scholarly journals ANALISIS PERATAAN LABA PADA PERUSAHAAN INDUSTRI MAKANAN DAN MINUMAN

2019 ◽  
Vol 20 (2) ◽  
pp. 19
Author(s):  
Febi Fatimah ◽  
R. Deni Muhammad Danial ◽  
Faizal Mulia Z
Keyword(s):  
Statistical Analysis ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Income Smoothing ◽  
Index Formula ◽  
Analysis Techniques ◽  
Food And Beverage ◽  
A Company ◽  
Descriptive Statistical Analysis

The purpose of this study was to analyze the practice of income smoothing in food and beverageindustry companies. Income smoothing is the intentional reduction of earnings fluctuations inan effort to stabilize profits to be considered normal for a company. This data is obtained fromwww.idx.co.id. The population in this study were food and beverage companies listed on theIndonesia Stock Exchange for the period of 2014-2016. The sampling technique used wasusing the purposive sampling method from 16 samples to 10 samples used. The data analysistechnique of this research is descriptive statistical analysis techniques. To calculate incomesmoothing using the Eckel Index formula. The results of this study indicate that 6 companiescarry out income smoothing practices and 4 companies do not.Keywords: Income Smoothing, Index Eckel

scholarly journals Pengaruh Profitabilitas, Ukuran Perusahaan, dan Kepemilikan Manajerial terhadap Praktik Perataan Laba (Income Smoothing)

2020 ◽  
Vol 30 (7) ◽  
pp. 1767
Author(s):  
Ngurah Surya Maotama ◽  
Ida Bagus Putra Astika
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Total Sample ◽  
Income Smoothing ◽  
Managerial Ownership ◽  
Company Size ◽  
Analysis Techniques

The research aims to obtain empirical evidence about the effect of profitability, company size, and managerial ownership on income smoothing practices (Income Smoothing). This research was conducted at property and real estate companies listed on the Indonesia Stock Exchange in 2015-2018. Sampling technique using purprosive sampling method obtained 18 selected companies to be sampled with 3 years of observation so as to get a total sample of 54. Hypothesis testing was tested using logistic regression analysis techniques. positive about income smoothing practices (Income Smoohing). Keywords : Income Smoothing Practices; Profitability; Company Size; Managerial Ownership.

scholarly journals EFFECT OF LEVERAGE, ROA AND AUDIT COMMITTEE AGAINST FINANCIAL DISTRESS

2020 ◽  
pp. 30-39
Author(s):  
Garin Pratiwi Solihati
Keyword(s):  
Data Analysis ◽  
Financial Distress ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Analysis Techniques ◽  
Food And Beverage ◽  
A Company ◽  
Research Show

This research is to know the influence of leverage, roa, audit commite, and Independent Board of Commissioners to the financial distress (empirical study on manufacturing companies listed on the Indonesia Stock Exchange period 2016-2018). This research object is a company of food and beverage on the Indonesia Stock Exchange (IDX) period 2016-2018.This research uses the Purposive sampling method. Samples used 36 samples in the year 2016-2018. The data analysis techniques used are multiple linear regression analyses.The results of this research show that leverage and audit commite have negativ effect on the financial distress, roa have positif effect on the financial distress KEYWORDS: leverage, roa, audit commite

scholarly journals Pengaruh Profitabilitas, Hutang dan Ukuran Perusahaan terhadap Nilai Perusahaan Makanan dan Minuman

2020 ◽  
Vol 30 (8) ◽  
pp. 2115
Author(s):  
I Putu Pranata Eka Putra ◽  
I Made Pande Dwiana Putra
Keyword(s):  
Regression Analysis ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Analysis Techniques ◽  
Food And Beverage ◽  
Positive Effect

The purpose of this study is to obtain empirical evidence of the influence of profitability, debt, and company size on the value of food and beverage companies. This research was conducted in all food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2018 period, amounting to 13 sample companies. The sampling method used in this study was purposive sampling and data analysis techniques in this study used multiple linear regression analysis. Based on the analysis conducted, it was found that profitability, debt, and company size had a positive effect on firm value. Keywords: Profitability; Debt; Company Size; The Value Of The Company.

scholarly journals FUTSAL TEAM VO2 MAX ANALYSIS SMA NEGERI 22 MAKASSAR

2021 ◽  
Vol 5 (1) ◽  
pp. 64
Author(s):  
Benny Badaru ◽  
Sufitriyono Sufitriyono
Keyword(s):  
High School ◽  
Data Analysis ◽  
Statistical Analysis ◽  
Data Collection ◽  
Sampling Technique ◽  
Mean Value ◽  
Detailed Data ◽  
Analysis Techniques ◽  
Saturated Sample ◽  
Descriptive Statistical Analysis

