Pengaruh Return on Assets, Current Ratio dan Firm Size Terhadap Prediksi Kebangkrutan  Dengan Struktur Modal sebagai Variabel Moderasi

This study aims to determine: the prediction results of bankruptcy in basic and chemical industry companies listed on the IDX for the 2016-2019 period and to determine the effect of return on assets, current ratio and company size on financial distress. Based on the purposive sampling method, there were 38 companies sampled. The method of analysis used is descriptive statistical method using Moderated Regression analysis tools. The results of this study indicate that the current ratio has a significant positive effect on financial distrees. Return on assets and company size have no effect on financial distrees. Capital structure is able to moderate the relationship between return on assets and financial distress. The capital structure is unable to moderate the relationship between current ratios and company size to financial distress in basic industrial and chemical companies. By using the Grover model, it can be that of the thirty eight samples all companies have no potential.

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Peranan Growth Opportunity dan Faktor Internal Terhadap Struktur Modal Perusahaan Manufaktur Anggota Jakarta Islamic Index

International Journal of Social Science and Business ◽

10.23887/ijssb.v4i3.24990 ◽

2020 ◽

Vol 4 (3) ◽

Author(s):

Wafa Anggraeny ◽

Robiyanto Robiyanto

Keyword(s):

Regression Analysis ◽

Capital Structure ◽

Sampling Method ◽

Company Size ◽

Significant Positive Effect ◽

Manufacturing Companies ◽

Analysis Techniques ◽

Independent Variables ◽

Growth Opportunity ◽

Positive Effect

The study aims to analyze the factors that determine the capital structure of the manufacturing companies listed in the Jakarta Islamic Index (JII) during the period of 2015 – 2018. The independent variables in this research are profitability, asset structure, company size, and growth opportunity. Samples were taken by using the purposive sampling method and obtained 10 companies as research samples. Data analysis techniques use a regression analysis of data panel. The results of the regression panel in this study showed that profitability had a significant positive effect on capital structure. The asset structure, firm size and growth opportunity variables do not significantly influence the company's capital structure. The implication of this research is that companies need to pay attention to profitability variable in determining capital structure.

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PENGARUH UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING: STUDI EMPIRIS DI BEI

Jurnal Riset Manajemen dan Bisnis ◽

10.21460/jrmb.2020.151.344 ◽

2020 ◽

Vol 15 (1) ◽

pp. 13

Author(s):

Jove Vernando ◽

Teguh Erawati

Keyword(s):

Capital Structure ◽

Path Analysis ◽

Firm Size ◽

Firm Value ◽

Sampling Method ◽

Company Size ◽

Significant Positive Effect ◽

Purposive Sampling ◽

Company Value ◽

Positive Effect

ABSTRACT This study aims to examine whether capital structure influences firm size, firm size influences firm value, capital structure influences firm value with firm size as an intervening variable.This study sampled manufacturing companies listed on the Indonesia Stock Exchange. The type of data used in conducting this research is secondary data in the form of the company's annual financial statements. During the 2016-2018 period, there were 81 samples in the property sector. The sampling method used in this study was purposive sampling. Namely the sampling method determined by researchers in accordance with certain criteria. Property sector companies are 29 sample companies. Data were analyzed using path analysis. The results of the study include (1) Company size has significant positive effect on firm value, (2) company size has significant positive effect on capital structure, (3) capital structure has significant positive effect on firm value, (4) Company size has significant positive effect on company value with Capital Structure as an intervening variable.Keywords: company size, company value, capital structure ,path analysisABSTRAK Penelitian ini bertujuan untuk menguji apakah struktur modal berpengaruh tehadap ukuran perusahaan, ukuran perusahaan berpengaruh terhadap nilai perusahaann, struktur modal berpengaruh terhadap nilai perusahaan dengan ukuran perusahaan sebagai variabel intervening. Penelitian ini mengambil sampel perusahaan-perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Jenis data yang digunakan dalam melakukan penelitian ini merupakaan data sekunder berupa laporan keuangan tahunan perusahaan. Selama periode 2016-2018, terdapat 81 sampel disektor property. Metode penentuan sampel digunakan dalam penelitian ini adalah purposive sampling. Yaitu metode pengambilan sampel yang ditetapkan oleh peneliti sesuai dengan kriteria tertentu. Perusahaan sektor property adalah 29 sampel perusahaan. Data dianalisis dengan menggunakan path analysis. Hasil penelitian meliputi (1) Ukuran Perusahaan berpengaruh positif signifikan terhadap Nilai Perusahaan, (2) ukuran perusahaan berpengaruh positif signifikan terhadap Struktur Modal, (3) struktur modal berpengaruh positif signifikan terhadap nilai perusahaan, (4) Ukuran Perusahaan berpengaruh positif signifikan terhadap Nilai Perusahaan dengan Struktur Modal sebagai variabel intervening.Kata kunci: ukuran perusahaan , nilai perusahaan, struktur modal, path Analysis

