scholarly journals Influence of Foreign Ownership, Ownership Concentrated, and Environmental Disclosure to Firm Value

2019 ◽  
Vol 1 (2) ◽  
pp. 91-96
Author(s):  
Elfira Roza Fitri ◽  
Enni Savitri ◽  
Al Azhar L
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Foreign Ownership ◽  
Environmental Disclosure ◽  
Purposive Sampling

This study aims to examine the effect of foreign ownership on firm value, the influence of ownership concentrated on firm value, the influence of the environmental disclosure on firm value. The population used in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2014-2017. Samples were determined by using purposive sampling method and obtained sample of 13 companies with a total of 134 observations. Data analysis was done by multiple regression analysis using SPSS program. The results of the research indicate that: 1) foreign ownership influences on firm value, 2) ownership concentrated influences on firm value, 3) environmental disclosure influences on firm value.

scholarly journals ANALISIS PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN DEVIDEN PAYOUT RATIO SEBAGAI VARIABEL INTERVENING

2021 ◽  
Vol 13 (1) ◽  
pp. 15-31
Author(s):  
Sabarudin ◽  
La Sudarman ◽  
Firdaus
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Leverage ◽  
Dividend Payout ◽  
Purposive Sampling

Abstract: This study aims to analysis influence profitability on firm’s value with dividend payout as intervening variable. Sample to be studied in this research is 21 (twenty one) firm’s which have to stay for 5 years in LQ45 index in Indonesian Stock Exchange for period 2009 – 2013. Sampling technique was used is purposive sampling. Method of analysis used multiple regression analysis with SPSS 20. Finding of study is profitability, dividend payout affect significant positive on firm’s value and profitability affect significant positive on dividend payout. Dividend payout still have a role to increase firm’s value because dividend payout affect significant positif directly on firm’s value Keywords : profitability, financial leverage, dividend payout, firm value

PENGARUH PROFITABILITAS, KEBIJAKAN DEVIDEN DAN KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN

2020 ◽  
Vol 15 (1) ◽  
pp. 1
Author(s):  
Hidayah Wiweko ◽  
Meiyana Eka Martianis LT
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Firm Value ◽  
Sampling Method ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Descriptive Statistics ◽  
Significance Level ◽  
Purposive Sampling ◽  
Debt Policy

ABSTRACT The purpose of this study was to determine the effect of profitability, dividend policy and debt policy on the value of the company in state-owned companies (SOEs) listed on the Indonesia Stock Exchange (IDX) in 2013-2018. The variables examined in this study were profitability, dividend policy and debt policy while the sample used in this study used a purposive sampling method. Data analysis uses descriptive statistics, classic assumption tests, multiple regression analysis and hypothesis testing. The error or significance level used is 5%. The results of this study indicate that the profitability variable has a significant effect and debt policy has a significant effect on firm value, while the dividend policy variables have no significant effect on firm value. Keywords : Profitability, Dividend Policy and Debt Policy. ABSTRAK     Tujuan dilakukan penelitian ini adalah untuk mengetahui pengaruh profitabilitas, kebijakan deviden dan kebijakan hutang terhadap nilai perusahaan pada perusahaan Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2013-2018. Variabel yang diteliti dalam penelitian ini adalah profitabilitas, kebijakan deviden dan kebijakan hutang sedangkan sampel yang digunakan dalam penelitian ini menggunakan metode purposive sampling. Analisis data menggunakan statistik deskriptif, uji asumsi klasik, analisis regresi berganda dan pengujian hipotesis. Tingkat kesalahan atau signifikansi yang digunakan adalah 5%. Hasil penelitian ini menunjukkan bahwa variabel profitabilitas berpengaruh dan kebijakan hutang berpengaruh signifikan terhadap nilai perusahaan, sementara variabel kebijakan deviden tidak berpengaruh signifikan terhadap nilai perusahaan. Kata Kunci : Profitabilitas, Kebijakan Deviden dan Kebijakan Hutang

scholarly journals PENGARUH LEVERAGE DAN LIKUIDITAS TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN ROKOK TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE

