scholarly journals Factors Affecting Accounting Conservatism in Manufacturing Companies Listed on The Indonesian Stock Exchange in 2017-2019

2020 ◽  
Vol 3 (2) ◽  
pp. 131-136
Author(s):  
Ni Putu Gita Pradhnya Sari ◽  
◽  
I W Karman ◽  
Istiarto Istiarto ◽  
◽  
...  
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Capital Intensity ◽  
Multiple Linear Regression Analysis ◽  
Accounting Conservatism ◽  
Company Size ◽  
Manufacturing Companies ◽  
Independent Variables ◽  
Debt Covenant

Conservatism is a precautionary principle that can be considered in accounting because a company has an uncertain or unexpected event. The purpose of this study was to determine the effect of company size, capital intensity, debt covenant, and litigation risk on accounting conservatism. This study uses secondary data in the form of annual financial statements of manufacturing companies listed on the Indonesia Stock Exchange with the study period in 2017-2019. The population in this study were 168 manufacturing companies using a purposive sampling method, there were 25 company data included in the criteria. The analysis technique used is to use multiple linear regression analysis. The results of the analysis in this study indicate that at the time of the F Test all independent variables simultaneously influence accounting conservatism, and after the T test is performed shows that company size and debt covenant variables partially affect accounting conservatism, while other independent variables do not influence conservatism accounting, manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019.

Kebijakan Pembagian Dividen Perusahaan BUMN Indonesia Periode 2011-2016

2018 ◽  
Vol 17 (1) ◽  
pp. 65
Author(s):  
Siti Nurainul Jannah
Keyword(s):  
Dividend Policy ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Payout Policy ◽  
Company Size ◽  
Dividend Payout ◽  
Independent Variables ◽  
Asset Growth

The purpose of this study is to analyze the factors that influence the dividend payout policy on BUMN companies listed in Indonesia Stock Exchange period 2011-2016. The independent variables used in this research are profitability, liquidity, asset growth, and company size. The method used is the method of quantitative research and the object of research is a state-owned company listed on the Indonesia Stock Exchange. The data used in this study was secondary data in the form of financial statements obtained by data collection techniques using documentation method. The sample used in this research is twelve companies using purposive sampling method. The technique of data analysis using was multiple linear regression analysis using SPSS test tool. The results showed that all independent variables together positive effect on dividend policy. While the t-test results show that only Profitability variables that have a positive and significant influence toward the dividend payout policy. The independent variables liquidity, asset growth, and company size have a positive and insignificant effect on dividend policy. The dividend payout policy is one of the main concerns of the stakeholders. However, this study uses only four independent variables to analyze the factors that influence the dependent variable. The magnitude of influence of all independent variables in this study only 33% and the rest much influenced by other variables outside in this study. Keywords: dividend payout policy, profitability, liquidity, asset growth, company size

scholarly journals PENGARUH PAJAK, TUNNELING INCENTIVE, DEBT COVENANT DAN PROFITABILITAS TERHADAP KEPUTUSAN MELAKUKAN TRANSFER PRICING

2020 ◽  
Vol 3 (1) ◽  
Author(s):  
Ahmad Junaidi ◽  
Nensi Yuniarti. Zs
Keyword(s):  
Stock Exchange ◽  
Transfer Pricing ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies ◽  
Debt Covenants ◽  
Debt Covenant

This study aims to determine the effect of taxes, tunneling incentives, debt covenants, and profitability on the company's decision to transfer pricing. The data used in this study is secondary data obtained from accessing the web www.idx.co.id. The population of this research was manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. The sampling technique used was purposive sampling. The number of companies sampled in the study was 27 companies so that the total sample of the study was 135 observations. This study used the multiple linear regression analysis technique. The results of this study known there are still many variables outside the research that can explain transfer pricing.The determination coefficient is 0.441 which means that 44.1%. It indicates that the company transfers pricing is influenced by these variables, while the rest is explained by other variables.Based on the  result can be concluded that taxes, debt covenants and profitability has a positive effect on the decision to transfer pricing. While the tunneling incentive does not effect the decision to conduct transfer pricing.Keywords: Tax, Tunneling Incentive, Debt Covenant, Profitability, and Transfer Pricing

scholarly journals PENGARUH PERENCANAAN PAJAK DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA

2018 ◽  
Vol 2 (3) ◽  
pp. 129-150
Author(s):  
Dea Safitri Ayu Lestari ◽  
Ia Kurnia ◽  
Yuniati Yuniati
Keyword(s):  
Earnings Management ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Tax Planning ◽  
Company Size ◽  
Manufacturing Companies