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Capital structure, capital investment and profitability among Malaysian listed firms

International Journal of Engineering & Technology ◽

10.14419/ijet.v7i4.9.20609 ◽

2018 ◽

Vol 7 (4.9) ◽

pp. 14

Author(s):

Yamunah Vaicondam ◽

Ramakrishnan Ramakrishnan

Keyword(s):

Capital Structure ◽

Capital Investment ◽

Moderating Effect ◽

The Other ◽

Capital Investments ◽

Significant Positive Effect ◽

Listed Firms ◽

Empire Building ◽

The Relationship ◽

Positive Effect

Capital investments are referred as a critical managerial decision on firm's fixed asset for generating profitability. However, the empirical finding shows that not every capital investment has a significant positive effect on profitability. Literature indicates mixed results of examining the capital investment relationship with firm's profitability, which vary in respects to the debt structure. On the other hand, strong government reinforcement has pushed Malaysia up as one of the top ten countries with robust private capital investment in the year 2004. Since the capital investments are typically irreversible and hypothesized as profit generator, the first aim of this study is to examine the effect of the capital investment on the firm's profitability across firms and sectors. The second aim is to examine the moderating effect of capital structure on the relationship between capital investment and profitability across firms and sectors. This study utilized pooled ordinary least squares and fixed effect analysis across 708 non-financial Malaysian listed firms. The unbalanced datasets for the period 2001 to 2015 were employed to check the robustness of these results. This study suggested that capital investment has a strong significant positive effect on profitability measurements across Malaysian listed firms in non-financial sectors. On the other hand, the significant negative moderating effect of capital structure on the relationship between capital investment and return on capital across Malaysian listed firms reflected the perspective of empire building theory. In addition, the independent sample test engaged across sectors affirmed that moderating effect of capital structure are different across sectors. Thus, this study concluded the existence of moderating effect of capital structure on the relationship between capital investment and profitability. This study addressed the knowledge gap on the moderating effect of capital structure based on empire building theory.

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The Influence of Job Satisfaction on Loyalty of Tourism Buses’ Drivers and Their Assistants in Malang through Organizational Commitment

Ekonomi Bisnis ◽

10.17977/um042v23i2p63-74 ◽

2018 ◽

Vol 23 (2) ◽

pp. 63

Author(s):

Luthfi Jauharotun Nisa'

Keyword(s):

Job Satisfaction ◽

Organizational Commitment ◽

Human Resources ◽

Sampling Method ◽

Positive Influence ◽

Significant Positive Effect ◽

The Relationship ◽

Positive Effect ◽

Significant Positive Influence ◽

Collection Methods

A person’s loyalty is a form of loyalty to an object, both people and tasks. But in fact in the current era, loyalty is a difficult thing to find. Human resources who born in 1983-1997 or called Y generation have lower loyalty than X generation (1963-1982). So that studying loyalty of tourism buses’ drivers and their assistants is an interesting thing in order to know what cause the loyalty of drivers and their assistants. The purpose of this study are (1) to find out the description of job satisfaction, organizational commitmen and driver and kernet loyalty, (2) to find out whether there is a significant positive influence on job satisfaction on the driver's and kernet's organizational commitment, (3) to find out whether there is a positive influence significant organizational commitment to driver and kernet loyalty, (4) to determine whether there is a significant positive influence on job satisfaction on driver and kernet loyalty, (5) and to find out whether there is a significant positive effect on job satisfaction on driver loyalty and kernet through organizational commitment. This research is quantitative and using path analysis to determine the relationship between variables. The sampling method uses purposive sampling in the form of judment sampling. Population in this research is 125 driver and kernet in Malang with sample 105 driver and kernet. Data collection methods use a closed questionnaire. The research results show that: (1) Job satisfaction has a positive and significant effect on the driver's and kernet's organizational commitment; (2) Organizational commitment has a positive and significant influence on driver and kernet loyalty; (3) Job satisfaction has a positive and significant impact on driver and kernet loyalty; (4) Job satisfaction affects the loyalty of driver and kernet through organizational commitment.