This research generally aims to give an idea of the extent of the VO2Max ability of the futsal team at SMA Negeri 22 Makassar. The subjects of this study were 20 students from the SMA Negeri 22 Makassar team, this sample was also called the "saturated sample". The sampling technique used in this study uses a total sampling technique. Data collection techniques in this study are using observation sheets and bleep test forms. Research instruments in the study for data collection in this study using the Bleep Test. Data analysis techniques in the study used descriptive statistical analysis. The results of this study indicate that the ability of the VO2Max level of the futsal team at the 22nd High School Makassar Makassar is in the medium category with a mean value (42.375) with detailed data that is in the excellent criteria of 0 students (0%), on good criteria a number of 10 students ( 50%), students on the medium criteria were 10 people (50%) and students who were included in the criteria were poor and the criteria were very few at 0 students (0%). The conclusion of this study is the VO2Max level of the Futsal Team at SMA Negeri 22 Makassar is in the medium category.

scholarly journals Intellectual Capital, Leverage dan Profitabilitas Perusahaan Sub-Sektor Asuransi di Bursa Efek Indonesia

2020 ◽  
Vol 30 (12) ◽  
pp. 3110
Author(s):  
Putu Winda Agastya Paramita ◽  
I Gusti Ayu Made Asri Dwija Putri
Keyword(s):  
Linear Regression ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Analysis Technique ◽  
Negative Effect ◽  
A Company ◽  
Positive Effect

The company's financial performance can be used as a tool to measure the overall level of health of a company. One indicator that is often used to measure a company's financial performance is profitability. Profitability is the level of a company's ability to generate profits and measure operational efficiency and the efficiency of the use of its assets. There are several factors that are thought to affect profitability including intellectual capital and leverage. This study aims to determine the effect of intellectual capital and leverage on company profitability. This research was conducted on 11 insurance sub-sector companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling technique used is non probability sampling with the purpose sampling method. The analysis technique used in this study is multiple linear regression. The final results show that intellectual capital has a positive effect on profitability and leverage has a negative effect on company profitability. Keywords: Intellectual Capital; Leverage; Profitability.

scholarly journals PENGARUH BIAYA OPERASIONAL PENDIDIKAN TERHADAP OUTPUT PENDIDIKAN GURU SMK SE-KABUPATEN GRESIK DENGAN PRODUKTIVITAS KERJA SEBAGAI VARIABEL MODERASI

2017 ◽  
Vol 5 (1) ◽  
pp. 21
Author(s):  
Rohmawati Rohmawati
Keyword(s):  
Statistical Analysis ◽  
Work Productivity ◽  
Sampling Technique ◽  
Operational Cost ◽  
Vocational High School ◽  
Moderator Variable ◽  
Analysis Techniques ◽  
Operational Costs ◽  
Vocational High Schools ◽  
Descriptive Statistical Analysis

This study aims to (1) analyze the influence of education operational costs on educational output at Vocational High School/ SMK in Gresik regency, (2) analyze the effect of education operational costs on educational output with teacher’s work productivity as a moderating variable at SMK in Gresik regency. This research is an explanatory research with a quantitative approach. The population in this research are vocational high schools (SMK) at Gresik regency. The sampling technique used was purposive sampling. The data collection techniques which used are documentation and interview techniques. While the method of analysis that used is descriptive statistical analysis techniques, statistical analysis techniques infrensial regression with SPSS. The results showed that the education  operational cost does not affect the output of education at SMK in Gresik and education operational cost does not affect the educational output with teacher’s work productivity as moderating variable. Teacher’s work productivity less can be used as a moderator variable or can not be used as independent variables that have an influence on educational output variables

scholarly journals Faktor-Faktor yang Mempengaruhi Fenomena Ketepatwaktuan Publikasi Laporan Keuangan

2021 ◽  
Vol 31 (2) ◽  
pp. 374
Author(s):  
Ni Kadek Anggita Dwiantari ◽  
Maria Mediatrix Ratna Sari
Keyword(s):  
Stock Exchange ◽  
Sampling Technique ◽  
Relevant Information ◽  
Company Size ◽  
Manufacturing Companies ◽  
Financial Reports ◽  
The Public ◽  
Logistic Analysis ◽  
Food And Beverage ◽  
A Company

