scholarly journals PENGARUH FIRMSIZE, DEBT TO EQUITY (DER), DAN AKTIVITAS (TATO) TERHADAP PROFITABILITAS PERUSAHAAN SUBSEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017

2019 ◽  
Vol 14 (1) ◽  
Author(s):  
. Mesrawati ◽  
Carlos Sihombing ◽  
Ervina Samjaya
Keyword(s):  
Real Estate ◽  
Firm Size ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Coefficient Of Determination ◽  
Sampling Techniques ◽  
Research Subjects ◽  
Independent Variables ◽  
Size Variable

This purpose this research  to get tasted on the effect of Firm Size, Debt to Equity, and Activity on Profitability in the property and real estate sub-sector companies listed on the Indonesia Stock Exchange in 2013-2017. The research sample consisted of 29 companies selected through Purposive sampling techniques. The data used in this study is secondary data, by collecting data or information in the form of financial statements needed from idx. The analytical method used is multiple regression analysis and assumption test. The research subjects were property and real estate companies listed on the Indonesia Stock Exchange for the period 2013-2017. From the results of the discussion showed that partially with the t test, Firm Size variable, Debt to Equity and Activity had an effect on Profitability. Simultaneous results of independent variables; Firm Size, Debt to Equity and Activities with the F test, together have an effect on Profitability. The coefficient of determination shows that independent variables are able to influence the dependent variable.Keywords: firmsize,debt to equity ,aktivitas.

scholarly journals ANALISA FAKTOR – FAKTOR YANG BERPENGARUH TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN OTOMOTIF DAN KOMPONEN DAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA)

2016 ◽  
Vol 11 (2) ◽  
pp. 1
Author(s):  
Joko Suryanto ◽  
Indra Pahala
Keyword(s):  
Financial Reporting ◽  
Firm Size ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Public Ownership ◽  
Audit Opinion ◽  
Independent Variables ◽  
Equity Ratio ◽  
The Relationship

This research aims to examine the effect of the relationship between firm size, profitability, solvency, public ownership, and the audit opinion on the timeliness of financial reporting. The dependent variable in the form of timekeeping company deliver the financial statements to the Stock Exchange. Meanwhile for the independent variables such as firm size measured by total asets of the company, profitability is measured by profit margin ratio, solvency measured by debt-to-equity ratio, public ownership is measured by the percentage of the number of shares owned by the community, and the audit opinion is measured with an unqualified opinion and otherwise unqualified. This study uses secondary data with population automotive companies and telecommunications components and annual financial statements issued on the Stock Exchange in the period 2010-2012. From the analysis conducted in this study it can be concluded that the size of the company significantly influence the timeliness of financial reporting. While profitability, solvency, public ownership, and the audit opinion does not affect the timeliness of financial reporting.   Keywords:       Company Size, Profitability, Solvency, Public Shareholding, Opinion Audit and Financial Reporting Timeliness.

scholarly journals NILAI PERUSAHAAN REAL ESTATE

2019 ◽  
Vol 8 (1) ◽  
Author(s):  
Kun Ismawati
Keyword(s):  
Linear Regression ◽  
Real Estate ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Coefficient Of Determination ◽  
Investment Policies ◽  
Dividend Policies ◽  
Funding Policies ◽  
Regression Test

The purpose of the study is to determine the effect of investment policies, funding policies, and dividend policies on the value of real estate companies listed in the Indonesia Stock Exchange either partially or simultaneously. Data used in this research is secondary data obtained from the company's financial statements, as many as 42 companies from 2012-2014 period. There were 126 data obtained and analyzed with t test, F test, coefficient of determination test, and multiple linear regression test. The conclution of the research were investment policies, funding policies, and dividend policies affect the value of real estate companies listed in the Indonesia Stock Exchange either partially or simultaneously.

scholarly journals ANALYSIS OF THE EFFECT OF CAPITAL ADEQUACY RATIO, NON PERFORMING FINANCING, AND FINANCING TO DEPOSIT RATIO ON PROFITABILITY: A CASE STUDY ON ISLAMIC COMMERCIAL BANKS IN INDONESIA

2021 ◽  
Vol 1 (1) ◽  
pp. 32-47
Author(s):  
Ema Muawanah ◽  
Imronudin Imronudin
Keyword(s):  
Commercial Banks ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Capital Adequacy ◽  
Coefficient Of Determination ◽  
Independent Variables ◽  
Capital Adequacy Ratio

This study aims to analyze the effect of Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF), and Financing to Deposit Ratio (FDR) on Profitability (Case Study on Islamic Commercial Banks in Indonesia). This research used secondary data in the form of Islamic Commercial Bank financial statements. The population in this study is Islamic Commercial Banks listed on the Indonesia Stock Exchange in 2016-2018. The sampling technique employed was purposive sampling. A sample of 3 banks was obtained. Multiple linear regression was used. Classical assumption analysis was done prior to data analysis. Hypothesis testing used t-test, F test, and the coefficient of determination (R2). The results of this study indicated that CAR has a positive and significant effect on profitability, NPF has a negative and significant effect on profitability and FDR has a negative and no significant effect on profitability. Meanwhile, the independent variables together have an effect on profitability. The result of the coefficient of determination test shows that 61.1% of the profitability of Islamic Commercial Banks in Indonesia is explained by the variables of CAR, NPF, and FDR, while the remaining 38.4% is explained by other variables outside the model.

scholarly journals PENGARUH MEDIASI PROFITABILITAS TERHADAP HUBUNGAN LEVERAGE DAN PENGHINDARAN PAJAK: STUDI DI PERUSAHAAN REAL ESTATE & PROPERTI YANG TERDAFTAR DI BEI

