scholarly journals Market performance and corporate governance in banking sector Indonesia stock exchange

2021 ◽  
Vol 4 (1) ◽  
pp. 1-7
Author(s):  
Dwi Fitri Amelia ◽  
Mohamad Adam ◽  
Isnurhadi Isnurhadi ◽  
Marlina Widiyanti
Keyword(s):  
Corporate Governance ◽  
Stock Returns ◽  
Banking Sector ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Market Performance ◽  
Sampling Technique ◽  
Earnings Per Share ◽  
Analysis Technique ◽  
Price Earnings Ratio

This research aimed to determine the effect of market performance and corporate governance on the banking sector listed on the Indonesia Stock Exchange (IDX). The sample used as many as 20 companies during the 2015-2019 period using a purposive sampling technique. The data analysis technique used is linear regression analysis. The results obtained from the research are that Earnings per Share and Price Earnings Ratio influences stock returns in the banking sector and Good Corporate Governance can moderate Earnings per Share and Price Earnings Ratio on stock returns.

scholarly journals The Influence of Information Asymmetry on Earnings Management With Good Corporate Governance (GCG) as the Moderating variable

2018 ◽  
Vol 7 (1) ◽  
pp. 61
Author(s):  
Hartika Prawidaningrum Harahap
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Earnings Management ◽  
Information Asymmetry ◽  
Banking Sector ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Good Corporate Governance

The purpose of this study is to test and find the influence of information asymmetry on earnings management with good corporate governance as moderating variable in banking sector companies listed on the Indonesia Stock Exchange (IDX)) in 20102014. Earnings management variable was measured using the approach of Beaver and Engel (1996), information asymmetry variable was measured using the approach of bid-ask spread, and good corporate governance (GCG) variable was measured using GCG self-assessment. The research type used was quantitative research using secondary data. The population in this study was all banking sector companies listed on the IDX in 2010-2014. The number of samples was 15 banking companies taken from the total of 41 banking companies. Sampling technique was conducted using documentation. Methods of analysis used in this study were simple linear regression analysis and moderated regression analysis. The results of this study show that information asymmetry has a significant influence on earnings management, and GCG moderates the influence of information asymmetry on earnings management.

scholarly journals THE EFFECT OF FINANCIAL PERFORMANCE ON LQ45 SHARE RETURN IN INDONESIA STOCK EXCHANGE

2020 ◽  
Vol 4 (2) ◽  
pp. 157-165
Author(s):  
Ida Nur Nikmah ◽  
Sri Handini
Keyword(s):  
Stock Returns ◽  
Stock Exchange ◽  
Sampling Technique ◽  
T Test ◽  
Return On Assets ◽  
F Test ◽  
Return On Equity ◽  
Earnings Per Share ◽  
Price Earnings Ratio ◽  
Equity Ratio

This research was conducted with the aim to find out and analyze the effect of simultaneous return on assets, return on equity, debt to equity ratio, debt to assets ratio, earnings per share, and price earning ratio on LQ45 stock returns on the Indonesia Stock Exchange. This study uses a quantitative approach. Based on the porposive sampling technique, the companies that met the research criteria were 17 LQ45 companies on the Indonesia Stock Exchange. The data used are financial statements for the period 2015-2017. Data analysis techniques are using multiple linear regression, F test, and t test.Based on the results of the study note that simultaneous return on assets, return on equity, debt to equity ratio, debt to assets ratio, earnings per share, and price earnings ratio does not affect stock returns, this is evidenced by the results of testing with the F test that shows the significance value is greater than 0.05 which is equal to 0.187. Return On Assets does not have a significant effect on stock returns because the significance value of the t test is greater than 0.05 which is 0.767. Return On Equity does not have a significant effect on stock returns because the significance value of the t test is greater than 0.05 which is equal to 0.489. Debt to Equity Ratio has no significant effect on stock returns because the significance value of the t test is greater than 0.05 which is equal to 0.935. Debt to Assets Ratio does not have a significant effect on stock returns because the significance value of the t test is greater than 0.05 which is 0.593. Earning Per Share has a significant effect on stock returns because the significance value of the t test is greater than 0.05 which is equal to 0.025. Price Earning Ratio has no significant effect on stock returns because the significance value of the t test is greater than 0.05 which is equal to 0.336. 

scholarly journals Brand value dan nilai perusahaan di Indonesia

2021 ◽  
Vol 5 (1) ◽  
pp. 105-122
Author(s):  
Fuad Husnul Yaqin ◽  
Prasetyono Prasetyono
Keyword(s):  
Firm Value ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Brand Value ◽  
Book Value ◽  
Earnings Per Share ◽  
Analysis Technique

