scholarly journals AUDIT DELAY PADA PERUSAHAAN PERTAMBANGAN : ANALISIS DAN FAKTOR-FAKTOR PENENTUNYA

2016 ◽  
Vol 5 (1) ◽  
pp. 37
Author(s):  
Liki Melati ◽  
Ardiani Ika Sulistyawati
Keyword(s):  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Analysis Method ◽  
Mining Company ◽  
Size Firm ◽  
Observation Period

This study aimed to analyze the effect of firm size, firm size, solvency, and profitability to the audit delay. This study uses secondary data obtained from the Indonesia Stock Exchange. This population is a mining company listed on the Indonesia Stock Exchange during 2012-2014 period as many as 12 companies. The samples in this study using purposive sampling method. Performed during the observation period of 3 (three) years ie 2012-2014.Data analysis method used is multiple linear regression analysis. The results of the research that company size and profitability significantly influence audit delay. While the size of the firm and the solvency does not significantly influence audit delay.

scholarly journals Pengaruh Proitabilitas dan Rasio Altman Terhadap Harga Saham ( Studi Pada Perusahaan Pertambangan Yang Go Public Di BEI )

2017 ◽  
Vol 2 (1) ◽  
pp. 12
Author(s):  
Desy Wulandari ◽  
Carmidah . ◽  
Adi Wiratno
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Z Score ◽  
Mining Company ◽  
Using Data ◽  
The Impact

This study was intended to indentify the impact of the profitability ratio and ratios in model Altman Z-Score on the prices of stocks. The study was conducted at a go public mining company registered at the Indonesia’s Stock Exchange in 2012-2015. The sample included 8 companies which were taken using purposive sampling method. The data used were the secondary data which were in the form of annual financial statements of the company and were collected using data base collection method. The data were analyzed using multiple linear regression analysis supported with SPSS 24.00 program. The result of the study showed that (1) Profitability ratio are proxied by Return On Asset (ROA) did not significantly affect the prices of stocks with sig. 0,088. (2) Altman’s ratios (Z-Score) significantly contributed to the prices of stocks with sig. 0,009.

scholarly journals Pengaruh Reputasi Underwriter, Reputasi Auditor, Dan Ukuran Perusahaan Terhadap Underpricing Perusahaan Yang Melakukan Initial Public Offering (IPO) di BEI

2021 ◽  
Vol 3 (1) ◽  
pp. 137-152
Author(s):  
Ary Syofian ◽  
Nurzi Sebrina
Keyword(s):  
Initial Public Offering ◽  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Negative Effect ◽  
Official Site ◽  
Public Offering

The purpose of this research is to examine the effect of underwriter's reputation, auditor reputation, and firm size on underpricing. This research is classified as causative research with a quantitative approach. The population are IPO companies listed on the Indonesia Stock Exchange period of 2014 to 2018. By using the purposive sampling method, there were 83 companies as the research’s sample. The type of data used is secondary data obtained from the official site of the Indonesia Stock Exchange and the company's official website. The Hypothesis were tests using multiple linear regression analysis. The results indicate that the underwriter's reputation has a significant negative effect on underpricing level, and the auditor's reputation and firm size has not effect on underpricing.

scholarly journals PENGARUH ASIMETRI INFORMASI, LEVERAGE, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP MANAJEMEN LABA

AJAR ◽  
2021 ◽  
Vol 4 (02) ◽  
pp. 187-204
Author(s):  
Fionissa Noor Rizki
Keyword(s):  
Earnings Management ◽  
Information Asymmetry ◽  
Firm Size ◽  
Sampling Method ◽  
Annual Report ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies

This study aims to investigate the effect of information asymmetry on earnings management, investigate the effect of leverage on earnings management, investigate the effect of firm size on earnings management, and investigate the effect of profitability on earnings management. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2018. The sample used was selected by the purposive sampling method and used secondary data in the form of an annual report. The analytical method used is multiple linear regression analysis to analyze the dependent variable, earnings management, and the independent variables are information asymmetry, leverage, firm size, and profitability. The results showed that information asymmetry did not have a significant impact on earnings management, but leverage, firmsize, and profitability had a positive and significant impact on earnings management.

scholarly journals PENGARUH CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK PERUSAHAAN

2021 ◽  
Vol 8 (1) ◽  
pp. 109
Author(s):  
Delitha Magfira E.G ◽  
Murtanto Murtanto
Keyword(s):  
Corporate Governance ◽  
Firm Size ◽  
Audit Committee ◽  
Sampling Method ◽  
Negative Impact ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Analysis Method ◽  
Tax Aggressiveness

<p>The objective of this research is to examine and analyze the effect of corporate governance, firm size and profitability towards tax aggressiveness. The sampel was extracted using purposive sampling method, which is 61 mining companies that listed in Indonesia Stock Exchange for the period of 2017-2019. This research uses multiple linear regression analysis method. The result from this research showed that independent commissioners and firm size have negative impact towards tax aggresiveness, while institusional ownership have a positif impact towards tax aggressiveness, and audit committee and profitability have no impact towards Tax Aggressiveness.</p>

scholarly journals ANALISIS PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LEVERAGE, DAN PENGUNGKAPAN SOSIAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2015

