PENGARUH KEBIJAKAN DIVIDEN DAN UKURAN PERUSAHAAN TERHADAP LEVERAGE PERUSAHAAN DENGAN INVESTMENT OPPORTUNITY SET (IOS) SEBAGAI VARIABEL MODERASI PADA SEKTOR TRADES, SERVICES & INVESTMENT YANG TERDAFTAR DI BEI

Secondary Data ◽

Retail Trade ◽

Financial Statement ◽

Investment Opportunity ◽

Investment Opportunity Set ◽

This study aims to test empirically analysis of the effect of dividend policy andfirm size on corporate leverage with investment opportunity set as a moderation variable.Hypothesis testing in this study using Moderated Regression Analysis (MRA). The sampleis done by using purposive sampling method. The data used are secondary data in theform of financial statement data from the retail industry sub-sector (retail trade) from2014-2016. Statistical methods used multiple linear regression analysis using ModeratedRegression Analysis (MRA) testing, classical assumption, and hypothesis. The results ofthis study indicate that dividend policy has a negative and insignificant effect onleverage, firm size has a positive and significant impact on corporate leverage. Whileusing Moderated Regression Analysis (MRA) indicates that the Investment Opportunity Set(IOS) does not affect the relationship between dividend policy and corporate leverageand Investment Opportunity Set (IOS) also does not affect the relationship betweencompany size and company leverage

ANALISIS PENGARUH KEBIJAKAN DIVIDEN DAN UKURAN PERUSAHAAN TERHADAP LEVERAGE PERUSAHAAN DENGAN INVESTMENT OPPORTUNITY SET (IOS) SEBAGAI VARIABEL MODERASI PADA SEKTOR TRADE, SERVICES & INVESTMENT YANG TERDAFTAR DI BEI

10.31219/osf.io/h3gt8 ◽

2019 ◽

Author(s):

Yakobus Novritwo Sigalingging ◽

Aminar Sutra Dewi

Keyword(s):

Firm Size ◽

Sampling Method ◽

Dividend Policy ◽

Secondary Data ◽

Retail Trade ◽

Financial Statement ◽

Investment Opportunity ◽

Insignificant Effect ◽

Investment Opportunity Set ◽

Retail Company

In the year 2017 there is a decrease in buying interest of the community, can be seen from the declining growth rate of business sub-sector that is retail company. This study aims to test empirically analysis of the effect of dividend policy and firm size on corporate leverage with investment opportunity set (IOS) as a moderation variable. The sample is done by using purposive sampling method. The data used are secondary data in the form of financial statement data from the retail industry sub-sector (retail trade) from 2014-2016. The result of this research shows that dividend policy has negative and insignificant effect to company leverage, firm size has negative and significant effect to company leverage. While using Moderated Regression Analysis (MRA) indicates that Investment Opportunity Set (IOS) have positive and insignificant effect to company leverage and Investment Opportunity Set (IOS) also have positive and insignificant effect to company leverage.

Investment Opportunity Set sebagai Pemoderasi Pengaruh Profitabilitas, Kepemilikan Manajerial, dan Ukuran Perusahaan terhadap Kebijakan Utang

JURNAL AKUNTANSI DAN BISNIS Jurnal Program Studi Akuntansi ◽

10.31289/jab.v7i1.4289 ◽

2021 ◽

Vol 7 (1) ◽

pp. 23-32

Author(s):

Suriani Ginting ◽

Seti Eli Larosa ◽

Sonya Enda Natasha S Pandia

Keyword(s):

Regression Analysis ◽

Firm Size ◽

Absolute Difference ◽

Managerial Ownership ◽

Investment Opportunity ◽

Investment Opportunity Set ◽

The Relationship ◽

Debt Policy

This research aims to determine and analyze the influence of Profitability, Managerial Ownership, Firm Size in Debt Policy with Investment Opportunity Set as a moderating variable. The populations in this research were 177 companies. The sampling method in this research was purposive sampling and obtained 19 sample companies. Analysis of data method used multiple linear regression analysis and regression analysis moderating variable with absolute difference value method.The result of analysis shows that simultaneously Profitability, Managerial Ownership, Firm Size have a significant effect on Debt Policy. Partially, Profitability, Managerial Ownerdhip have a significant effect on Debt Policy. While Firm Size have a not significant on Debt Policy. And Investment Opportunity Set is not able to moderate the relationship between Profitability, Managerial Ownership, and Firm Size

Influence of Profitability, Investment Opportunity Set (Ios) Leverage and Dividend Policy on Firm Value in The L Service in Indonesia Stock Exchange

JURNAL TERAPAN MANAJEMEN DAN BISNIS ◽

10.26737/jtmb.v3i2.346 ◽

2017 ◽

Vol 3 (2) ◽

pp. 235

Author(s):

Khuzaini Khuzaini ◽

Dwi Wahyu Artiningsih ◽

Lina Paulina

Keyword(s):

