Pengaruh Tingkat Inflasi, Profitabilitas, Leverage, Dan Perencanaan Pajak Terhadap Return Saham (Studi Pada Perusahaan Real Estate Dan Property Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2017)

2020 ◽  
Vol 17 (1) ◽  
Author(s):  
Sri Ayem ◽  
Pratiwi Nurasjati
Keyword(s):  
Real Estate ◽  
Stock Returns ◽  
Inflation Rate ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Tax Planning ◽  
Significant Positive Effect ◽  
Descriptive Research ◽  
Positive Effect

      The purpose of this study was to determine the effect of inflation, profitability, leverage, and tax planning on stock returns. This research includes descriptive research. The population in this study are property and real estate companies that are listed on the Indonesia Stock Exchange for the period 2014-2017. The sample in this study was determined by purposive sampling method and obtained 28 companies, samples within the period of 4 years of annual financial statements. The type of data used is secondary data. To determine the effect of independent variables with the dependent variable using the method of multiple regression analysis. The results of this study are that the inflation rate has a significant positive effect, profitability has a significant positive effect, leverage has no effect, and tax planning has no effect on stock returns Keywords: Inflation Rate, Profitability, Leverage, Tax Planning, and Stock Return

scholarly journals Stock Liquidity and Stock Return

2019 ◽  
Vol 3 (2) ◽  
pp. 111
Author(s):  
Cynthia Eka Violita
Keyword(s):  
Stock Returns ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Coefficient Of Determination ◽  
Manufacturing Companies ◽  
Stock Liquidity ◽  
Analysis Techniques ◽  
Growth Opportunity ◽  
Positive Effect

This study aims to examine and analyze the effect of stock liquidity on stock returns on manufacturing companies listed on the Indonesia Stock Exchange. This study uses two control variables namely size and age and the study period from 2013 to 2017. The type of research used is quantitative, while the sample of this study are all manufacturing companies listed on the Indonesia Stock Exchange from 2013 to 2017. The method of determining the sample used is used is purposive sampling. The procedure of data collection in this research is the documentation method. The intended documentation method is collecting secondary data from the company's financial statements. Data analysis techniques used in this study were multiple linear regression, t test, and the coefficient of determination. The results showed that stock liquidity had a positive and significant effect on stock returns. While growth opportunity have a significant positive effect on stock returns.

scholarly journals Analisis Pengaruh Faktor Fundamental Terhadap Return Saham

2019 ◽  
Vol 8 (1) ◽  
pp. 43-57
Author(s):  
Sheilla Nurlailly Insani ◽  
Nancy Nurinasari ◽  
Laili Ayu Sa’diah ◽  
Denny Oktavina Radianto
Keyword(s):  
Real Estate ◽  
Stock Returns ◽  
Stock Prices ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Real Estate Industry ◽  
Analysis Technique

This study aims to examine: (1) the effect of EPS on stock prices, (2) the effect of ROE on stock prices, (3) the effect of DER on stock prices, (4) the effect of ROA on stock prices, (5) simultaneous influence of EPS, ROE, DER, and ROA on stock prices. This research use stock returns as the dependent variable and EPS, ROE, DER, and ROA as independent variables. This study use secondary data from the annual financial statements of the property and real estate industry groups listed on the Indonesia Stock Exchange from 2013 to 2017 with using the judgment sampling method to produce 7 companies that meet the sample criteria. This study uses an associative type method with a quantitative approach. The analysis technique used is descriptive statistical analysis, classic assumption test, multicollinearity test, autocorrelation test, heteroscedasticity test, multiple linear regression analysis, and hypothesis testing. This research was conducted by retrieving data through the website www.idx.co.id which was processed based on research needs using the SPSS version 23. The results showed that the EPS, ROE, DER, and ROA ratios did not significantly influence stock returns of property and real estate listed on the Indonesia Stock Exchange.

scholarly journals The effect of financial distress using the Altman and Springate Models on stock return in mediated earnings management

2021 ◽  
Vol 10 (5) ◽  
pp. 119-128
Author(s):  
Faradisa Bachmid ◽  
Sumiati Sumiati ◽  
Siti Aisjah
Keyword(s):  
Earnings Management ◽  
Stock Returns ◽  
Financial Distress ◽  
Stock Return ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Analysis Technique ◽  
Negative Effect ◽  
Positive Effect

This study aims to examine and analyze the effect of financial distress with the Altman and Springate Models on stock returns either directly or indirectly by involving earnings management as a mediation. This study uses secondary data from Textile and Garment Companies listed on the Indonesia Stock Exchange from 2015-2019, with a sample of 20 companies using sampling so that 100 observations are obtained. The data is obtained from the annual financial statements. The data analysis technique used SEM-PLS with the help of WarpPLS 6.0 software. The results of the study provide empirical evidence that financial distress has a positive effect on earnings management, while financial distress and earnings management has a negative effect on stock returns. Earnings management is able to mediate the effect of financial distress on stock returns.

