scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY (STUDI EMPIRIS PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA)

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Alther Gabriel Liwe ◽  
Hendrik Manossoh ◽  
Lidia M. Mawikere
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Real Estate ◽  
Firm Size ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Fiscal Year ◽  
Analysis Technique ◽  
Real Estate Company

Audit delay is the length of time from a company’s fiscal year end to the date of the auditor’s report. This research aims to determine the effect of firm size, profitability, and solvability on audit delay in property and real estate company which are listed on the Indonesia Stock Exchange (IDX) period 2012-2016. The samples consist of 38 property and real estates company. The data analysis technique used was multiple linear regression analysis. The results showed that partial firm size does not have any significant effect on audit delay, profitability have significant effect on audit delay, and solvability does not have any significant effect on audit delay, while simultaneously firm size, profitability, and solvability have significant effect on audit delay.Keywords: Audit Delay, Firm Size, Profitability, Solvability

scholarly journals DETERMINAN STRUKTUR MODAL PADA PERUSAHAAN PROPERTY AND REAL ESTATE DI INDONESIA

2020 ◽  
Vol 9 (3) ◽  
pp. 948
Author(s):  
I Putu Adi Sumardika ◽  
Luh Gede Sri Artini
Keyword(s):  
Regression Analysis ◽  
Real Estate ◽  
Capital Structure ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Financial Difficulties ◽  
Analysis Technique ◽  
Company Growth ◽  
Observation Period

Capital structure is an important thing to consider by companies in order to avoid financial difficulties and the potential of bankruptcy. This study aims to determine the effect of profitability, asset structure, and company growth towards capital structure. This research was conducted on property and real estate companies listed in Indonesia Stock Exchange during 2014 - 2018. The number of samples used in this study are 27 companies with an observation period of 5 years. The analysis technique used is multiple linear regression analysis. The results showed that profitability has no significant effect on capital structure, but asset structure and company growth have positive and significant effect on capital structure. Keywords: capital structure, profitability, asset structure, company growth.

scholarly journals BIOLOGICAL ASSET: WHAT IS THE IMPACT ON AGRICULTURAL COMPANIES?

2021 ◽  
Vol 22 (1) ◽  
Author(s):  
Maulida Dwi Kartikasari ◽  
Dien Noviany Rahmatika ◽  
Sumarno Sumarno
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Firm Size ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Multiple Linear Regression Analysis ◽  
Analysis Technique ◽  
The Impact

This study aims to determine the effect of managerial stock, biological asset intensity and firm size on the disclosure of biological assets in agricultural companies listed on the Indonesian stock exchange in 2016-2019. Population in this study were primary consumer goods sector companies in agricultural companies listed on the Indonesia Stock Exchange. Based on sample selection, there are 52 companies that required The data analysis technique used in this research was the multiple linear regression analysis.. Based on the multiple linear regression analysis, the results show biological asset intensity have a significance below 0.05, namely 0.006. This shows that biological asset intensity have a significant positive effect on biologiocal asset disclosure. However, the firm size and managerial ownership variables have a significance value above 5%. This means that the two variables do not have a significant effect on biological asset disclosure in agricultural companies listed on the Indonesia Stock Exchange in 2016-2019.

scholarly journals Pengaruh Kompetensi Eksekutif, Ukuran Perusahaan, Komisaris Independen, dan Kepemilikan Institusional Terhadap Tax Avoidance

2017 ◽  
pp. 117
Author(s):  
Retta Merslythalia ◽  
Mienati Somya Lasmana
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Firm Size ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies

This research aims to examine the effect of executive competency, the firm size, the independent commissioner and the institutional ownership towards tax avoidance. The number of population in this research is 141 manufacturing companies which are listed in Indonesia Stock Exchange during 2012 to2014. This research uses purposive sampling technique. The multiple linear regression analysis is used to analyze the data. There are 49 companies used as the samples of this study. Based on the conducted data analysis on this research, it concludes that:( 1 ) the executive competence has no effects on tax avoidance ( 2 ) the firm size has no effects on tax avoidance ( 3 ) the independent commissioner has no effects on tax avoidance while ( 4 )the institutional ownership affects tax avoidance.

