scholarly journals ANALISIS REAKSI INVESTOR TERHADAP DEBT TO EQUITY RATIO DAN RETURN ON EQUITY RATIO

2019 ◽  
Author(s):  
Agil Lestiyani ◽  
Irdha Yusra
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Stock Returns ◽  
Sampling Method ◽  
Stock Exchange ◽  
Return On Equity ◽  
Analysis Technique ◽  
Negative Effect ◽  
Equity Ratio

This study purpose to test the effect of the debt to equity ratio (DER) and the return on equity ratio (Roe) the reaction of investors (proxy using stock returns). The population used in this study is a telecommunications company listed on the Indonesia Stock Exchange (BEI) during the period 2011-2015 as 7perusahaan. From this, a sample is taken is composed of six companies. It took a period of the 2011-2015 period, using purposive sampling method. Data analysis technique used is multiple linear regression using eviews program. From the results of tests carried out showed that debt to equity ratio is statistically significant effect negative and not on stock returns, which indicated the probability of> 0.05 is -3.314743. Unlike the return on equity ratio is statistically insignificant negative effect on stock returns

scholarly journals PENGARUH KEBIJAKAN DIVIDEN, LEVERAGE PERUSAHAAN DAN PROFITABILITAS TERHADAP RETURN SAHAM

2018 ◽  
Vol 11 (2) ◽  
pp. 32-37
Author(s):  
Raisa Fitri
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Stock Returns ◽  
Quantitative Methods ◽  
Sampling Method ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Return On Equity ◽  
Equity Ratio

This research aimed to analyze the influence the dividend policy proxied by Dividend Payout Ratio (DPR), leverage the company proxied by Debt to Equity Ratio (DER) and profitability proxied by Return On Equity (ROE) to return stock in companies manufacturing sub-sectors of the food and drinks listed in Indonesia Stock Exchange period 20013-2015. This study uses quantitative methods. The sampling technique used purposive sampling method and selected according to established criteria. Model analysis used multiple linear regression. From the analysis of the following results, dividend policy (DPR), the company's leverage (DER), profitability (ROE) either partially or simultaneously has no effect on stock returns

scholarly journals Pengaruh Time Budged Pressure Dan Skeptisisme Profesional Auditor Terhadap Kualitas Audit

2019 ◽  
Vol 1 (4) ◽  
pp. 1933-1948
Author(s):  
Miranty Eka Oktavia ◽  
Herlina Helmy
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Audit Quality ◽  
Primary Data ◽  
Significant Negative Effect ◽  
Analysis Technique ◽  
West Sumatra ◽  
Negative Effect

The research aims to know the: Influence of time budged pressure and skepticism of auditors to audit quality. The population in this research were Inspectorate of West Sumatra Provinc. The sample is determined by total sampling method, that all apparaturs of Inspektorate of West Sumatera Province. The data used in this research is primary data. This research used quetionnaires instrument as much as 32 respondents. Data analysis technique used is multiple linear regression. The result showed that: (1) Time budged pressure has significant negative effect on audit quality, where the tcount  -2,268 < ttable  2,048407 at sig 0,031 < α 0,05, (2) skepticism didn’t significant effect on audit quality, the tcount 0,442 < ttable  2,048407 in sig 0,662 > α 0,05.         

scholarly journals Pengaruh Jaminan Obligasi, Umur Obligasi, Interest Coverage Ratio, dan Manajemen Laba terhadap Peringkat Obligasi

2021 ◽  
Vol 15 (2) ◽  
pp. 130-142
Author(s):  
Suwarmelina Suwarmelina
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Earnings Management ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Bond Ratings ◽  
Coverage Ratio ◽  
Analysis Technique

This study aims to examine the effect of bond guarantees, bond age, interest coverage ratio, and earnings management on bond ratings of bond issuing companies listed on the Indonesia Stock Exchange in 2016-2019. Determination of the sample using purposive sampling method. The number of samples selected was 37 companies. The data analysis technique used is multiple linear regression using the Eviews 11 Student Lite program. The results of this study indicate that bond guarantees affect bond ratings, bond age has no effect on bond ratings, interest coverage ratio affects bond ratings, and earnings management affects bond ratings.

scholarly journals Pengaruh Profitabilitas Dan Kompleksitas Operasi Pada Audit Delay Dengan Ukuran Perusahaan Sebagai Variabel Moderasi

2019 ◽  
pp. 2351
Author(s):  
Adhika Candra Putra ◽  
I Dewa Nyoman Wiratmaja
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Total Sample ◽  
Mining Companies ◽  
Analysis Technique ◽  
Negative Effect