Significant Influence ◽

Firm Value ◽

Dividend Policy ◽

Stock Exchange ◽

Sampling Technique ◽

Investment Opportunity ◽

Industrial Services ◽

Investment Opportunity Set

<p>This research was aimed to analyze the significant influence of profitability, investment opportunity set (ios), leverage and dividend policy partially or simultaneously on firm value. The sample used in this research was Industrial Services in Indonesia Stock Exchange period 2013 to 2015 as many as 28 companies taken by using purposive sampling technique. Hypothesis testing of research using multiple linear regression analysis by SPSS 21 for windows programs. This research found that: (1) profitability has significant influence partially on firm value; (2) investment opportunity set (ios) has significant influence partially on firm value; (3) leverage has no significant influence partially on firm value; (3) the dividend policy has no significant influence partially on firm value; (5) profitability, investment opportunity set (ios), leverage and dividend policy have significant influence simultaneously on firm value with influence value of 46.7%.</p>

Pengaruh Earning Per Share, Debt To Equity Ratio Dan Return On Equity Terhadap Saham LQ45

Jurnal Ilmiah Bisnis dan Ekonomi Asia ◽

10.32812/jibeka.v12i2.9 ◽

2018 ◽

Vol 12 (2) ◽

pp. 66-75

Author(s):

Rini Trah Purboyanti ◽

Ahmad Nizar Yogatama

Keyword(s):

Regression Analysis ◽

Linear Regression ◽

Stock Prices ◽

Secondary Data ◽

Financial Statement ◽

Return On Equity ◽

Analysis Technique ◽

Equity Ratio

This study aims to analyze how much Earning Per Share, Debt to Equity Ratio and Return On Equity to stock prices in companies indexed by the 2015-2017 LQ45 period. The population of this study is the LQ45 company that is consistently indexed in 2015-2017. The sample of this study uses purposive sampling. The sample in this study were 35 companies. The type of data used is secondary data derived from a summary of financial statement records. The analysis technique uses multiple linear regression analysis. The results of the study found that Earning Per Share had an effect on stock prices, while Debt to Equity Ratio and Return On Equity had no effect on stock prices for LQ45 indexed companies consistently in the 2015-2017 period.

The Effect of Company Growth on Firm Value with Debt Policy as Moderation in Service Sector Industries

International Journal for Innovation Education and Research ◽

10.31686/ijier.vol8.iss8.2538 ◽

2020 ◽

Vol 8 (8) ◽

pp. 445-453

Author(s):

Muhammad Syahrial Syahrial ◽

Yuliansyah Yuliansyah ◽

Sudrajat Sudrajat

Keyword(s):

Regression Analysis ◽

Firm Value ◽

Service Sector ◽

Stock Exchange ◽

Secondary Data ◽

Revenue Growth ◽

Asset Growth ◽

This research aims to analyze the effect of asset growth, revenue growth on Firm value, and moderated by leverage. The population in this study is non-banking service companies listed on the Indonesia Stock Exchange in the period 2014 - 2018.Sampling in this study uses a purposive sampling method which produces as many as 55 research samples. The data used in this study are secondary data. The analysis technique uses multiple linear regression analysis and moderated regression analysis using the classic assumption test. Test result shows (i)assets growth has a positive significant effect on firm value, (ii)revenue growth does not affect firm value, (iii)As for moderation, leverage strengthens the effect of the relationship between asset growth and firm value, (iv)However, leverage weakens the relationship between revenue growth and firm value.

The Association Between the Severity of the Mandibular Inferior Cortex Porosity and the Number of Remaining Teeth in Elderly Indonesian People

10.21203/rs.2.13979/v1 ◽

2019 ◽

Author(s):

Bramma Kiswanjaya ◽

Hanna H Bachtiar-Iskandar

Keyword(s):

Regression Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Secondary Data ◽

Nonparametric Tests ◽

Cross Sectional ◽

Panoramic Radiographs ◽

Abstract Background The purpose of this study was to investigate the association between the severity of the mandibular inferior cortex (MIC) porosity and the number of remaining teeth in elderly Indonesian people.Materials and methods This cross-sectional study was conducted by measuring secondary data on panoramic digital examinations of patients aged 50 years and older. A total of 428 panoramic radiographs were measured from January 2017 to December 2018. The number of remaining teeth (including the third molars) was evaluated. Mandibular porosity was measured by using panoramic radiographs, according to the MIC classification: normal; mildly to moderately eroded; and severely eroded cortex.Statistical analysis used Data analysis was done using Mann-Whitney nonparametric tests to verify the relationship between the MIC classification and the number of remaining teeth. Multiple linear regression analysis was performed to investigate the relationship between confounding variables.Results A significant correlation was found between MIC classification and the number of remaining teeth on the Mann-Whitney test (P < 0.001). Multiple linear regression analysis showed that MIC classification was significantly associated with the value of the number of remaining teeth after controlling for gender and age (β = -0.37, R2 = 0.22, P < 0.001). Subjects with MIC class 3 were 7.14 times more likely to lose their teeth than subjects with MIC class 1 or class 2.Conclusions Our study demonstrated that there was an association between the severity of mandibular inferior cortex porosity and the number of remaining teeth in elderly Indonesian people.

