scholarly journals PROFITABILITAS, DAN UKURAN PERUSAHAAN SEBAGAI FAKTOR PENENTU LEVERAGE PERUSAHAAN DI INDONESIA

JURNAL PUNDI ◽  
2019 ◽  
Vol 3 (1) ◽  
Author(s):  
Vio Loren Qusibah ◽  
Irdha Yusra
Keyword(s):  
Regression Analysis ◽  
Panel Data ◽  
Firm Size ◽  
Significant Influence ◽  
Analytical Method ◽  
Sampling Method ◽  
Stock Exchange ◽  
Financial Statement ◽  
Sample Collection ◽  
Purposive Sampling

The study conducted to enhance the knowledge about the influence of profitability and firm size to the Leverage. The population is all companies which are listed in Indonesia Stock Exchange in 2013-2017 periods. The sample collection technique has been carried out by using purposive sampling method and based on the predetermined criteria, 114 companies have been selected as samples. The data of the financial statement of the companies has been obtained from the official website of IDX. The analytical method used is regression analysis of panel data. The study show that profitability and firm size have negative and significant influence on leverage in Indonesia

scholarly journals Struktur Modal dalam Memediasi Pengaruh Profitabilitas, Struktur Aktiva dan Pertumbuhan Penjualan terhadap Harga Saham

2019 ◽  
Author(s):  
Indah Yunita ◽  
Riri Mayliza
Keyword(s):  
Capital Structure ◽  
Significant Influence ◽  
Stock Price ◽  
Sampling Method ◽  
Stock Exchange ◽  
Financial Statement ◽  
Sales Growth ◽  
Sample Collection ◽  
Purposive Sampling

This research is meant to test the influence of profitability, assets structure, and sales growth to the stock price with capital structure as variable intervening on company manufacture in Indonesia stock exchange. The population is 50 company manufacture in sector miscellaneous industry in Indonesia stock exchange. The sample collection technique has been done by using purposive sampling method. The data has been done by using the financial statement in 2013-2017 which is processed by using the software spss 16.0, the result of the classic assumption test. The results of this study indicate that profitability has a negative and significant effect on capital structure, assets structure has positive and significant influence, sales growth has a positive and significant effect, capital structure has a positive and significant effect.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN TELEKOMUNIKASI DI INDONESIA

2011 ◽  
Vol 1 (2) ◽  
pp. 83
Author(s):  
Jantu Sukmaningtyas ◽  
Salamatun Asakdiyah
Keyword(s):  
Capital Structure ◽  
Firm Size ◽  
Significant Influence ◽  
Sampling Method ◽  
Stock Exchange ◽  
Telecommunications Industry ◽  
Purposive Sampling ◽  
Independent Variables ◽  
Operating Leverage

The purpose of this thesis is to analyze factors that influence capital structure at telecommunications industry in Indonesia. In this research, dependent variable is capital structure and the independent variables are the operating leverage, taxes, and firm size.The samples are 5 companies, its take by purposive sampling method: taking the sample with specific criteria, that is the companies which listed on the Indonesia Stock Exchange during the period from 2005 to 2009. The operating leverage has a positive and significant influence to capital structure, tax has a negative and significant impact to capital structure, but the variable firm size has no effect to capital structure.

scholarly journals PENGARUH PROFITABILITAS, LEVERAGE, FIRM SIZE, DAN EARNINGS POWER TERHADAP MANAJEMEN LABA PADA PERUSAHAAN SEKTOR PROPERTI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019

2021 ◽  
Vol 3 (1) ◽  
pp. 71-94
Author(s):  
Yusak Maleakhi Purnama ◽  
Eindye Taufiq
Keyword(s):  
Earnings Management ◽  
Firm Size ◽  
Significant Influence ◽  
Sampling Method ◽  
Stock Exchange ◽  
Purposive Sampling ◽  
Independent Variable

The purpose of this research is to obtain evidence regarding the effect of independent variable consisting of profitability, leverage, firm size, and earnings power towards dependent variable earnings management. The company used in this research is a property company that listed on the Indonesian Stock Exchange (IDX) from 2017-2019 with the criteria using purposive sampling method. The result of this research are profitability and earnings power has no influence on earnings management. However, leverage has a positive and significant influence on earnings management. Then, firm size has a negative and significant influence on earnings management.   Keyword: Earnings Management, Profitability, Leverage, Firm Size, Earnings Power

scholarly journals Transparansi Pengungkapan Penyisihan Terhadap Manajemen Laba Akrual