2020 ◽  
Vol 1 (1) ◽  
pp. 190-197
Author(s):  
Sofi Sani Safitri ◽  
Sigit Prihanto Utomo
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Accounting Conservatism ◽  
Purposive Sampling

This study aims to test the effects of leverage and liquidity on accounting conservatism, this research uses secondary data. Sample of this research is cigarette company from the Indonesian Stock Exchange in 2013-2018. Samples were collected by using purposive sampling method and resulting two companies to be the samples. The observations using descriptive statistic, a test of classical assumption, and multiple regression analysis. This study conclused that independent leverage variabel and liquidity has simultaneously effect to accounting conservatism, and leverage hasn’t effect significantly to accounting conservatism.

scholarly journals PENGARUH KOMPETENSI, INDEPENDENSI, DAN SKEPTISISME PROFESIONAL TERHADAP KUALITAS KINERJA AUDITOR INSPEKTORAT KABUPATEN

2019 ◽  
Vol 8 (2) ◽  
pp. 57-67
Author(s):  
FANDI PRASETYA
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Sampling Method ◽  
Professional Skepticism ◽  
Purposive Sampling ◽  
Performance Quality ◽  
Analysis Technique

This study aims to determine whether competence, independence, and professional skepticism have a partial effect on the quality of the performance of the district inspector's auditors. The research sample used amounted to 150 determined using the purposive sampling method. The data analysis technique used is by using multiple regression analysis. The results showed that competence, independence, and professional skepticism had a partial effect on the quality of the performance of the district inspector's auditors. So that the higher the competence, independence, and professional skepticism of the auditor, the higher the performance of auditors in the district inspectorate.Keywords: Competence, Independence, Professional Skepticism, Auditor Performance Quality, District Inspectorate

scholarly journals Tax Minimization sebagai Pemoderasi Hubungan antara Tunneling Incentive, Bonus Mechanism dan Debt Convenant dengan Keputusan Transfer Pricing

2018 ◽  
Vol 1 (1) ◽  
Author(s):  
Ratna Felix Nuradila ◽  
Raden Arief Wibowo
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Secondary Data ◽  
Purposive Sampling ◽  
Debt Covenant

This research is purposed to determine the effect of tunneling incentive,bonus mechanism and debt covenant to transfer pricing wich ismoderated by tax minimization on multinational firm’s listed atIndonesian Stock Exchange in 2012-2014. The technique of thisanalysis is multiple regression analysis, wich used 33 annual reportfrom secondary data with purposive sampling method. The result ofthis research showed that variabel which are having a significantimpact to transfer pricing are tunneling incentive, debt covenant andmoderation of tax minimization to tunneling incentive.Keywords: Transfer Pricing, Tunneling Incentive, Bonus Mechanism, Debt Covenant, Tax MinimizationJEL Classification: H25, H71, M1

scholarly journals Determinan Pengungkapan Aset Biologis (Studi Empiris pada Perusahaan Agriculture yang Terdaftar di Bursa Efek Indonesia

2020 ◽  
Vol 4 (1) ◽  
pp. 230
Author(s):  
Viona Azzahra ◽  
Elvira Luthan ◽  
Amy Fontanella
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Audit Committee ◽  
Sampling Method ◽  
Agricultural Sector ◽  
Stock Exchange ◽  
Positive Influence ◽  
Purposive Sampling ◽  
Final Sample

Disclosure of biological assets in agricultural companies has been ratified in 2018, which is about PSAK 69. This standard requires agricultural sector companies to provide disclosures about their biological assets. Several studies have been carried out by previous studies. However, studies in Indonesia are still limited. Therefore, there is a desire to investigate this phenomenon. The purpose of this study is to examine the influence of what factors influence the disclosure of biological assets. The population in this study are all agricultural companies listed on the Indonesia Stock Exchange for 2015-2018. The final sample in this study were 50 companies obtained using the purposive sampling method. Data were analyzed using multiple regression analysis. The results of this study indicate that the intensity of biological assets, Public Ownership, Audit Committee Meetings have a positive influence on the disclosure of biological assets.