scholarly journals Deferred Tax Assets and Deferred Tax Expense Against Tax Planning Profit Management

2018 ◽  
Vol 2 (2) ◽  
Author(s):  
Warsono
Keyword(s):  
Real Estate ◽  
Earnings Management ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Tax Planning ◽  
Deferred Tax Assets ◽  
Deferred Tax ◽  
Tax Expense

The purpose of this study is to examine the probability of earnings management performed by Property and Real Estate companies listed in Indonesia Stock Exchange (BEI) in the period 2011-2015. How to do the management to influence the accounting numbers can be either profit management through deferred tax assets, deferred tax expense and tax planning in the financial statements. This paper examines the effect of deferred tax assets deferred tax burden, and tax planning to earnings management conducted by the company. Data of the research is to use secondary data from company financial statements that were downloaded from the official website of Indonesia Stock Exchange. Using sampling technique is performed by purposive sampling. The study population is the Property and Real Estate companies listed in Indonesia Stock Exchange in the period 2011-2015. The study take sample as many as 34 companies Property and Real Estate in the Stock Exchange in 2011-2015. Hypothesis testing uses multiple regressions with SPSS software version 22. The result shows that the Deferred Tax Assets positive and significant effect on earnings management; while deferred tax expense and tax planning significant negative effect on earnings management. Keywords: Assets, Deferred Tax Expense, Tax Planning, Profit Management

scholarly journals Urgensi Audit Delay: Antara Total Asset, Profitabiltas dan Fee Audit Pada Perusahaan Industri Manufaktur yang Terdaftar di Bursa Efek Indonesia

2020 ◽  
Vol 2 (2) ◽  
pp. 83-90
Author(s):  
Bahtiar Effendi
Keyword(s):  
Data Analysis ◽  
Manufacturing Industry ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Audit Fees ◽  
Significant Positive Effect ◽  
Positive Effect

This study aims to determine the effect of total assets, profitability and audit fees on audit delay of manufacturing industry companies listed on the Indonesian stock exchange. This study uses a quantitative approach. The data collection technique used in this study is the documentation method, which is by collecting and recording financial statements. The data source used is secondary data in the form of financial statements of manufacturing industry companies listed on the Stock Exchange for the period 2016-2018 which can be obtained through the site www.idx.co.id. The sampling technique used was purposive sampling with 39 units of data analysis. The data analysis method used is multiple linear regression analysis using the SPSS 24.0 program. The results showed that (1) total assets had a significant positive effect on audit delay of manufacturing industry companies listed on the Indonesia Stock Exchange. (2) Profitability has a negative or no significant effect on audit delay of manufacturing industry companies listed on the Indonesia Stock Exchange, (3) Audit fee has a significant positive effect on audit delay of manufacturing industry companies listed on the Indonesia Stock Exchange.

scholarly journals Pengaruh Karakteristik Eksekutif dan Institutional Ownership Terhadap Tax Aggresiveness dengan Leverage sebagai Variabel Intervening (Studi Empiris pada Emiten Sektor Properti, Real Estate, dan Konstruksi Bangunan yang Terdaftar di BEI tahun 2012-2017)

2018 ◽  
Vol 6 (1) ◽  
pp. 1145
Author(s):  
Ridwan Muslim ◽  
Henri Agustin
Keyword(s):  
Real Estate ◽  
Structural Equation ◽  
Stock Exchange ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Building Construction ◽  
Equation Modeling ◽  
Significant Positive Effect ◽  
Tax Aggressiveness ◽  
Positive Effect

This study aims to examine the effect of executive characteristics and institutional ownership on tax aggressiveness with leverage as an intervening variable. This type of research is classified as causative research. Population of this research is company of property sector, real estate, and building construction which listed in Indonesia Stock Exchange (BEI) year 2012-2017. The sample is determined by purposive sampling method, so that the sample of 37 property companies, real estate, and building construction are obtained. The data used in this research is secondary data. Technique of collecting data is done by documentation technique obtained through IDX official website: www.idx.co.id. Data analysis used is structural equation modeling (SEM) using SmartPLS software ver 3.2.7.The result of the research shows that (1) the executive character has a significant positive effect on the tax aggressiveness (2) the executive character has a significant positive effect on the tax aggressiveness through leverage (3) institutional ownership has a significant positive effect on tax aggressiveness (4) institutional ownership has a significant positive effect on tax aggressiveness through leverage.Keywords: tax aggressiveness, executive characteristics, institutional ownership, leverage

scholarly journals DETERMINAN NILAI PERUSAHAAN PROPERTI DAN REAL ESTATE DI BURSA EFEK INDONESIA

