scholarly journals PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP PENGUNGKAPAN LINGKUNGAN

2020 ◽  
Vol 1 (3) ◽  
pp. 493-506
Author(s):  
Hilmi Hilmi ◽  
Mutia Rinanda

This study aims to examine the effect of profitability and leverage on environmental disclosure of companies on the Indonesia Stock Exchange. This study uses secondary data in the form of annual reports during 2016-2018 accessed on www.idx.co.id. The population in this study is 641 companies and the samples are 48 companies selected using the Purposive sampling method. The data analysis method used is multiple linear regression with the help of the SPSS program. The results show that profitability affect environmental disclosure and leverage affect negative environmental disclosure.

2018 ◽  
Vol 9 (2) ◽  
pp. 33-49
Author(s):  
Karina Harjanto

The purpose of this research is to examine the effect of company’s size, profitability, solvability, and the size of the accounting firm towards audit delay. The object in this research are property and real estate companies listed in Bursa Efek Indonesia (BEI) for the period 2013-2015. The sample is selected by purposive sampling method. There are 42 companies selected as sample. Data used in this research is a secondary data such as audited financial reports. Data analysis uses multiple linear regression. The result of this research shows that company’s size, profitability, and solvability have no influence on audit delay, while the size of accounting firm has significant positive influences on audit delay. The result also shows that company’s size, profitability, solvability, and the size of of the accounting firm simultaneously influence audit delay. Keywords: audit delay, company’s size, profitability, solvability, size the accounting firm


Eksos ◽  
2020 ◽  
Vol 16 (2) ◽  
pp. 95-109
Author(s):  
Uyun Sundari ◽  
Ratno Agriyanto ◽  
Dessy Noor Farida

This research was conducted to determine the effect of profitability, institutional ownership and company age on integrated reporting. Type of research is quantitative with multiple linear regression data analysis techniques using the SPSS application. The data tested is secondary data. The population of this study is mining companies listed on the Indonesia Stock Exchange with the period 2016-2018. The sample uses a purposive sampling method which amounts to 48 samples. The results of this study indicate that first, profitability and institutional ownership have no effect on integrated reporting. Second, the age of the company affects the integrated reporting. Third, simultaneous profitability, institutional ownership and age of the company affect the integrated reporting.


2019 ◽  
Vol 1 (2) ◽  
pp. 135-142
Author(s):  
Ahmad Rifai ◽  
Suci Atiningsih

The purpose of this study is knowing the effect of leverage, profitability, capital intensity, and earnings management on tax avoidance. The period of this study is 5 (five) years, from 2013 to 2017. The data used are secondary data. The population is mining sector companies listed on the Indonesia Stock Exchange from 2013 to 2017 with a total of 47 companies. The sample selection is determined by the purpose sampling method and the samples used are 11 companies with a total of 55 data. The data analysis method is multiple linear regression. The results show that profitability, capital intensity, and earnings management negatively affect tax avoidance. Leverage has no effect on tax avoidance.


2016 ◽  
Vol 4 (2) ◽  
Author(s):  
Ismail Razak

The aim of this study was to analize the influence of promotion and price on purchase intention of customers of IndiHome in Province of DKI Jakarta. Secondary data was obtained from PT. Telekomunikasi Indonesia, Tbk, while primary data was obtained from customers of PT. Telekomunikasi Indonesia, Tbk in Province of DKI Jakarta through admission filling of questionnaire by using scale of Likert. In this study, accident sampling method was used and data analysis method was simple linear regression and multiple linear regression. The results of this study indicated that promotion and price positively and significant influenced the purchase intention of customers of IndiHome in Province of DKI Jakarta. The conclution of this study is that price was dominant than the promotion in influencing the purchase intention of customers of IndiHome in Province of DKI Jakarta.