This study aims to examine the effect of profitability and operational complexity on audit delay and test the effect of size of the company as moderating variable. This research was conducted at mining companies listed on Indonesia Stock Exchange in 2013-2017 which were accessed through www.idx.co.id. The sampling method used was purposive sampling with a total sample of 50. The analysis technique used in this study was Multiple Linear Regression to examine the direct effect of profitability and operational complexity on audit delay and Moderated Regression Analysis to test firm size as moderating influence profitability and operational complexity in audit delay. The results showed that profitability had negative effect on audit delay. The operational complexity has no effect on audit delay. The size of the company strengthens the negative effect of audit delay on profitability. Firm size is not able to moderate the influence of operational complexity on audit delay. Keywords: Profitability, complexity of company operation, firm size, audit delay

scholarly journals DAMPAK DIVIDEND YIELD DAN PRICE EARNING RATIO TERHADAP REAKSI INVESTOR PADA PERUSAHAAN MANUFAKTUR DI INDONESIA

2019 ◽  
Author(s):  
Vella Nurhaliza ◽  
Irdha Yusra
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Stock Return ◽  
Sampling Method ◽  
Stock Exchange ◽  
Dividend Yield ◽  
Analysis Technique ◽  
Food And Beverage ◽  
Price Earnings Ratio

This study purposes to test the effect of the dividend yield (DY) and price earnings ratio (PER) to the reaction of investors (proxy using the stock return). The population used in this study is of Manufacturing Subsector Food and Beverage listed on the Indonesia Stock Exchange (BEI) during the period 2011 to 2015 as many as 14 companies. From this, the sample was taken comprising 7 companies. This took a period from period 2011-2015, using purposive sampling method. The Data analysis technique used is multiple linear regression using eviews program. From the results of tests performed showed that the dividend yield was statistically not significant effect return, as indicated by the probability of &gt; 0.05 is 0.5916. Be diffirent with price earnings ratio is a statistically significant effect on return

scholarly journals Pengaruh Audit Tenure dan Kompleksitas Operasi Terhadap Audit Delay Perusahaan Pertambangan di BEI Tahun 2013-2016

2018 ◽  
pp. 1964
Author(s):  
Cokorda Istri Eka Pratiwi ◽  
I Dewa Nyoman Wiratmaja
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Empirical Evidence ◽  
Sampling Method ◽  
Stock Exchange ◽  
Mining Company ◽  
Analysis Technique ◽  
Positive Effect

Delay in publish report finance audits can be a serious problem for company that goes public in Indonesia Stock Exchange. Therefore, it is necessary to conduct a research studying about determination of factors that might affect audit delay. The purpose of this study is to obtain empirical evidence about the effect of tenure audit and complexity operation on audit delay. This research was conducted at a mining company listed on Indonesia Stock Exchange with period of research in year 2013-2016. The method of determining the sample in this study using purposive sampling method with the number of samples 104 samples for 2013-2016 periods. Data analysis technique applied in this research is multiple linear regression. Results research this showed that audit tenure has no effect on audit delay, while complexity operation has a positive effect on audit delay. Keywords: audit delay, tenure audit, complexity operation  

scholarly journals THE EFFECT OF DEBT TO ASSET RATIO (DAR), DEBT TO EQUITY RATIO (DER), AND TOTAL ASSETS TURNOVER (TATO) ON RETURN ON ASSET (ROA) IN COSMETICS AND HOUSEHOLD GOODS SUB SECTOR COMPANIES LISTED IN THE INDONESIA STOCK EXCHANGE YEAR 2016 - 2019

2021 ◽  
Vol 9 (2) ◽  
pp. 136
Author(s):  
Sophira Alifiana ◽  
Novi Permata Indah
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Good Condition ◽  
Return On Assets ◽  
Industry Sector ◽  
Analysis Technique ◽  
Equity Ratio ◽  
Profitability Ratios

The cosmetics and household goods sub-sector is a member of a consumer goods industry sector listed on the Indonesia Stock Exchange. Companies need profitability ratios, to measure effectiveness in earning profits. High profitability is an indicator that the company tends to be in good condition, this makes investors respond positively and increases the value of the company. This study aims to describe and measure how much influence the debt to asset ratio, debt to equity ratio and total assets turnover have on the return on assets of the cosmetics and household goods sub-sector companies for the 2016-2019 period. Sampling was done by using purposive sampling method. The data analysis technique used in this study is multiple linear regression using SPSS 25 software. The results of this study debt to asset ratio and debt to equity ratio have no significant effect on return on assets. While total assets turnover has a positive and significant effect on return on assets.