This study aims to prove the effect of brand value on firm value. The research sample is companies listed in the 100 Most Valuable Brands of Indonesia and the Indonesia Stock Exchange 2015-2019, totaling 250 with purposive sampling technique, while the data analysis technique uses multiple linear regression analysis. As a result, we get the first evidence that brand value and book value per share does not affect firm value. In addition, earnings per share and market capitalization also affect firm value. This result means that the investor's decision to buy shares is a strategic and long-term decision with consideration of its prospects in the future.

scholarly journals Pengaruh Intensitas Pengungkapan dalam Sustainability Report dan Return On Asset pada Return Saham

2019 ◽  
Vol 28 (3) ◽  
pp. 1934
Author(s):  
I Kadek Bayu Putra Nusantara ◽  
I Made Mertha
Keyword(s):  
Stock Returns ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Analysis Technique ◽  
Research Population ◽  
Sustainability Reports ◽  
The Relationship ◽  
Sustainability Report

The research population is all companies listed on the Indonesia Stock Exchange (IDX) from 2014 to 2017 that issued sustainability reports. The sample is determined by purposive sampling technique with criteria that do not include financial companies and companies that publish sustainability reports for the 2014-2017 period in a row to obtain a sample of 15 companies. The analysis technique used is Multiple Linear Regression Analysis. The results of the analysis show that there is no influence between the relationship between the intensity of disclosure in the sustainability report on stock returns while. Tests on the second hypothesis get the result that there is an influence between the relationship of return on assets to the stock returns that the company will receive. Investors in investing in the capital market are expected to pay attention to conditions in the company such as ROA in order to get the desired stock return. Keywords : Sustainability report, asset returns, stock returns.

scholarly journals Kinerja Keuangan dan Return Saham Perusahaan Blue Chip di Bursa Efek Indonesia

2021 ◽  
Vol 31 (12) ◽  
pp. 3288
Author(s):  
Ariel Suryo ◽  
Gerianta Wirawan Yasa
Keyword(s):  
Stock Returns ◽  
Stock Exchange ◽  
Participant Observation ◽  
Sampling Technique ◽  
Return On Assets ◽  
Return On Equity ◽  
Earnings Per Share ◽  
Analysis Technique ◽  
Linear Regression Technique ◽  
Blue Chip

The purpose of this study is to provide empirical evidence regarding the effect of return on assets, earnings per share, and return on equity on stock returns. This research was conducted on Blue Chip companies listed on the Indonesia Stock Exchange (IDX). The number of samples taken as many as 81 samples, with non-probability sampling method with saturated sampling technique. Data collection is done by non-participant observation. The analysis technique used is multiple linear regression technique. The results of the analysis found that return on assets, earnings per share, and return on equity had a positive effect on stock returns of Blue Chip companies listed on the IDX for the 2017-2019 period. Keywords : Stock Return; Return On Assets; Earnings Per Share; Return On Equity; Blue Chip.

scholarly journals Pengaruh Inflasi, Profitabilitas dan Ukuran Perusahaan Pada Return Saham Perusahaan Terindeks LQ45

2019 ◽  
pp. 1120
Author(s):  
Ida Ayu Laksmi Dewi ◽  
Ni Made Dwi Ratnadi
Keyword(s):  
Stock Returns ◽  
Stock Return ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Analysis Technique ◽  
Negative Effect ◽  
Study Population

Capital markets are places that combine those who lack funds with those who excess funds or called investors. Investors can invest in LQ45 indexed companies that have high market capitalization and liquidity. The purpose of this study is to examine the effect of inflation, profitability and firm size on stock returns. The study population was all LQ45 indexed companies listed on the Indonesia Stock Exchange (IDX) from 2015 to 2017. The samples were determined by purposive sampling technique. The sample criteria are listed in the LQ45 index from 2015 to 2017 so that there are 34 samples obtained with 102 observations. The analysis technique is multiple linear regression analysis. The results of the analysis show that inflation has a negative effect on stock returns, profitability and the size of the company has no effect on the return of LQ45 index companies. Keyword: Inflation, profitability, company size, stock return

Pengungkapan Corporate Social Responsibility (CSR) dan Kinerja Keuangan Perusahaan dengan Pengungkapan Anti Korupsi sebagai Variabel Moderasi

2019 ◽  
Vol 13 (2) ◽  
Author(s):  
Arief Hidayatullah Khamainy ◽  
Dessy Novitasari Laras Asih
Keyword(s):  
Regression Analysis ◽  
Financial Performance ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Analysis Technique ◽  
Study Population ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Impact