2020 ◽  
Vol 1 (1) ◽  
pp. 235-244
Author(s):  
Evi Fujilestari ◽  
Radia Purbayati ◽  
Fatmi Hadiani

The purpose of this research is to test the effect of receivable turnover and inventory turnonver toward Return On Asset (ROA). The research sample are used Automotive Companies Listed on Indonesia Stock Exchange Period 2013 – 2018, using purposive sampling method are 6 companies. The data are used secondary data from financial statement of companies published by Indonesia Stock Exchange through the official website of Indonesia Stock Exchange namely www.idx.co.id. Analyse technique are used the multiple linear regression with EViews of 10 version. The results showed that receivable turnover has no significant effect on ROA with significance value greater than 0.05, which is 0.8201, inventory turnover is positive and significant with significance value smaller than 0.05, which is 0.0065.


Author(s):  
Farah Margaretha ◽  
Asmara Dhonna

<p class="Style1"><em>The purpose of this research is to find out the influence of concentrated ownership of two largest shareholder on go public service company performance in Indonesian. In this research, the data are collected from 15 company which are listed at Jakarta Stock Exchange from 2001 until 2006 with purposive sampling method. This research uses multiple linear regression as the analysis method. The results find out that there is influence between concentrated ownership and company performance which uses Return On Asset as the measures. The result also show there is no influence between Growth Revenue Rate and Return On Asset. So, the best contribution for this this research is managers have to attention to this factor more carefully .</em></p><p class="Style1"><strong><em><br /></em></strong></p>


2019 ◽  
Vol 7 (2) ◽  
pp. 90-96
Author(s):  
Devina Subarnas ◽  
Yuliana Gunawan

The research aims to decide the effect of good corporate governance on profitability in banking companies listed on Indonesia stock exchange from 2016 to 2017. This researchwas an explanatory research, using secondary data. The sample was selected using the purposive sampling method, which resulted in a total of 28 sample companies. The data analysis used was multiple linear regression. The results show that the board of directors significantly affect profitability and independent commissioners does not significantly affect profitability. Simultaneously, board of directors and independent commissioners significantly affect profitability.


Academia Open ◽  
2021 ◽  
Vol 4 ◽  
Author(s):  
Esty Nugraheni ◽  
Nurasik

This study aims to analyze the effect of intellectual capital disclosure on financial performance and firm value in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. The sampling method used is purposive sampling method. The number of companies that were sampled in this study were 14 banking companies listed on the IDX in the 2015-2019 period. The data used is secondary data. The data analysis method used in this research is PLS 3.2. The results of this study indicate that Intellectual Capital Disclosure affects the company's financial performance (ROA) in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. Intellectual Capital Disclosure has an effect on firm value in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period.


2016 ◽  
Vol 4 (3) ◽  
Author(s):  
Ismail Razak ◽  
Ryan Ichwanto

The aim of this study was to analize the influence of product quality and service quality on customers loyalty. Secondary data was obtained from PT. Global Shinsei Indonesia, while primary data was obtained from customers of PT. Global Shinsei Indonesia, Tbk through admission filling of questionnaire by using scale of Likert. In this study, accident sampling method was used and data analysis method was simple linear regression and multiple linear regression. The results of this study indicated that product quality no significant and service quality significant influenced the customers loyalty. The conclution of this study is that service quality was dominant than the product quality in influencing customers loyalty


2018 ◽  
Vol 6 (2) ◽  
Author(s):  
Ismail Razak, SE., MS. ◽  
Silviana Fadilla Prasevie

The purpose of this study was to analize the impacts of service quality and customer value on the satisfaction of customers. Questionnaires are used to collect data from Boks Café customer in Bumiayu, Kabupaten Brebes, Central java by using scale of Likert. In this study, accident sampling method was used and data analysis method was simple linear regression and multiple linear regression. The results of this study indicated that service quality and customer value positively and significant influenced the satisfaction of customers. The conclution of this study is that customer value was dominant than service quality in influencing the satisfaction of customers


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