This research was conducted to see the effect of tax planning and company size on earnings management (Empirical Study on Company MAnufacturing Listed In Indonesia Stock Exchange). The factors tested in this study are tax planning and company size as independent variables and earnings management as the dependent variable.                This type of research is descriptive method of analysis and type of research is quantitative research. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange during the period 2015-2017. Sampling technique in this study using purposive sampling technique, so that obtained the number of samples of 21 companies with the final data amounted to 63 financial statements. Sources of data in this study are secondary data downloaded through www.idx.co.id and corporate website each in the form of annual financial statements of the company for 3 years in the period 2015 to 2017. Data analysis techniques in this study using multiple linear regression analysis.                 The results of this study indicate that simultaneously tax planning and the size of the company have a significant influence on the earings management in manufacturing companies listed on the Indonesia Stock sExchange for the 2015-2017 period.

scholarly journals PENGARUH GROWTH OPPORTUNITY, FINANCIAL DISTRESS, CEO RETIREMENT TERHADAP KONSERVATISME AKUNTANSI

2020 ◽  
Vol 28 (1) ◽  
pp. 13-34
Author(s):  
Hasina Tazkiya ◽  
Sulastiningsih Sulastiningsih
Keyword(s):  
Financial Distress ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Accounting Conservatism ◽  
Manufacturing Companies ◽  
Growth Opportunity ◽  
Selection Of

This research aims to examine and analyze the influence of growth opportunity, financial distress, and CEO retirement to the accounting conservatism at manufacturing companies listed on the Indonesia Stock Exchange. The population of the research is the manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period of 2013-2017. This research used a purposive sampling method in the selection of the sample based on predetermined criteria. Based on these criteria, obtained samples as much as 37 companies during a five years period of observation. The data used a secondary data. The data collection method used a documentation method. This research using multiple linear regression analysis and hypothesis testing using t-test, F-test and the determination of the coefficient. The results of this research indicate some of the factors that influences positively significant to accounting conservatism, such as growth opportunity and financial distress. CEO retirement has influences negatively significant to accounting conservatism. 

scholarly journals Apakah Sales Growth, Leverage dan Capital Intensity Mempengaruhi Tax Avoidance?

2021 ◽  
Vol 11 (1) ◽  
pp. 1-11
Author(s):  
Adriyanti Agustina Putri ◽  
Zul Azmi ◽  
Jumadil Arsa
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Capital Intensity ◽  
Multiple Linear Regression Analysis ◽  
Tax Planning ◽  
Sales Growth ◽  
Manufacturing Companies ◽  
Financial Reports

This research is important to do to examine and analyze the effect of sales growth, leverage, and capital intensity on tax avoidance. The population in this study were manufacturing companies listed on the Indonesian Stock Exchange (BEI) 2015-2019, totaling 182 companies. The sample was selected by using purposive sampling and selected 35 companies. This study uses secondary data in the form of financial reports which can be accessed through the website www.idx.co.id. The method of analysis used in this study is multiple linear regression analysis using the SPSS version 23. The results of this study can prove that sales growth, leverage, and capital intensity have an effect on tax avoidance. Increased sales growth will trigger companies to avoid paying large taxes by carrying out optimal tax planning. High leverage causes the company to pay less taxes. The higher the intensity capital, the more it can reduce the company's tax burden.

scholarly journals Pengaruh Likuiditas dan Ukuran Perusahaan terhadap Return Saham pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman

2021 ◽  
Vol 8 (1) ◽  
pp. 25-31
Author(s):  
Hendra Lesmana ◽  
Wati Erawati ◽  
Husni Mubarok ◽  
Ery Suryanti
Keyword(s):  
Stock Returns ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
T Test ◽  
Company Size ◽  
Manufacturing Companies

This study aims to test whether liquidity and company size have an influence on stock returns in manufacturing companies in the food and beverage sub-sector in 2017-2019. The total population of this study was 26 companies with a total sample of 11 manufacturing companies listed on the Indonesia Stock Exchange with a study period of three years so that the research sample was 33 data. The data used is secondary data from various reliable sources. The sampling technique used was purposive sampling method. The independent variables include liquidity and company size, while the dependent variable is stock returns. Collecting data in this study using secondary data with documentation methods. The method of analysis of this research is using multiple linear regression analysis and t test. Based on the t test shows that (1) liquidity has a significant effect on stock returns (2) company size has an influence on stock returns.The company’s ability to pay debts on time will make the stock returns be returned appropriately. Mean while, company size has a positive and insignificant effect on stock returns.

