scholarly journals The Influence of Company Size and Debt to Asset Ratio on Return On Assets

2021 ◽  
Vol 8 (1) ◽  
pp. 9-13
Author(s):  
Dwi Shahfira ◽  
Nanu Hasanuh
Keyword(s):  
Stock Exchange ◽  
Debt Management ◽  
Financial Statement ◽  
Company Size ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Negative Effect ◽  
Independent Variable ◽  
The Stability ◽  
Positive Effect

This research purposed to identify the effect of Company Size (SIZE) and Debt to Asset Ratio (DAR) on Return On Asset (ROA). The dependent variable was Return On Assets (ROA) and the independent variable was Company Size (SIZE) and Debt to Asset Ratio (DAR).  Data were obtained from the financial statement of 12 manufacturing companies in sub-sector of automotive registered on Indonesia Stock Exchange in the period 2014-2018. The study used Multiple Linear Regression Test as the data analysis method. The results show that Company Size partially had a significant positive effect on Return On Assets (ROA). Also, Debt to Asset Ratio (DAR) partially had a significant negative effect on Return On Assets (ROA). Simultaneously, Company Size (SIZE) and Debt to Asset Ratio (DAR) had effect on Return On Assets (ROA). So, the company should keep the stability of the company size and expect to perform debt management properly to optimize increasing the level of Return On Assets (ROA) and remain stable.

scholarly journals Dampak Thin Capitalization, Profitabilitas, Dan Ukuran Perusahaan Terhadap Tindakan Penghindaran Pajak

2021 ◽  
Vol 21 (02) ◽  
Author(s):  
Tesa Anggraeni ◽  
Rachmawati Meita Oktaviani
Keyword(s):  
Stock Exchange ◽  
Tax Avoidance ◽  
Company Size ◽  
Manufacturing Companies ◽  
Panel Data Regression ◽  
Data Regression ◽  
Negative Effect ◽  
Independent Variable ◽  
Positive Effect ◽  
Thin Capitalization

This researcher examines how thin capitalization, profitability, and company size affect tax avoidance. The sample used is manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 to 2019. The sampling method uses purposive sampling in order to obtain 69 manufacturing companies. This study uses panel data regression analysis techniques with the help of the Eviews 10. This study shows that the independent variable thin capitalization has no effect on tax avoidance. While profitability has a significant positive effect on tax avoidance, and company size has a significant negative effect on tax avoidance.

scholarly journals Pengaruh Profitabilitas, Solvabilitas, Size Perusahaan Terhadap Timeliness Laporan Keuangan

2020 ◽  
Vol 2 (3) ◽  
pp. 3255-3269
Author(s):  
Fery Derianto ◽  
Fefri Indra Arza
Keyword(s):  
Financial Reporting ◽  
Firm Size ◽  
Stock Exchange ◽  
Financial Statements ◽  
Financial Statement ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Dummy Variable ◽  
Analysis Technique ◽  
Positive Effect

This study aims to provide empirical evidence regarding the factors that affect the timeliness of financial reporting on manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. Timeliness is information that ready to be used before losing meaning by companies who use financial statements and their capacity is still available for make a decision. The determinant factors in this study are profitability, solvency and firm size. By using purposive sampling method, obtained research samples of 30 companies. The dependent variable of this study is timeliness measured by the date the audited annual financial statement is submitted to BAPEPAM by using a dummy variable. The independent variables in this study are profitability, solvency, and firm size. Profitability is measured using return on assets (ROA), solvency is measured by the debt to assets ratio (DAR), and firm size is measured by natural log of total assets. The analysis technique used is multiple regression analysis. The results of this study are the solvency has a significant and positive effect on the timeliness of financial reporting, while profitability and company size do not have an influence on the timeliness of financial reporting

PENGARUH LEVERAGE, DAN LIKUDITAS TERHADAP KEBIJAKAN DIVIDEN DENGAN PROFITABILITAS SEBAGAI VARIABEL KONTROL

2015 ◽  
Vol 10 (1) ◽  
pp. 43
Author(s):  
Umi Murtini ◽  
Gerry Rante
Keyword(s):  
Dividend Policy ◽  
Stock Exchange ◽  
Control Variable ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Research Population ◽  
Negative Effect ◽  
Independent Variable ◽  
Positive Effect ◽  
Research Analysis