The research was carried out to find the influence of training material and methods of training toward workability. The study was conducted respectively from an employee of PD BPR Bantul Yogyakarta. The purpose of this research is expected to be useful for stakeholders in seeing CSR disclosure in the company in testing and analyzing its effect on the company's financial performance and with the presence of anti-corruption exposure, whether it will strengthen the impact of CSR disclosure on the company's financial performance. The study population in this study were all mining companies registered on the Indonesia Stock Exchange in 2016-2018 with a total of 63 companies. The research sample was taken using a random sampling technique that was calculated by the Slovin formula so that 54 samples were obtained for analysis. Linear Regression Analysis and Moderation Regression Analysis were chosen as the analysis technique used in this study. The results show that CSR disclosure does not affect the company's financial performance, and anti-corruption disclosure does not affect the relationship between the two.

The Impact of Financial Distress, Corporate Governance, and Auditor Switching on Audit Delay

2021 ◽  
Vol 6 (2) ◽  
pp. 108-117
Author(s):  
Sylvi Angelia ◽  
Rizal Mawardi
Keyword(s):  
Corporate Governance ◽  
Financial Services ◽  
Financial Distress ◽  
Audit Committee ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Auditor Switching ◽  
Analysis Technique ◽  
The Impact

Objective – The purpose of this study is to examine the effect between financial distress, corporate governance, auditor switching and audit delay. This research sample using data on a manufacturing company on the Indonesia Stock Exchange. Methodology – The analysis technique used is multiple linear regression analysis technique. Findings– The research finding show that financial distress and the size of the audit committee have a significant effect on audit delay, while the concentration of ownership, managerial ownership, change of directors, and auditor switching has no significant effect on audit delay. Second finding explain that consideration for companies listed on the Indonesia Stock Exchange to pay attention to the timeliness of submitting financial reports and independent auditor reports so as not to get sanctions from the Financial Services Authority. Novelty – Our novelty research using the relationship of Financial Distress, Corporate Governance and Auditor Switching on new research model to Audit Delay. Type of Paper: Empirical JEL Classification: M41, M42 Keywords: Financial Distress, Corporate Governance, Auditor Switching, Audit Delay

scholarly journals Factors Affecting Tax Aggressiveness In Plantation Companies Listed 2014-2017

2019 ◽  
Vol 3 (1) ◽  
pp. 49
Author(s):  
Linda Ramadhani ◽  
Fika Azmi
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Managerial Ownership ◽  
Factors Affecting ◽  
Tax Aggressiveness ◽  
Analysis Technique ◽  
Fixed Assets ◽  
Positive Effect

This study aims to obtain empirical evidence about the factors that influence tax aggressiveness. The independent variables in this study are Corporate governance, Inventory Intensity and Fixed Assets Intensity. The sample in this study were plantation sector companies listed on the Indonesia Stock Exchange in 2014-2017. The sampling technique used purposive sampling method, and obtained data as many as 32 samples. The data analysis technique uses multiple linear regression analysis. The results showed that independent commissioners and inventory intensity did not affect to tax aggressiveness, institutional ownership had a positive effect to tax aggressiveness and managerial ownership and the intensity of fixed assets negatively affected to tax aggressiveness.

scholarly journals Indikator Risk Based Bank Rating, Kinerja Keuangan dan Perusahaan Perbankan

2021 ◽  
Vol 31 (3) ◽  
pp. 782
Author(s):  
Ida Bagus Made Bayu Indrawan ◽  
I Wayan Pradnyanta Wirasedana
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Capital Adequacy ◽  
Good Corporate Governance ◽  
Net Interest Margin ◽  
Analysis Technique ◽  
Capital Adequacy Ratio ◽  
Interest Margin

The research aims to prove empirically the influence of Non-Performing Loans, Loans to Deposit Ratio, Good Corporate Governance, Net Interest Margin, and Capital Adequacy Ratio on financial performance of banking companies listed on the IDX. Agency theory and Productive theory of credit are the theories used in this study. The study population is all Banking Companies listed on the Indonesia Stock Exchange (IDX) in 2014-2018 totaling 45 companies. The research sample of 30 companies with non-probability sampling method with purposive sampling technique. The data analysis technique used is multiple linear regression. The research results obtained by Non Performing Loans are considered negative, Loan to Deposit Ratio and Good Corporate Governance are not approved and are significant, Net Interest Margin and Capital Adequacy Ratio have positive and significant effect on financial performance. Keywords: Non Performing Loan; Loan to Deposit Ratio; Good Corporate Governance; Net Interest Margin; Capital Adequacy Ratio; Financial Performance.

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