PENGARUH GROWTH OPPORTUNITY, FINANCIAL DISTRESS, CEO RETIREMENT TERHADAP KONSERVATISME AKUNTANSI

2020 ◽  
Vol 28 (1) ◽  
pp. 13-34
Author(s):  
Hasina Tazkiya ◽  
Sulastiningsih Sulastiningsih
Keyword(s):  
Financial Distress ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Accounting Conservatism ◽  
Manufacturing Companies ◽  
Growth Opportunity ◽  
Selection Of

This research aims to examine and analyze the influence of growth opportunity, financial distress, and CEO retirement to the accounting conservatism at manufacturing companies listed on the Indonesia Stock Exchange. The population of the research is the manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period of 2013-2017. This research used a purposive sampling method in the selection of the sample based on predetermined criteria. Based on these criteria, obtained samples as much as 37 companies during a five years period of observation. The data used a secondary data. The data collection method used a documentation method. This research using multiple linear regression analysis and hypothesis testing using t-test, F-test and the determination of the coefficient. The results of this research indicate some of the factors that influences positively significant to accounting conservatism, such as growth opportunity and financial distress. CEO

scholarly journals THE EFFECT OF LEVERAGE, CAPITAL INTENSITY, AND INVENTORY INTENSITY ON EFFECTIVE TAX RATE

2021 ◽  
pp. 1
Author(s):  
Rini Utami ◽  
Endang Mahpudin
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Capital Intensity ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies ◽  
Data Types ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Industry Sector

This study aims to determine the effect of leverage, capital intensity and inventory intensity on effective tax rate on miscellaneous industry sector manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. The method used is descriptive statistics with quantitative approach that is through the classical assumption test to analyze the data and multiple linear regression analysis and processed by using software SPSS 20. While data used are secondary data with quantitative data types during the period 2014 until 2018. Population of this study is the miscellaneous industry sector manufacturing companies with sampling method that is purposive sampling, so that the number of observations obtained as many as 12 companies. Simultaneously results test show that leverage, capital intensity and inventory intensity simultaneously affect effective tax rate. And partially, leverage and capital intensity has an effect on effective tax rate However inventory intensity partially does not have an effect on effective tax rate.

scholarly journals The Influence of Accounting Conservatism and Economic Value Added on Corporate Equity Assessment.

2016 ◽  
Vol 11 (2) ◽  
pp. 1
Author(s):  
Fitri Novalia ◽  
Marsellisa Nindito
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Economic Value ◽  
Value Added ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Accounting Conservatism ◽  
Equity Valuation ◽  
Economic Value Added ◽  
Manufacturing Companies

This research was intended to examine the influences of Accounting Conservatism and Economic Value Added toward Equity Valuation on manufacturing companies listed in Indonesia Stock Exchange. The independent variables used in this research were Accounting Conservatism and Economic Value Added. This research used secondary data that was obtained from the Indonesia Stock Exchange official website, which has been published in 2011 until 2013. The technique that was used to gather the sample was purposive sampling and there were 18 companies. Which all sample (N) in three years was 54 samples. Those 54 samples would analyse further in this research.  The method used in this research was multiple linear regression analysis. The result of t-test showed that the first variable, accounting conservatism, had a negative and significant effect to equity valuation. The second variable, which was Economic Value Added, showed a positive and significant effect to equity valuation. The result of f-test accounting conservatism and Economic Value Added showed that both of them give simultaneously and significant effect to equity valuation.   Key Words:      Equity Valuation, Price Book Value, Accounting Conservatism, and Economic Value Added

scholarly journals The Effects of Executive and Company Characteristics on Tax Aggressiveness

2020 ◽  
Vol 15 (2) ◽  
pp. 280
Author(s):  
Kristina Surya Dewi ◽  
Gerianta Wirawan Yasa
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Capital Intensity ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Manufacturing Companies ◽  
Tax Aggressiveness ◽  
Analysis Technique ◽  
Negative Effect

Tax aggressiveness is the act of manipulating profits carried out through tax planning that can be both legal and illegal. Based on the agency theory, the different interests of agents and principals may become a source of conflict. The aim of this study is to determine and obtain empirical evidence on the effect of executive characteristics, profitability, leverage, capital intensity, and company size on tax aggressiveness. This research was conducted on manufacturing companies listed on Indonesia Stock Exchange in 2016-2018, because the Indonesian economy has started to recover since 2016 and continued until 2018, so it will have an impact on tax revenues. The sample was selected using purposive sampling technique and obtained 70 manufacturing companies. Data analysis technique used is multiple linear regression analysis. The results show that executive characteristics, profitability, and company size had a positive effect. While leverage and capital intensity had negative effect on tax aggressiveness. Keywords:  Tax aggressiveness, executive characteristics, profitability, leverage, capital intensity, company size.

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