scholarly journals Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan Terhadap Tax Avoidance Perusahaan Property dan Real Estate

2021 ◽  
Vol 9 (2) ◽  
Author(s):  
Sakti Hermawan ◽  
Sudradjat Sudradjat
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Statistical Analysis ◽  
Real Estate ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Descriptive Statistical Analysis

Financial statements are used by many parties to determine the condition of the company's financial performance. Financial statements are a very important source of information in assessing the company's performance and prospects for shareholders and the public as one of the bases in making investment decisions. The value of the information contained in financial statements can be affected by the timeliness of preparation and presentation of financial statements. Because of this, the timeliness of a company in compiling and presenting its financial statements is very important. The company's timeliness in preparing financial statements can be influenced by several things, both internal and external influences. This study was conducted with the aim of knowing whether Profitability, Leverage and Company Size have an influence on Tax Avoidance in Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. Previous research that has been done shows different results. Therefore, it is necessary to conduct another study with the aim of re- testing the theory of Tax Avoidance. The population of this research is 46 property and real estate companies. This study uses a purposive sampling method in taking samples, so that 31 sample companies are obtained for 3 years of observation (2017-2019) with 93 observations (observations). Research data obtained from sample companies which can be downloaded on the official website of the Indonesia Stock Exchange. This study uses descriptive statistical analysis and multiple linear regression analysis as data analysis techniques. The data analysis technique carried out first is descriptive statistical analysis, classical assumption test, multiple linear regression analysis and then hypothesis testing.

scholarly journals ANALISIS LIKUIDITAS DAN STRUKTUR KEUANGAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA

2019 ◽  
Author(s):  
Indra Maulana ◽  
Lidya Martha
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
Solvency Ratio

This research as a purpose to know what influence of liquidity and solvency ratio toward profitability ratio. Sample from this research is four enterprises in Indonesian Stock Exchange period 2007-2016. The data analysis technique used multiple linear regression analysis using Eviews 6. From the results of tests performed showed that liquidity statistically not significant affect profitability, as indicated by the probability of > 0,05 is 0,6022. Same difference with solvency who were statistically not significantly affect profitability, which is indicated by the probability of > 0,05 is 0,1273.

scholarly journals Pengaruh Likuiditas, Leverage, dan Profitabilitas Terhadap Nilai Perusahaan Pada Perusahaan Farmasi

2019 ◽  
pp. 567
Author(s):  
Ni Komang Yulan Surmadewi ◽  
I Dewa Gede Dharma Saputra
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Pharmaceutical Companies ◽  
Analysis Technique ◽  
Period Data

The purpose of this study is to analyze the effect of liquidity, leverage, and profitability on the value of the company on pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) for the period 2014-2017. The population of this research is pharmaceutical companies listed on the Indonesia Stock Exchange during the 2014-2017 period. Data collected by purposive sampling method, obtained as many as 9 companies that became research samples with a period of four years to obtain 36 research samples. The data analysis technique uses multiple linear regression analysis. Based on the results of the analysis it was found that the variable liquidity did not affect the value of the company. While the leverage and profitability variables significantly influence the value of the company. This shows the higher leverage and the higher the profitability, the higher the value of the company obtained.

scholarly journals Capital structure as a mediation variable: Profitability and liquidity on company value in real estate companies in Indonesia stock exchange

2019 ◽  
Vol 6 (4) ◽  
pp. 62-72
Author(s):  
I Gede Wibawa Reska Putra ◽  
Ida Bagus Panji Sedana
Keyword(s):  
Real Estate ◽  
Capital Structure ◽  
Firm Value ◽  
Stock Exchange ◽  
Participant Observation ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Company Value ◽  
Analysis Technique ◽  
Real Estate Company