2019 ◽  
Vol 1 (3) ◽  
pp. 1216-1232
Author(s):  
Yuni Fatma ◽  
Nurzi Sebrina
Keyword(s):  
Regression Analysis ◽  
Earnings Management ◽  
Cross Section ◽  
Analytical Method ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Discretionary Accruals ◽  
Manufacturing Companies ◽  
Purposive Sampling

This study aims to examine the effect of transparency in disclosure of allowance for accrual earnings management. This research is classified as causal associative research. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. By using the purposive sampling method, there are 30 companies as research samples. Overall accrual earnings management uses discretionary accruals, transparency is measured by the allowance disclosure indicator. The type of data used is secondary data obtained from www.idx.co.id. The analytical method used is panel cross section regression analysis. The results of this study indicate that transparency in disclosure of allowance is not able to explain the variance of accrual earnings management in the observation company so that the research hypothesis is rejected.

scholarly journals PROFITABILITY, FIRM AGE, AND LEVERAGE: ESTIMATION OF PANEL DATA MODELS IN THE EMERGING INDONESIAN MARKET

2019 ◽  
Vol 7 (3) ◽  
pp. 258-266
Author(s):  
Rizka Hadya
Keyword(s):  
Regression Analysis ◽  
Panel Data ◽  
Quantitative Data ◽  
Annual Report ◽  
Stock Exchange ◽  
Financial Statements ◽  
Financial Statement ◽  
Panel Data Models ◽  
Firm Age ◽  
Sample Collection

The purpose of this research is to test the influence of profitability and age, to the leverage. The type of data used was quantitative data taken from the company's annual financial statements and the company’s annual report summary. The population is all companies which are listed in Indonesia Stock Exchange in the last periods 2017. The sample collection technique has been carried out by using purposive sampling, 96 companies have been selected as samples. The data of the financial statement of the companies has been obtained from the official website of IDX. We tested the relationships between the profitability and firm age to leverage with the statistical method used is regression analysis in panel data. The result of the research shows, with partial test profitability and firm age, has a negative significant influence to the leverage. And then, estimation results show the r-square value of 91,76% which means the profitability and age of the company have the ability to explain leverage of 91,76% and while remaining 8,24% is explained by other variables which are not studied. Keywords: leverage, profitability, firm age

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

2018 ◽  
Vol 19 (2) ◽  
pp. 259-270
Author(s):  
YOHANES ERYANTO ◽  
SURYANTO SURYANTO
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Firm Size ◽  
Significant Influence ◽  
Sampling Method ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Insider Ownership ◽  
Independent Variables ◽  
Earnings Per Share

The purpose of this research is to provide empirical evident whether insider ownership, firm size, profitability, leverage, liquidity, earnings per share and price to book ratio have significant influence of dividend policy. Sample in this research are nonfinancial companies, which are listed in Indonesian Stock Exchange over the three years period 2012 until 2014. This research used purposive sampling method. The sample of this research consist of 52 companies that meet in criteria. This research uses multiple regression analysis to find out the influence of all independent variables above to dividend policy. The result of the research showed that firm size, leverage, earnings per share and price to book ratio had a significant influence on dividend policy, while insider ownership, profitability and liquidity had no influence.

scholarly journals KAJIAN EMPIRIS BEBAN PAJAK TANGGUHAN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA

InFestasi ◽  
2016 ◽  
Vol 12 (1) ◽  
pp. 55
Author(s):  
Reskino ◽  
Issan Chairul Imam
Keyword(s):  
Logistic Regression ◽  
Analytical Method ◽  
Sampling Method ◽  
Stock Exchange ◽  
Financial Statement ◽  
Earning Management ◽  
Purposive Sampling ◽  
Research Hypothesis ◽  
Result Show ◽  
Deferred Tax

<p><em>This study is aimed to investigate the influence of deferred tax and institusional ownership on earning management. This research used the sample of manufactur industries listed in Indonesian Stock Exchange during 2010-2013 period. The number of manufactur industries sampled in this study were 78 companies with 4 years observation. Based on purposive sampling method, sample consist of 312 financial statement in this research. Hypothesis in this research are tested by logistic regression analytical method.</em></p><em>Based on sample, the result show that deferred tax negative-significantly influence to earning management and institusional ownership negative-significantly influence to earning management.</em>

scholarly journals Pengaruh Kepemilikan Institusional dan Dewan Komisaris Independen terhadap Kinerja Keuangan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