2020 ◽  
Vol 2 (1) ◽  
pp. 55-64
Author(s):  
Devy Ai Nurhasanah ◽  
Metta Metta Kusumaningtyas
Keyword(s):  
Real Estate ◽  
Firm Value ◽  
Sampling Method ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Sample Selection ◽  
Secondary Data ◽  
Financial Statements ◽  
Negative Effect ◽  
Positive Effect

This study aims to examine the effect of profitability, leverage, company size, and dividend policy on firm value. This research was conducted on property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the period 2013-2017. The data used in this study are secondary data obtained from annual financial statements. The research method was carried out using multiple linear regression and sample selection using a purposive sampling method. Samples obtained as many as 114 companies in the period 2013-2017. The results showed that profitability and dividend policy had a positive effect on firm value. Likewise, leverage has a negative effect on firm value. Sometimes the size of the company does not affect the value of the company.

Estimasi Pengaruh Faktor Internal Bank dan Stabilitas Makroekonomi terhadap Profitabilitas dengan Mediasi Rasio Pembiayaan Bermasalah di PT Bank Muamalat Indonesia

2020 ◽  
Vol 3 (2) ◽  
pp. 93-108
Author(s):  
Annisa Siti Fathonah ◽  
Dadang Hermawan
Keyword(s):  
Secondary Data ◽  
Financial Statements ◽  
Significant Positive Effect ◽  
Return On Assets ◽  
Internal Factors ◽  
Macroeconomic Factors ◽  
Operating Income ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Positive Effect

This study aims to determine and analyze how much influence the bank's internal factors such as Equity, Operational Costs per Operating Income (BOPO), Financing Deposit to Ratio (FDR), Non Performing Financing (NPF) as a mediator and external or macroeconomic factors namely inflation and Gross Domestic Product (GDP) on profitability represented by Return on Assets (ROA) at Bank Muamalat Indonesia for the period 2008-2018. The data used in this research are secondary data obtained from the publication of quarterly financial statements from 2008 to quarter 2 of 2018. The method that used in this research is path analysis with SPSS 20.0 as the analytical tool. The results of the study partially test the hypothesis (t-test), in substructure I shows that the capital variable has a significant negative effect on NPF, BOPO and inflation has a significant positive effect on NPF, FDR and GDP do not significantly influence NPF at Bank Muamalat Indonesia. In substructure II partially, Capital, BOPO, significant negative effect on ROA, FDR and NPF has a significant positive effect on ROA, Inflation and GDP does not significantly influence ROA while simultaneously significantly influencing ROA. Based on the sobel test, capital has a significant effect on ROA through NPF, BOPO has a significant effect on ROA through NPF, FDR has a significant effect on ROA through NPF, Inflation has a significant effect on ROA through NPF, while GDP has no significant effect on ROA through NPF.

scholarly journals Pengaruh Internal dan Eksternal Perusahaan terhadap Nilai Perusahaan pada Perusahaan Properti dan Real Estate

2021 ◽  
Vol 5 (1) ◽  
pp. 191
Author(s):  
Santi Duwi Nuryani ◽  
Anita Wijayanti ◽  
Endang Masitoh
Keyword(s):  
Real Estate ◽  
Interest Rates ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
External Factors ◽  
Multiple Linear Regressions ◽  
Internal Factors ◽  
Linear Regressions

This study aims to test and analyze the influence of leverage, liquidity, inflation, and interest rates on the value of the company. Property and real estate companies listed on the Indonesia Stock Exchange in 2016-2019 as a population. Purposive sampling method for sampling and research is quantitative type. The data sources used secondary data are obtained from annual financial statements and analysis used multiple linear regressions. The results of research into external factors of the company namely inflation and interest rates influenced the increase in the value of the company. While the company's internal factors namely leverage and liquidity do not affect the increase in the value of the company.

scholarly journals PENGARUH ROA, NPM dan DER TERHADAP CORPORATE SOCIAL RESPONSIBILITY (CSR)

Medikonis ◽  
2020 ◽  
Vol 11 (1) ◽  
pp. 59-70
Author(s):  
Yubiharto Yubiharto ◽  
Nurlaela Rakhma Hastuti
Keyword(s):  
Social Responsibility ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Significant Positive Effect ◽  
Mining Companies ◽  
Csr Disclosure ◽  
Positive Effect

The problem in this research is the low level of CSR disclosure or social responsibility in mining companies, even though in reality it is stated in the law that every company is required to disclose social responsibility. This research is an empirical study on mining companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The purpose of this study was to determine the effect of ROA, NPM and DER on CSR. This research is quantitative descriptive. The data used are secondary data with direct collection through the company's annual report. This sampling technique uses a separate sample criteria taken from mining companies that disclose CSR using the GRI index. Data analysis in this study used multiple linear regression analysis with SPSS 24 software. The results of this study indicate that partially the ROA variable has no significant positive effect on CSR, while the NPM and DER variables have a significant positive effect on CSR. However, all variables simultaneously influence CSR.

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