ABSTRACT This research aims to examine the effects of leverage and liquidity on dividend policy with profitability as control variable. Independent variables were used leverage and liquidity. Dependent variable was used dividend policy. This research used profitability as control variable.The research population was manufacturing companies that listed in Indonesia Stock Exchange (IDX) in period of 2009-2012. Sample was collected by purposive sampling method. Total of 18 manufacturing companies were taken as sample of research. Analysis method of this research used multiple regression.The result of this research showed that leverage had negative effect on dividend policy. While liquidity didn’t have effect on dividend policy. As control variable, profitability had positive effect on dividend policy. This empirical evidence of research proved that profitability could be added as independent variable. Keywords : Dividend Policy, Leverage, Liquidity and Profitability ABSTRAK Penelitian ini bertujuan untuk memperoleh bukti empiris tentang pengaruh leverage dan likuiditas terhadap kebijakan dividen dengan profitabilitas sebagai variabel kontrol. Variabel independen yang digunakan adalah leverage dan likuditas. Variabel dependen yang digunakan adalah kebijakan dividen.Penelitian ini menggunakan profitabilitas sebagai variabel kontrol.Populasi dalam penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2009-2012.Sampel yang dikumpulkan menggunakan metode purposive sampling.Total 18 perusahaan ditentukan sebagai sampel.Metode analisis penelitian ini menggunakan regresi linier berganda.Pengumpulan data menggunakan metode purposive sampling terhadap perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2009 sampai 2012.Sebanyak 18 perusahaan manufaktur digunakan sebagai sampel.Metode analisis dari penelitian ini menggunakan regresi berganda.Hasil dari penelitian ini menunjukkan bahwa leverage memiliki pengaruh negatif terhadap kebijakan dividen. Sedangkan likuditas tidak memiliki pengaruh terhadap kebijakan dividen.Sebagai variabel kontrol, profitabilitas berpengaruh positif terhadap kebijakan dividen.Bukti empiris dari penelitian ini membuktikan bahwa profitabilitas dapat ditambahkan sebagai variabel independen. Kata Kunci: Kebijakan Dividen, Leverage, Likuiditas dan Profitabilitas.

scholarly journals ANALISIS PROFITABILITAS BANK UMUM GO PUBLIC PADA BURSA EFEK INDONESIA (BEI)

2014 ◽  
Vol 12 (2) ◽  
pp. 120
Author(s):  
Akhmad Reza Liannoor
Keyword(s):  
Stock Exchange ◽  
Rapid Development ◽  
Bank Performance ◽  
Research Model ◽  
Return On Assets ◽  
F Test ◽  
Independent Variables ◽  
Negative Effect ◽  
Independent Variable ◽  
Positive Effect

The rapid development of the banking world today is to encourage banks to improve their performance in competition between banks for customers. One tool for assessing bank performance is Return on Assets ratio (ROA). The purpose of this study is to analyze the effect of CAR, NPL, LDR, BOPO to ROA on the banks go public in Indonesia Stock Exchange the period 2007-2011. Based on the results of hypothesis tests conducted it was found that the F test showed independent variable CAR ratio, NPL, LDR, ROA, simultaneous or simultaneously effect of the variable ROA, can be seen from the calculated value of the F test 191.77> F-table 2.467. To test T concluded that the variables NPL and bopo significant negative effect so it can dikatankan ROA hypothesis that negatively affect profitability (ROA) is acceptable, while the variable CAR is not negative and not positive LDR variable, so the hypothesis that the CAR positive effect on profitability (ROA) is unacceptable as well as variables which hypothesis holds LDR LDR positive effect on profitability (ROA) is not acceptable. While the test of determination R2, Independent variables influence the dependent variable is large enough, judging from the value of the coefficient R2 is equal to 68.9522% 31.0478% while the remaining approximately explained by other variables that are not included in this research model.

scholarly journals PENGARUH LIKUIDITAS, SOLVABILITAS, PROFITABILITAS, RASIO PASAR, DAN UKURAN PERUSAHAAN TERHADAP HARGA SAHAM (Studi Pada Perusahaan Subsektor Perkebunan yang Terdaftar Di Bursa Efek Indonesia Tahun 2010-2014)