FAKTOR INKONSISTENSI PERUSAHAAN DALAM PEMBAYARAN DIVIDEN

2017 ◽  
Vol 2 (3) ◽  
pp. 267
Author(s):  
Alfatur Devaki
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Stock Exchange ◽  
Current Ratio ◽  
Dividend Payout ◽  
Return On Equity ◽  
Equity Ratio

<p>During the period 2012-2015 found 46 companies listed in LQ 45 did not consistently pay dividends to shareholders. This is a problem because consitent or stable dividend payouts are very important for investors as an evaluation of owner’s equity. This study aims to determine factors which affect the companies inconsistency in dividend payouts by testing profitability factor which is measured by return on equity, leverage factor which is measured by debt to equity ratio, and liquidity factor which is measured by current ratio on companies listed in LQ 45 in Indonesia Stock Exchange 2012-2015. The population of this research was all of companies listed in LQ 45 in Indonesia Stock Exchange, and the sampel consisted of thirty companies. The analysis was conducted by using multiple linear regression. The results indicated that simultaneously the return on equity, debt to equity ratio, and current ratio affected on dividend payout ratio. While partially the return on equity affected positively on dividend payout ratio, the debt to equity ratio affected negatively on dividend payout ratio, and current ratio did not affect on dividend payout ratio.</p><p>Selama periode 2012-2015 ditemukan 46 perusahaan yang terdaftar dalam Indeks LQ 45 tidak konsisten membayarkan dividen kepada pemegang saham. Hal ini menjadi masalah karena pembayaran dividen yang dilakukan secara konsisten atau stabil sangat penting bagi investor sebagai evaluasi terhadap ekuitas pemilik. Penelitian ini bertujuan untuk menentukan faktor-faktor yang mempengaruhi inkonsistensi perusahaan dalam pembayaran dividen yaitu dengan menguji faktor profitabilitas yang diukur dengan returnon equity, faktor leverage yang diukur dengan debt to equity ratio, dan faktor likuiditas yang diukur dengan current ratio pada perusahaan LQ 45 di Bursa Efek Indonesia periode tahun 2012-2015. Populasi dari penelitian ini adalah seluruh perusahaan LQ 45 di Bursa Efek Indonesia, dan sampel terdiri dari 30 perusahaan. Pengujian dilakukan dengan menggunakan metode analisis regresi linier berganda. Hasil peneltian menunjukkan bahwa return on equity, debt to equity ratio, dan current ratio berpengaruh secara simultan terhadap dividend payout ratio. Sedangkan secara parsial,return on equitydan debt to equity ratio berpengaruh terhadap dividend payout ratio, namun current ratio tidak berpengaruh terhadap dividend payout ratio</p>

scholarly journals PENGARUH PENERAPAN E-FILLING, TINGKAT PEMAHAMAN PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN FORMAL WAJIB PAJAK ORANG PRIBADI

2019 ◽  
Vol 4 (2) ◽  
Author(s):  
Ninis Nur Solichah ◽  
Isnalita ◽  
Noorlailie Soewarno
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
Tax Returns ◽  
Convenience Sampling ◽  
Implementation Level

The purpose of this research to determine the effect of e-Filing implementation,level of tax comprehension, and tax sanction in carrying out their tax obligations. The data were obtained from 178 questionnaires distributed to individual taxpayers who use e-Filing. The population in this research are taxpayers who have used the online SPT reporting program, e-Filing. The sample in this research are 178 individual taxpayers. The method of this sampling is using convenience sampling method. The data analysis technique used is multiple linear regression. The result of this research shows that e-Filing implementation, tax sanction and the level of comprehension taxation has significant effect on compliance. The contribution of this research can provide information about theease of reporting tax returns through e-filing so that more people report taxreturns and pay their taxes and expected to increase knowledge in the field oftaxation.

PENGARUH LATAR BELAKANG PENDIDIKAN DAN LATAR BELAKANG POLITIK TERHADAP PENGAWASAN KEUANGAN DAN BARANG MILIK DAERAH OLEH DEWAN PERWAKILAN RAKYAT DAERAH DENGAN PARTISIPASI MASYARAKAT SEBAGAI VARIABEL PEMODERASI

2019 ◽  
Vol 2 (2) ◽  
pp. 57-65
Author(s):  
Yulita Deisyi ◽  
Meinarni Asnawi ◽  
Aaron M. A. Simanjuntak
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Financial Management ◽  
Sampling Method ◽  
Test Technique ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
Political Background

This study aims to determine the effect of personal background, political background, andcommunity participation as a moderating variable on the supervision of financial management andregional assets. This research was conducted in Pegunungan Bintang Regency using a sample of 31respondents. Sampling method with a saturated sampling method. The data analysis technique usedis the instrument test technique including moderation regression and multiple linear regression. Theresults show partially that the variable background of education, political background, andcommunity participation did not significantly influence the supervision of financial managementand regional assets.

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