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PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN KELUARGA DI INDONESIA

Jurnal Fokus Manajemen Bisnis ◽

10.12928/fokus.v10i1.1814 ◽

2020 ◽

Vol 10 (1) ◽

pp. 1

Author(s):

Adhitya Rechandy Christian Santoso

Keyword(s):

Corporate Governance ◽

Data Analysis ◽

Board Of Directors ◽

Sampling Method ◽

Stock Exchange ◽

Return On Assets ◽

The Board Of Directors ◽

Relationship Of ◽

The Relationship ◽

Positive Effect

This study discusses the application of corporate governance to the performance of family companies in Indonesia. The relationship of corporate governance in this study was proxied with an independent board of commissioners, the size of the board of directors, and the size of the audit board. The measurement of the financial performance of this study uses Return On Assets (ROA) with a sample of research companies listed on the Indonesia Stock Exchange in the 2014-2018 period.The sampling method in this study uses purposive sampling and data analysis using multiple linear regression with the help of SPSS 21.The results of data analysis, the proportion of independent commissioners and the size of the board of directors had a significant positive effect on the variable size of the audit board not having a significant effect.

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The Effect of Capital Structure, Liquidity, and Company Size towards Profitability

Journal of Economics and Behavioral Studies ◽

10.22610/jebs.v12i4(j).3060 ◽

2020 ◽

Vol 12 (4(J)) ◽

pp. 59-66

Author(s):

Joy Pandapotan ◽

Noegrahini Lastiningsih

Keyword(s):

Data Analysis ◽

Capital Structure ◽

Annual Report ◽

Hypothesis Test ◽

Secondary Data ◽

Company Size ◽

Significant Positive Effect ◽

Analysis Technique ◽

Negative Effect ◽

Positive Effect

This study aims to determine the effect of capital structure, liquidity, and company size on profitability in state-owned companies listed on the Indonesian state-owned enterprise website in 2016 - 2018. This research uses a quantitative approach. This study uses secondary data from company financial and annual report, the sample consists of 65 stated-owned companies. The data analysis technique in this study uses multiple linear regression, classic assumption test, and the hypothesis test consists of the t-test. Based on the results of data analysis known that capital structure has a insignificant negative effect on profitability, liquidity has a significant positive effect on profitability, and company size has a significant negative effect on profitability. The results of this study are expected to be useful for managers in making decisions related to company management, beneficial for investors in choosing investments, and being useful as a reference for further researchers who studying profitability variables

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THE INFLUENCE OF LIQUIDITY, CAPITAL STRUCTURE, PROFITABILITY AND CASH FLOWS ON THE COMPANY’S FINANCIAL DISTRESS

Jurnal Bisnis dan Akuntansi ◽

10.34208/jba.v20i1.409 ◽

2019 ◽

Vol 20 (1) ◽

pp. 59-68

Author(s):

MUHAMMAD REZA FAHLEVI ◽

AAN MARLINAH

Keyword(s):

Capital Structure ◽

Cash Flow ◽

Financial Distress ◽

Stock Exchange ◽

Financial Statements ◽

Cash Flows ◽

Financial Statement ◽

Flow Ratio ◽

Return On Assets ◽

Current Ratio

Financial distress is a complicated phase and multidimensional problem facing by the company. Since it leads the company on the possibility of bankruptcy, this situation needs immediately to be recovered. This study aims to determine the factors that influence the company's financial distress. There are ten variables in this study which are classified into four categories: liquidity, capital structure, profitability and cash flows. This study used financial statement data of manufacturing company which is listed in Indonesia Stock Exchange during the threeyear study period from 2011 to 2013. There are some criteria in choosing the representative sample so that the sum of the companies are 90 companies or equal to 270 financial statements data. The empirical findings show that there are only three variables that influence the company’s financial distress. The significant variables are current ratio (liquidity), return on assets (profitability) and cash flow ratio (cash flow).