2017 ◽  
Vol 4 (3) ◽  
Author(s):  
Nita Fitriani Arifin ◽  
Silviana Agustami
Keyword(s):  
Firm Size ◽  
Stock Price ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statement ◽  
Coefficient Of Determination ◽  
Regression Test ◽  
Negative Effect ◽  
Independent Variable ◽  
Positive Effect

This study is aim to determine the effect of liquidity, solvability, profitability, market ratio, and firm size toward stock prize at plantation subsector companies which are listed in Indonesia Stock Exchange.This study use assosiative method with causal relationship because this study intends to determine whether there is influence between the dependent and independent variables. This study uses the variable liquidity, solvability, profitability, market ratio, and firm size as the independent variable and stock price as the dependent variable. This study use plantation subsector companies that registered at Indonesia Stock Exchange in 2010-2014 as a population. After undergo the purposive sampling process, six sample companies are selected. This study use secondary data in annual financial statement. This study use the analysis multiple linear regression then performed to test the coefficient of determination measures the percentage of the amount of influence between variables and to test the hypothesis using the F test and t test. Before doing a regression test, there is the classical assumption test.The results of this study indicate that simultaneously liquidity, solvability, profitability, market ratio, and firm size give a significant effect toward stock price. Partially, liquidity and solvability have a negative effect toward stock price, while profitability, market ratio, and firm size have a positive effect toward stock price.

scholarly journals PENGARUH PROFITABILITAS DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN PADA PT JAYA KONSTRUKSI MANGGALA PRATAMA, Tbk YANG TERDAFTAR DI BURSA EFEK INDONESIA

2019 ◽  
Vol 5 (1) ◽  
pp. 58-65
Author(s):  
Riska Andriani ◽  
Jubi Jubi ◽  
Ady Inrawan ◽  
Christine Dewi Nainggolan
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Stock Exchange ◽  
Coefficient Of Determination ◽  
Return On Assets ◽  
Negative Effect ◽  
The Stability ◽  
Corporate Social ◽  
Positive Effect

The Purpose of this research is to describe profitability, corporate social responsibility and firm value and to know influence of profitability and corporate social responsibility to firm value at PT Jaya Konstruksi Manggala Pratama, Tbk listed in Indonesia Stock Exchange. The research was using qualitative and quantitative desriptive analysis. The data collection was using documentation. The analysis techniques used are multiple linear regression, correlation coeffient, coefficient of determination, F test and t test.The result of the research are 1. The average of profitability (return on assets) tends to increase, the average of corporate social responsibility (NH Approach) tends to increase, and the average of firm value (price to book value) tends to incrase. 2. The results of multiple linier regression is known that profitability has a negative effect, while corporate social responsibility has a positive effect on the firm value. 3. The results of the analysis of the correlation coefficient and correlation of determination can be concluded that the relationship between profitability and corporate social responsibility to firm value is very high and only a few are influenced by other variables not explained in this study. 4. The results of testing hypotheses can be concluded that profitability has a significant negative effect and corporate social responsibility has a significant positive effect on firm value.As for suggestions from this research are important for the company to maintain the stability of return on assets, NH Approach and price to book valueKeywords: Profitability, Corporate Social Responsibility, and Firm Value

scholarly journals Faktor-Faktor yang Mempengaruhi Struktur Modal

2020 ◽  
Vol 18 (1) ◽  
Author(s):  
Suharsono Suharsono ◽  
Iwan Setiadi
Keyword(s):  
Capital Structure ◽  
Stock Exchange ◽  
Company Size ◽  
Test Results ◽  
Return On Assets ◽  
Food And Beverage ◽  
Negative Effect ◽  
Equity Ratio ◽  
Asset Growth ◽  
Positive Effect

The purpose of this study was to determine the effect of Profitability, Liquidity, Asset Growth and Company Size on the Capital Structure of Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2012-2018. The populationin this study uses food and beverage sub-sector companies. The total population of this study was 70 samples. The technique used in sampling is purposive sampling. The values tested in this thesis use the formula of financial ratios andregression analysis. The analysis shows profitability, liquidity, and asset growth have a significant negative effect on DER. While the size of the company (size) has a significant positive effect on DER. The test results show that return on assets(ROA), Current Ratio (CR), Asset Growth (Growth) and Firm Size (Size) together (simultaneously) have a significant effect on Debt to Equity Ratio (DER). Keywords: Profitability, Liquidity, Asset Growth, Company Size and Capital Structure.