Timeliness is needed to present relevant information. In order for a company to submit its financial reports to the public on time, it must consider the factors that affect the timeliness of the publication of financial reports. This study was done to examine the effect of company size, company age as well as independent commissioners on the timeliness of the publication of financial reports. The research was done at food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange at 2017-2019. The samples were 48 companies and used purposive sampling technique. The technique used was logistic analysis. The result indicated that company size and independent commissioners have a positive effect on the timeliness of the publication of financial reports. Meanwhile the age of the company had no effect on the timeliness of the publication of financial reports. Keywords: Timeliness; Company Size; Company Age; Independent Commissioner.

scholarly journals An Analysis of Various Factors Affecting Income Smoothing

2020 ◽  
Vol 4 (2) ◽  
pp. 176-185
Author(s):  
Dinda Nur Oktiviasari
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Income Smoothing ◽  
Managerial Ownership ◽  
Positive Direction ◽  
Factors Affecting ◽  
Analysis Techniques ◽  
Self Interest ◽  
Good Reputation ◽  
A Company

Income smoothing is a part of income management strategy to produce income in a company with normal fluctuation. The freedom a company has to choosing its accounting method and regulations often becomes an opportunity for manager to commit self-interest actions. A company with normal income fluctuations will give it good reputation. So this phenomenon drives it to do income smoothing. The purpose of this research is to find the factors that can affect income smoothing practice in transportation companies listed on Indonesia Stock Exchange 2016-2018. This research uses quantitative method and sample its data with purposive sampling. The data research is secondary data collected from official website of Indonesia Stock Exchange. The analysis techniques uses logistic regression SPSS.23.0. based on the result of this research, variables of managerial ownership, company size, and leverage simultaneously and significantly affect income smoothing with the value of 21,3%. Partially, managerial ownership significantly affect income smoothing with positive direction towards income smoothing, while firm size and leverage don’t affect income smoothing.

scholarly journals Determinan Profitabilitas Industri Perbankan yang Terdaftar di Bursa Efek Indonesia

2021 ◽  
Vol 2 (1) ◽  
pp. 66
Author(s):  
Liza Rahmayani ◽  
Dahlia Tri Anggraini
Keyword(s):  
Data Analysis ◽  
Statistical Analysis ◽  
Panel Data ◽  
Stock Exchange ◽  
Sampling Techniques ◽  
Analysis Techniques ◽  
Panel Data Regression ◽  
Data Regression ◽  
Negative Effect ◽  
Descriptive Statistical Analysis

This research aims to find out the determinants of profitability in banking companies. This research is quantitative with the population of banking companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019, and used purposive sampling techniques that obtained samples of 27 banking companies. Data analysis techniques in this research is descriptive statistical analysis and panel data regression. This study obtained the results that BI rate, inflation, and Non Performing Loan (NPL) simultaneously have a significant effect on profitability. While partially, BI rate and inflation have insignificant negative effect on profitability, and NPL has a significant negative effect on profitability.

scholarly journals Misprice, Leverage and Stock Buyback: Evidence in Indonesia

2020 ◽  
Vol 9 (2) ◽  
pp. 98
Author(s):  
Elliv Hidayatul Lailiyah ◽  
Ika Purwanti ◽  
Muhammad Sulton
Keyword(s):  
Data Analysis ◽  
Statistical Analysis ◽  
Stock Prices ◽  
Sampling Method ◽  
Stock Exchange ◽  
Analysis Techniques ◽  
Financial Firms ◽  
Negative Effect ◽  
Stock Buyback ◽  
Positive Effect

Cash distribution by stock buyback is one ways to increase stockholder wealth. This study is to analyze the effect of misprice (misvaluation) and leverage on stock buyback. Limited prior study discussed about stock buyback and misprice especially in Indonesia, theoritically, in Indonesia not only firm with undervalue stock do stock buyback but also firm with overvalue stock. Stock buyback can increase the stock prices, but the implementation in Indonesia is still small. Non-financial firms listed on the Indonesia Stock Exchange from 2010 to 2017 used in this study. Samples were taken by a purposive sampling method based on certain criteria. The data analysis techniques use multiple linear regression statistical analysis. The results showed that misprice has a positive effect on buyback. The different thing found in Indonesia because overvalued firms hold stock buyback. Leverage has a negative effect on stock buyback. Firms with leverage below the target tend to do a stock buyback. In addition, the stock buyback also used to correct prices (for undervalued stock to be fair). The implication in this study is stock buyback not only viewing to correct prices but also giving a signal to the market that the firm is in a good fundamental condition.

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