2018 ◽  
Vol 12 (1) ◽  
pp. 29-57
Author(s):  
Loh Wenny Setiawati
Keyword(s):  
Firm Size ◽  
Manufacturing Industry ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Multiple Linear Regression Analysis ◽  
Corporate Value ◽  
The People ◽  
Social Disclosure

Economic growth that affects the welfare of the people can be pursued by investing. Investors will be interested to invest when the value of the company is high. Corporate value is an important concept for investors, because it is an indicator for the market to assess the company as a whole.  This study aims to examine the effect of profitability, firm size, leverage, and social disclosure of corporate value. This research uses purposive sampling method in conducting sample selection. The statistical method used to test the hypothesis is multiple linear regression analysis. This study uses 81 manufacturing industry companies listed on the Indonesia Stock Exchange in the period 2011-2015.  The results of this study indicate that profitability, firm size, leverage, and social disclosure affect the value of the company.

scholarly journals Firm Size, Board Size, And Ownership Structure And Risk Management Disclosure

2019 ◽  
Vol 5 (2) ◽  
pp. 117-137 ◽  
Author(s):  
Dwi Pangestuti ◽  
Erika Takidah ◽  
Ratna Anggraini ZR
Keyword(s):  
Risk Management ◽  
Firm Size ◽  
Ownership Structure ◽  
Annual Report ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Analysis Method ◽  
Board Size ◽  
Level Of Significance

This research aims to examine the influence of firm size, board size, and ownership structure on risk management disclosure on syariah banking in Indonesia 2011-2014. This research uses secondary data which is the annual report of syariah banking. The sample was selected by purposive sampling which are 10 syariah banking qualified in this research. This research conducts multiple linear regression analysis method to examine the hypothesis in the level of significance 5%. The result of this research showed that firm size, board size and public ownership have influence on risk management disclosure. Meanwhile, the institutional ownership didn’t have a significant impact on risk management disclosure

scholarly journals Pengaruh Profitabilitas, Likuiditas, Struktur Aktiva, Ukuran Perusahaan, dan Tax Avoidance Terhadap Struktur Modal

2021 ◽  
Vol 5 (1) ◽  
pp. 168
Author(s):  
Muhammad Efendi ◽  
Kartika Hendra Titisari ◽  
Suhendro Suhendro
Keyword(s):  
Capital Structure ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Food And Beverage ◽  
Data Source

This study aims to determine the effect of profitability, liquidity, asset structure, company size, and tax avoidance on capital structure. The population in this study is the food and beverage sub-sector companies listed on the Indonesia Stock Exchange (BEI) 2016-2019. The sample was selected from the purposive sampling method and got a sample of 10 companies from several criteria. The data source is secondary data from the website www.idx.co.id. This research uses multiple linear regression analysis. The results of this research indicate that profitability affects the capital structure. Meanwhile, liquidity, asset structure, company size and tax avoidance have no effect on capital structure.

scholarly journals Capital Structure Evaluation Based Company Sizes And Profitability

2020 ◽  
Vol 20 (2) ◽  
Author(s):  
Aprih Santosa ◽  
Sri Yuni Widowati ◽  
Emaya Kurniawati
Keyword(s):  
Capital Structure ◽  
Firm Size ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies ◽  
Structure Evaluation ◽  
Positive Effect

The purpose of this study is to evaluate the effect of : (1) Firm Size on Profitability (ROA). (2) Firm Size on Capital Structure (DER). (3) Profitability (ROA) on Capital Structure (DER) in the Manufacturing Sector Automotive Companies and Components on the IDX. The data used are secondary data using a sample of 13 automotive sector manufacturing companies and components listed on the Indonesia Stock Exchange in 2016-2018. Sampling was done using a sensus method. This research uses a quantitative approach and the analysis technique used is multiple linear regression analysis (path analysis. The results of this study are: (1) FirmSize significantly has a positive effect on profitability (ROA). (2) Firm Size significantly has a positive effect on capital structure (DER). (3) Profitability (ROA) significantly has a positive effect on capital structure (DER).

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)

scholarly journals PENGARUH DANA PIHAK KETIGA DAN LOAN TO DEPOSIT RATIO (LDR) TERHADAP RETURN ON ASSETS (ROA) PADA PERBANKAN BUMN PERIODE 2010-2019

2021 ◽  
Vol 10 (2) ◽  
pp. 196-213
Author(s):  
Farida Citra Dewi ◽  
Heikal Muhammad Zakaria
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Third Party ◽  
Analysis Method ◽  
Return On Assets

This study aims to determine the Effect of Third Party Funds and Loan to Deposit Ratio (LDR) on Return on Assets (ROA). This research was conducted at SOE Banks listed on the Indonesia Stock Exchange Period 2010-2019. This study uses multiple linear regression analysis method with a total sampling method. The results showed that: Third Party Funds had a positive and significant effect on Return on Assets (ROA). Loan to Deposit Ratio (LDR) has no significant effect on Return on Assets (ROA). Simultaneous Third Party Funds and Loan to Deposit Ratio (LDR) have a significant effect on Return on Assets (ROA).

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