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Pengaruh Penerapan E-Filing Dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Biaya Kepatuhan Sebagai Variabel Moderasi

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v1i3.158 ◽

2019 ◽

Vol 1 (3) ◽

pp. 1510-1517

Author(s):

M. Ardhy Erwanda ◽

Henri Agustin ◽

Erly Mulyani

Keyword(s):

Regression Analysis ◽

Sampling Method ◽

Primary Data ◽

Significant Positive Effect ◽

Compliance Costs ◽

Analysis Technique ◽

The Cost ◽

Relationship Of ◽

The Relationship ◽

Positive Effect

This study aims to determine the effect of applying e-filing and knowledge of taxation on taxpayer compliance. Compliance costs as moderating variable that moderate relations between application e-filing and knowledge taxation on the taxpayer compliance. The population in this study is taxpayers in Padang city. The number off samples used was 100 respondents with the sampling method using purposive sampling. The data used in this study are primary data. Data collection techniques are done by questionnaire. The data analysis technique used is multiple regression and moderated regression analysis. The results obtained are the application of e-filing has a significant positive effect on taxpayer compliance, knowledge of taxation does not affect taxpayer compliance, compliance costs proved to moderate the relationship between the implementation of e-filing and taxpayer compliance, and the cost of compliance was not proven to moderate the knowledge relationship of taxation with taxpayer compliance

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Pengaruh CR, ROA dan Ukuran Perusahaan Terhadap Nilai Perusahaan dengan Struktur Modal Sebagai Intervening

INVENTORY JURNAL AKUNTANSI ◽

10.25273/inventory.v5i2.10653 ◽

2021 ◽

Vol 5 (2) ◽

pp. 114

Author(s):

Reni Rosita ◽

Khalida Richawati

Keyword(s):

Capital Structure ◽

Path Analysis ◽

Indirect Effects ◽

Firm Value ◽

Stock Exchange ◽

Sampling Technique ◽

Company Size ◽

Direct And Indirect Effects ◽

Return On Assets ◽

Current Ratio

<div class="page" title="Page 1"><div class="layoutArea"><div class="column"><p><span>The purpose of this study is to examine the direct and indirect effects of Current Ratio, Return On Assets and Company Size on Firm Value with the intervening variable Capital Structure. The sample in this study were automotive companies listed on the Indonesia Stock Exchange for the period 2014-2018. The study used purposive sampling technique, in which there were 12 automotive companies that met predetermined criteria. Furthermore, this study applies path analysis using the Eviews program version 8.0 and Microsoft Excel 2016. To determine the direct and indirect effects on linear regression coefficients and to ensure a direct and indirect relationship between the independent variable and the dependent variable through mediation, path analysis is carried out. The results of this study indicate the variable Current Ratio and Company Size have a significant effect on Firm Value, while Return On Assets and Capital Structure Ratio have no effect on Firm Value. Firm size has a significant effect on capital structure, while Current Ratio and Return on Assets have no effect on capital structure. Based on the results of the single test analysis, capital structure cannot mediate between Current Ratio, Return On Assets, and Company Size to Firm Value. </span></p></div></div></div>

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Dampak Rasio Keuangan Dan Pandemi COVID-19 Terhadap Kinerja Keuangan

Jurnal Ekonomi ◽

10.24912/je.v26i3.794 ◽

2021 ◽

Vol 26 (3) ◽

pp. 327

Author(s):

Villy, Nuryasman MN

Keyword(s):

Sampling Technique ◽

Financial Statements ◽

Analysis Data ◽

Measuring Instruments ◽

Significant Positive Effect ◽

Return On Assets ◽

Current Ratio ◽

Independent Variables ◽

Negative Effect ◽

Positive Effect

This study has purpose to determine the effect of ratios on financial performance by using current ratios, quick ratios, dan debt to assets ratios as measuring instruments for the dependent variablesl and using return on assets as measuring instruments for independent variables. The population of the financial statements is PT Multisport Indonesia for the 2019-2021 period. The sampling technique is purposive sampling. The analytical methods to test the hypothesis is path analysis. Data processing using Eviews10 software. The result of the study found that current ratio had a significant positive effect on return on assets, the quick ratio had a significant negative effect on return on assets, and the debt on assets ratio had an insignificant negative effect on return on assets.

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