Pengaruh Profitabilitas, Leverage, Dan Likuiditas Terhadap Ketepatan Waktu Penyajian Laporan Keuangan Pada Perusahaan Subsektor Perdagangan Eceran yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019

Kompak :Jurnal Ilmiah Komputerisasi Akuntansi ◽

10.51903/kompak.v14i2.528 ◽

2021 ◽

Vol 14 (2) ◽

pp. 275-282

Author(s):

Reza Budi Pratomo ◽

Munari

Keyword(s):

Financial Reporting ◽

Stock Exchange ◽

Secondary Data ◽

Financial Statements ◽

Total Sample ◽

Retail Trade ◽

Financial Statement ◽

Analysis Technique

The purpose of this research is to test and prove the factors that influence the timeliness of the company's financial reporting. The variables used in this study are profitability, leverage, and liquidity as independent variables, while the timeliness of the presentation of financial statements as the dependent variable. The population in this case research is a retail trade sub-sector company registered in Indonesia Stock Exchange 2015-2019. This study uses secondary data obtained from www.idx.co.id and related company websites. The data taken is company data for the 2015-2019 period with using purposive sampling, so that the total sample obtained is 7 companies. The analysis technique in this research is multiple linear regression analysis using SPSS 25 software. The results showed that profitability and leverage did not affect the timeliness of the presentation of financial statements, while liquidity affects the timeliness of financial statement presentation.

Kepemilikan Institusional dan Transparansi Informasi terhadap Penghindaran Pajak: Sebelum, Saat, dan Setelah Tax Amnesty

JURNAL EKONOMI PERJUANGAN ◽

10.36423/jumper.v1i2.250 ◽

2019 ◽

Vol 1 (2) ◽

Author(s):

Razali Razali ◽

Ferawati Ferawati

Keyword(s):

Regression Analysis ◽

Tax Avoidance ◽

Secondary Data ◽

Institutional Ownership ◽

Analysis Data ◽

Financial Statement ◽

Analysis Method ◽

Tax Amnesty

This study aims to analyze the effect of institutional ownership and transparency of information on tax avoidance before, during, and after tax amnesty. This study uses secondary data obtained from the company’s financial statement of companies listed in Indeks of LQ-45 from 2015-2017 represented timeline of tax amnesty. The data analysis method used in this research is multiple linear regression analysis. Data collected will be processed by using SPSS. The result of this study shows that institutional ownership and transparency of information has no effect on tax avoidance. The highest tax avoidance ratio occured in 2016, when tax amnesty was conducted.

Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Likuiditas dan Sales Growth terhadap Kebijakan Dividen (Studi Empiris pada Perusahaan LQ45 Yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018)

Jurnal Ilmiah Universitas Batanghari Jambi ◽

10.33087/jiubj.v20i3.1017 ◽

2020 ◽

Vol 20 (3) ◽

pp. 814

Author(s):

Arifa Nur Azizah ◽

Riana R Dewi ◽

Purnama Siddi

Keyword(s):

Regression Analysis ◽

Dividend Policy ◽

Stock Exchange ◽

Secondary Data ◽

Financial Statements ◽

Test Method ◽

Company Size ◽

Sales Growth

This study aims to examine and analyze the effect of company size, profitability, leverage, liquidity and sales growth on dividend policy on LQ45 companies listed on the Indonesia Stock Exchange in 2016-2018. The population of this study is all companies belonging to the LQ45 index listed on the Indonesia Stock Exchange in 2016-2018. The use of samples in research using Purposive Sampling with certain criteria in order to obtain 66 data samples to be studied. The data used are secondary data sourced from financial statements. This research uses Multiple Linear Regression Analysis Test method. From these tests it can be seen that Company Size, Profitability and Leverage affect Dividend Policy. While Liquidity and Sales growth does not affect the Dividend Policy in LQ45 Companies in 2016-2018.

FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PRODUKSI INDUSTRI PERABOT DI KECAMATAN JEUMPA KABUPATEN BIREUN

JURNAL EKONOMIKA INDONESIA ◽

10.29103/ekonomika.v8i2.1728 ◽

2019 ◽

Vol 8 (2) ◽

pp. 48

Author(s):

Agus Susanti ◽

Devi Andriyani

Keyword(s):

Regression Analysis ◽

Secondary Data ◽

Raw Material ◽

Furniture Industry ◽

Investment Value ◽

Production Value ◽

Relationship Of ◽

This study aims to analyze the Factors that Influence the Value of Furniture Industry Production in the Sub-district of Jeumpa District Bireuen in 2017. The data used in this study is secondary data. The method use to analyze the relationship of the dependent variable independently is the method of multiple Linear Regression Analysis. The results of the research are partially Labor and Investment Value have a positive and significant effect on the Value of Furniture Industry Production in the Sub-district of Jeumpa District Bireuen. Raw Material costs do not affect the Value of Furniture Industry Production in the Sub-district of Jeumpa District Bireuen. Simultaneously Labor, Investment Value and Raw Material Cost have a positive and significant effect on the Production Value of the Bireuen district of Jeumpa Sub-district Funiture Industry. The amount of influence is equal to 0,6080 or 60,80% . While the rest is influenced by other variables outside the model at 39,20 %.