scholarly journals Ownership concentration, foreign ownership and tunneling in Indonesia

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Trisninik Ratih Wulandari ◽  
Doddy Setiawan
Keyword(s):  
Stock Exchange ◽  
Foreign Ownership ◽  
Ownership Concentration ◽  
Manufacturing Companies ◽  
Small Companies ◽  
Return On Assets ◽  
Content Type ◽  
Negative Effect ◽  
A Company ◽  
Positive Effect

Purpose This study aims to examine the effect of ownership concentration and foreign ownership on tunneling activities in Indonesia. Design/methodology/approach The population in this study were manufacturing companies listed on the Indonesian Stock Exchange from 2014 to 2018. The total observations used in this study were 557 observations. This study used three measurements to assess tunneling activities in a company, namely, related party receivables (TUL1), related party payables (TUL2) and related party receivables-payables (TUL3). Findings The results of this study indicated that ownership concentration and foreign ownership had a negative effect on tunneling activity of TUL1. Meanwhile, the effect of ownership concentration and foreign ownership on TUL2 and TUL3 showed a positive effect. This indicated that manufacturing companies in Indonesia preferred to carry out tunneling activities through related party payables compared with related party receivables. Foreign ownership was also effective in controlling the company’s tunneling activities when the company conducted tunneling transactions of related party receivables. Small companies and companies with positive return on assets were more susceptible to tunneling activities carried out by the companies. Practical implications The results of this study can be used as a consideration for investors in making decisions by looking at tunneling activities carried out by companies in Indonesia. Originality/value To the best of the authors’ knowledge, no previous study in the tunneling literature has compared the results of the effect of the concentration of foreign ownership and ownership on tunneling using three measurements at once. This is useful to see the company’s behavior of tunneling activities from a different perspective.

scholarly journals The Influence of Company Size, Profitability, Leverage and Length of Listing on Intellectual Capital Disclosures

2021 ◽  
Vol 3 (1) ◽  
pp. 112-136
Author(s):  
Gipson Guido Turnip ◽  
Nelvirita Nelvirita ◽  
Mayar Afriyenti
Keyword(s):  
Intellectual Capital ◽  
Annual Report ◽  
Balance Sheet ◽  
Company Size ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Natural Logarithm ◽  
Total Debt ◽  
Independent Variable ◽  
Positive Effect

This research explains and discuss the effect of company size, profitability, leverage and length of listing on intellectual capital disclosure in the annual report of manufacturing companies listed on the Bursa Efek Indonesia for period 2010 to 2013.The purpose of this research to empirically prove whether company size, profitability, leverage and length of listing on intellectual capital disclosures.This research uses quantitative method. Author quantifies the items of intellectual capital in the annual report to get the value’s independent variable. Meanwhile, the author calculates the natural logarithm on balance sheet as the size company variable, Return on Assets as the profitability variable, total debt to equity as the leverage variable, and  calculated age company since listed on Bursa Efek Indonesia as length of listing variable.There are four items as the  result of this research. First, company size does not affect the intellectual capital disclosures Second, profitability does not affect the intellectual capital disclosures. Third, company leverage has no effect on intellectual capital disclosures. The last, the length of listing has a significant positive effect on the intellectual capital disclosures

scholarly journals Determinan Praktik Perataan Laba

2020 ◽  
Vol 12 (2) ◽  
pp. 178-186
Author(s):  
Barbara Gunawan ◽  
Anggarapindo Hardjunanto
Keyword(s):  
Firm Value ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Income Smoothing ◽  
Company Size ◽  
Manufacturing Companies ◽  
Financial Leverage ◽  
Dividend Payout ◽  
Negative Effect ◽  
Positive Effect

The purpose of this study was to determine the factors that influence the practice of income smoothing in manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2017 period.This research used a purposive sampling method to determine the sample according to the criteria needed in the research. Thus, it is got 34 company samples and can process 136 companies. The analyzer of this research used logistic regression.The results showed that the effect of profitability, company size, financial leverage, firm value on income smoothing practices has no effect, while dividend payout ratio variable proved to have a significant positive effect on income smoothing practices, and Institutional ownership variable proved to have a significant negative effect on income smoothing practices  Keywords: Profitability, Company Size, Financial Leverage, Firm Value, Dividend Payout Ratio, and Institutional Ownership

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