scholarly journals Pengungkapan Lingkungan, Profitabilitas dan Nilai Perusahaan

2020 ◽  
Vol 17 (2) ◽  
Author(s):  
Iwan Setiadi ◽  
Yumniati Agustina
Keyword(s):  
Regression Analysis ◽  
Firm Value ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Environmental Information ◽  
Environmental Disclosure ◽  
Purposive Sampling ◽  
Environmental Disclosures

This study aims to examine the effect of environmental disclosures on firm value by using profitability as a moderating variable. The research sample is all companies listed on the Indonesia Stock Exchange. The sampling technique used in this study was purposive sampling, which consisted of 143 companies. The analysis of this study uses moderated regression analysis. The results of this study indicate that environmental disclosure has a positive and significant effect on firm value. Proability strengthens the influence of environmental disclosures on firm value. The more environmental information disclosed by the company, the higher the trust of stakeholders in the company, so as to encourage stakeholders to help and cooperate with companies in earning profits, the increase in profits encourages an increase in the value of the company itself. Keywords: environmental disclosure, profitability, firm value

scholarly journals Pengaruh Mekanisme Bonus, Tunneling Incentive, dan Debt Covenant Terhadap Transaksi Transfer Pricing

2020 ◽  
Vol 12 (1) ◽  
pp. 56-66
Author(s):  
Istiqomah ◽  
Baihaqi Fanani
Keyword(s):  
Regression Analysis ◽  
Empirical Study ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Debt Covenant

The Effect of Bonus Mechanisms, Tunneling Incentive and Debt Covenant on Transfer Pricing Transactions. (Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange in 2014-2018).This study aims to determine the effect of bonus mechanism, tunneling incentive and debt covenants on transfer pricing transactions in manufacturing companies listed on the Indonesia Stock Exchange in the period of 2014-2018.The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange in the period 2014-2018. By using purposive sampling method which consists of 6 companies. The data used in the form of financial statements with multiple regression analysis methods are processed using SPSS 23. The results of the study that the bonus mechanism affected the transfer pricing transaction with a significant value of 0.002, tunneling incentive affected the transfer pricing transaction, with a significant value of 0.004 and the debt covennat had no effect on the transfer pricing transaction with a significant value of 0.153.

scholarly journals Pengaruh Profitabilitas, Solvabilitas, dan Aktivitas Persediaan terhadap Audit Delay pada Perusahaan Retail yang terdaftar di Bursa Efek Indonesia Periode 2014-2015

2018 ◽  
Vol 9 (2) ◽  
Author(s):  
Debbianita ◽  
Vinny Stephanie Hidayat ◽  
Ivana
Keyword(s):  
Regression Analysis ◽  
Hypothesis Testing ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
T Test ◽  
F Test ◽  
Research Hypothesis ◽  
Inventory Activity

AbstractThe aim of this research is to determine the effect of profitability, solvability, and inventory activity toward the Audit Delay on retail companies that are listed in Indonesia Stock Exchange. The population of this research is whole of the retail companies that are listed in the Indonesia Stock Exchange in 2014-2015. The method used in this research is explanatory research, and the sampling method used was judgement sampling method. Research hypothesis testing using T test, F test, and multiple regression analysis using SPSS version 20.0. The results show that profitability, solvability, and inventory activity have no effect on audit delay on retail companies that are listed in Indonesia Stock Exchange.Keywords: Audit Delay,  Inventory Activity, Profitability, and Solvability 

scholarly journals Pengaruh Koneksi Politik terhadap Nilai Perusahaan

2020 ◽  
Vol 30 (6) ◽  
pp. 1550
Author(s):  
Winny Evalestine Patriarini
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Firm Value ◽  
Stock Exchange ◽  
Political Connections ◽  
The Political ◽  
Political Connection ◽  
Analysis Model ◽  
A Company

The purpose of this study is to analyze the effect of political connection on firm value. This study uses 160 samples listed on the Indonesia Stock Exchange for the period 2014 to 2018. The analysis used in this study is the Multiple Regression analysis model that is processed with SPSS 20 software. This study found that political connections had a positive and significant effect on firm value. The results show that the political connections that a company has can cause a company to have an advantage so that it can increase the value of the company. Keywords: Political Connection; Firm Value.

Sign in / Sign up

Export Citation Format

Share Document