2019 ◽  
Author(s):  
Shelly Monica ◽  
Aminar Sutra Dewi
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Panel Data ◽  
Annual Report ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Statement ◽  
Analysis Method ◽  
Purposive Sampling ◽  
Observation Period

This study aims to find out the influence of institusional ownership, and independent board of commissionersto financial performances on manufacture companies. The study objects is manufacturing company which listed in Indonesian Stock Exchange and the observation period from 2013 to 2017, the sampling technique used is purposive sampling. This study used data of company’sannual financial statement and annual report summary has been obtained from the official website of IDX.This type study isquantitative research.The sample used was companies manufacture in 2013-2017 totaling 53 samples. Data analysis method used in this study is regression analysis in panel data. The result of the study show that institusional ownership has a significant effect on financial performances (ROA). Independent board of commissioners has asignificant positive not effect on financial performances (ROA)

scholarly journals Pengaruh Kepemilikan Institusional dan Dewan Komisaris Independen terhadap Kinerja Keuangan di Bursa Efek Indonesia

2019 ◽  
Author(s):  
Shelly Monica ◽  
Aminar Sutra Dewi
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Panel Data ◽  
Annual Report ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Statement ◽  
Analysis Method ◽  
Purposive Sampling ◽  
Observation Period

This study aims to find out the influence of institusional ownership, and independent board of commissioners to financial performances on manufacture companies. The study objects is manufacturing company which listed in Indonesian Stock Exchange and the observation period from 2013 to 2017, the sampling technique used is purposive sampling. This study used data of company’sannual financial statement and annual report summary has been obtained from the official website of IDX. This type study isquantitative research. The sample used was companies manufacture in 2013-2017 totaling 53 samples. Data analysis method used in this study is regression analysis in panel data. The result of the study show that institusional ownership has a significant effect on financial performances (ROA). Independent board of commissioners has a significant positive not effect on financial performances (ROA).

scholarly journals Tangibility, Liquidity dan Growth Opportunity Sebagai Faktor Penentu Leverage Perusahaan

2019 ◽  
Vol 4 (2) ◽  
pp. 282
Author(s):  
Joni Fernandes ◽  
Sumiati Sumiati
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Panel Data ◽  
Annual Report ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Statement ◽  
Analysis Method ◽  
Purposive Sampling ◽  
Growth Opportunity

<p><em>The purpose of this paper is to find the influence of tangibility, liquidity and growth opportunity to companies leverage. The paper objects used is all company which listed in Indonesian Stock Exchange in 2013 to 2017, this paper used a purposive sampling technique. The data of company’s annual financial statement and annual report summary has been obtained from the official website of IDX. This paper was included in the explanatory research using quantitative approach. Data analysis method used in this paper is regression analysis in panel data. The result showed that in simultaneously tangibility, liquidity and growth opportunity and has a significant effect. Tangibility, liquidity and growth opportunity has a negative and significant effect on the company’s leverage. growth opportunity in the partially hasn’t significant effect on the company’s leverage.</em></p><p> </p><p>Tujuan dari penelitian ini adalah untuk menemukan pengaruh tangibilitas, likuiditas dan peluang pertumbuhan untuk meningkatkan leverage perusahaan. Objek penelitian yang digunakan adalah semua perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2013 hingga 2017. Purposive sampling dipilih sebagai teknik pengambilan sampel. Data laporan keuangan tahunan perusahaan dan ringkasan laporan tahunan telah diperoleh dari situs web resmi BEI. Penelitian ini tergolong pada  pendekatan kuantitatif. Metode analisis data yang digunakan adalah analisis regresi data panel. Hasil penelitian menunjukkan bahwa secara simultan tangibilitas, likuiditas dan peluang pertumbuhan dan memiliki pengaruh yang signifikan. Tangibilitas, likuiditas dan peluang pertumbuhan memiliki efek negatif dan signifikan terhadap leverage perusahaan. Peluang pertumbuhan secara parsial tidak memiliki pengaruh signifikan terhadap leverage perusahaan.</p>

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