The purpose of this study is to determine the effect of variable profitability, liquidity, and capital structure on the firm value in real estate companies listed on the Indonesia Stock Exchange (IDX). The population of this study is a real estate company listed on the Indonesia Stock Exchange (IDX) for the period 2013-2017. The method of determining the sample in this study used a purposive sampling method, with several predetermined criteria, then the number of selected samples was 26 companies. Data collection is done using the method of non-participant observation. The data analysis technique used is path analysis which is an extension of the multiple linear regression analysis techniques. Based on the results of the analysis of the study shows that the variables of profitability, liquidity, and capital structure have a positive and significant effect on firm value. The results of the Sobel test also show that the capital structure variable is able to mediate the relationship between profitability and liquidity towards firm value.

scholarly journals Pengaruh Profitabilitas, Leverage, Likuiditas, Ukuran Perusahaan Dan Struktur Aset Terhadap Nilai Perusahaan

2021 ◽  
Vol 5 (1) ◽  
pp. 17
Author(s):  
Febri Indra Farizki ◽  
Suhendro Suhendro ◽  
Endang Masitoh
Keyword(s):  
Regression Analysis ◽  
Real Estate ◽  
Firm Value ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Financial Report ◽  
Analysis Technique ◽  
The Impact

This research aims to examine and analyze the impact of profitability, leverage, liquidity, company size and asset structure on firm value in the company of sub-sector property and real estate listed on the Stock Exchange Indonesia period in 2015-2019. The population of this research is the entire property and real estate sub-sector companies listed on the IDX. The sampel selection in this research using purposive sampling with certain criteria thus obtained 38 samples of data to be researched. The data used are secondary obtained from financial report. The analysis technique used multiple linear regression analysis. The results showed that liquidity, company size, and asset structure affect on firm value. Meanwhile profitability and leverage do not affect on firm value in the company sub-sector property and real estate period 2015-2019

scholarly journals KEMAMPUAN RASIO LIKUIDITAS DAN SOLVABILITAS DALAM MEMPREDIKSI LABA PERUSAHAAN PERUSAHAAN: STUDI EMPIRIS PADA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA

2016 ◽  
Vol 1 (1) ◽  
Author(s):  
Irdha Yusra
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
Solvency Ratio

<em>This research as a purpose to know what influence of liquidity and solvency ratio toward profitability ratio. Sample from this research is five enterprise in Indonesian Stock Exchange period 2007-2014. The data analysis technique used multiple linear regression analysis using Eviews 6. From the results of tests performed showed that liquidity statistically not significant affect profitability, as indicated by the probability of &gt; 0,05 is 0,2761. Be different with solvency who were statistically significantly profitability, which is indicated by the probability of &lt; 0,05 is 0,0460.</em>

scholarly journals Analisis Tentang Pengaruh Budaya Kerja, Komitmen Organisasi, Dan Standar Prosedur Operasional Terhadap Produktivitas Kerja Karyawan (Studi Kasus di PT Kimia Farma Apotek Tbk (Persero) Wilayah Bandung Timur)

2019 ◽  
Vol 1 (2) ◽  
pp. 95-106
Author(s):  
Kosasih
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Organizational Commitment ◽  
Research Method ◽  
Linear Regression Analysis ◽  
Work Productivity ◽  
Multiple Linear Regression Analysis ◽  
Work Culture ◽  
Analysis Technique ◽  
Positive Effect

The purpose of this research is to obtain empirical evidence through data analysis of the influence of work culture, organizational commitment, and strandar operational procedures on employee work productivity at PT Kimia Farma Apotek Tbk (Persero) East Bandung Region. The research method used in this research is descriptive and verifikatif method with quantitative approach and using multiple linear regression analysis. Technique of collecting data that is used is by observation at 6 pharmacy chemical pharmacy of East Bandung area through questionnaires completed by interview. the esult of this study indicate that both partially and simultaneously between work culture, organizational commitment and standart operational process have a positive effect on employee work productivity. It means that the more work culture organizational commitment, and ordinary operational procedures, will make the work productivity of employees more and more tense. As well as the most dominant most affecting work productivity is comitment organization, meaning with high organizational commitment, automatically employees will work hard for the company, proud of the company and have good emission ties the company.

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