector in Indonesia, which has important role in promoting the economy system. Therefore management in banking companies which listed on Bursa Efek Indonesia  (Indonesia Stock Exchange) must keep  financial performance through their health level in order  optimize the return of stock. This study aims to determine the effect of risk profile variables measured by the Non Performing Loan (NPL) and Loan to Deposit Ratio (LDR), Variable Earnings as measured by Return On Assets (ROA) and Cost Operational and Operating Income (BOPO) as well as the measured capital variables with Capital Adequacy Ratio (CAR) on profit growth. This research is a causal associative research. Population in the study includes 8 banking companies listed on the Indonesia Stock Exchange 2013- 2017. Sampling technique used is purposive sampling and obtained sample as much as the company. Data used in this research is a secondary data that is financial statements that meet the criteria.Data derived from financial statements obtained from Bank Indonesia (BI) which may be accessed through www.bi.go.id and www.idx.co.id. Data analysis uses multiple linear regressions. The result of the research shows that there are variables that have positive effect to return of stock is CAR variable, ROE, and BOPO variable while variable ROA andLDR have no effect on profit growth, and NPL has negative effect to Return of stock.. Ability variable independent in explaining the variation of the dependent variable equal to 57,6%, whereas the remaining 41.5% is explained by other independent variables outside the model research.

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