2020 ◽  
Vol 5 (2) ◽  
pp. 49-60
Author(s):  
Vivin Erlianny ◽  
Francis M. Hutabarat
Keyword(s):  
Real Estate ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Financial Statements ◽  
Sampling Techniques ◽  
Probability Sampling ◽  
Independent Variables ◽  
Dependent Variables

ABSTRACTProfitability and Leverage are tax avoidance factors that aim to increase profits, the researcher wants to examine and analyze the effect of profitability, leverage on tax avoidance with profitability and leverage as independent variables and tax avoidance dependent variables using secondary data and samples in the form of financial statements of 28 companies. Real Estate and Property listed on the IDX 20172018. Samples were taken using probability sampling techniques and analyzed using purpose sampling techniques. In this study using SPSS and it was found that profitability and leverage affect tax avoidance.  

scholarly journals The Effect of Profitability, Liquidity, and Asset Structure on Capital Structure with Firm Size as Moderating Variable

2021 ◽  
Vol 10 (1) ◽  
pp. 32-38
Author(s):  
Cicilia Ratna Dewi ◽  
Fachrurrozie Fachrurrozie
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Real Estate ◽  
Capital Structure ◽  
Firm Size ◽  
Stock Exchange ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Absolute Value

The purpose of this research is to analyze the effect of profitability, liquidity, and asset structure on capital structure with firm size as a moderating variable. The population of this study was all property and real estate companies listed on the Indonesian Stock Exchange (IDX) from 2014-2016. The number of samples used was 39 companies with the audit of analysis of 117. This study used secondary data taken from the annual financial statements. The method of data analysis was descriptive analysis and Moderated regression analysis by difference absolute value test. The data analysis used was IBM SPSS Statistics 21. The result of the study showed that profitability, liquidity, and asset structure had negative and significant effects on capital structure. Firm size was able to moderates significantly the effect of liquidity on capital structure, but it is not able to moderate the effect of profitability and asset structure on the capital structure. The study concludes that capital structure is influenced by profitability, liquidity, and liquidity that moderated by firm size. Keywords: Profitability; Liquidity; Asset Structure; Capital Structure; Firm Size

scholarly journals Analisa Nilai Perusahaan Ditinjau dari Profitabilitas dan Struktur Modal dengan Ukuran Perusahaan sebagai Variabel Intervening (Studi Empiris pada Perusahaan Subsektor Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2015 – 2018)

2020 ◽  
Vol 5 (01) ◽  
pp. 104-121
Author(s):  
Joni Joni ◽  
Hamdy Hady ◽  
Elfiswandi Elfiswandi
Keyword(s):  
Real Estate ◽  
Capital Structure ◽  
Firm Size ◽  
Firm Value ◽  
Total Population ◽  
Stock Exchange ◽  
Secondary Data ◽  
Direct Influence ◽  
Analysis Model ◽  
Independent Variables

This reaserch was aimed to analyze the firm value in terms of profitability, capital structure and firm size partially and simultaneously on property and real estate companies listed on the Indonesia Stock Exchange in 2015 - 2018.  The independent variables used in this study are profitability and capital structure; firm size as an intervening variable.  While the dependent variable in this study is firm value.  Firm value was calculated by using the Tobin'Q ratio. The total population in this research was 54 companies and 30 companies were taken as the sample.  This research used secondary data that has passed the Classical Assumption Test.   Hypothesis testing was carried out using Multiple Linear Analysis, Model test (t-test and F-Test), Coefficient Determination, and Path Analysis. The result of the research shows that :(1) Profitability partially has no effect on firm size ;(2)  Capital structure partially has no effect on firm size ; (3) Profitability and capital structure simultaneously have no effect on firm size ;(4) Profitability partially has no effect on firm value ; (5) Capital structure partially has significant effect on firm value ;(6) Firm size partially has a significant effect on firm value ; (7) Profitability, capital structure and firm size simultaneously have  significant effect on firm value : (8) Profitability has  direct influence on firm value ;(9) Capital structure has direct influence on firm value.

scholarly journals PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

2020 ◽  
Vol 10 (1) ◽  
pp. 93-104
Author(s):  
Meily Trinesia ◽  
Husaini Husaini
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Secondary Data ◽  
Foreign Ownership ◽  
Sampling Techniques ◽  
Independent Variables ◽  
Corporate Social Responsibility Disclosure ◽  
Industry Type ◽  
Corporate Social

 ABSTRACT  This study is aimed to prove the influence of corporate characteristic on corporate social responsibility disclosure by using independent variables size, age, goverment ownership, foreign ownership, leverage, profitability, industry type, and auditor type. The sample in this study is a non-financial companies listed at the Indonesia Stock Exchange in 2013-2017 and consisted of 250 companies. The data used in secondary data obtained from financial from the website www.idx.co.id. Methods of data collection used purposive sampling techniques. This study used a quantitative approach.Data was analyzed using multiple linear regression using SPPSS software version 23.  The results showed that Size and Goverment Ownership of the company had effect possitive on corporate social responsibility. Age, Foreign Ownership, Leverage, Profitability, Industry Type, and Auditor Type have no effect on corporate social responsibility. Keywords : Corporate Social Responsibility Disclosure and Corporate Characteristic

scholarly journals Pengaruh CR, NPM, DAR, dan ITO terhadap Return Saham pada Perusahaan Barang Konsumsi yang Terdaftar di BEI

Owner ◽  
2020 ◽  
Vol 4 (2) ◽  
pp. 450
Author(s):  
Karla Karla ◽  
Roisantri Marpaung ◽  
Ona Lastri Saragih ◽  
Novaria Br Tobing ◽  
Yois Nelsari Malau
Keyword(s):  
Hypothesis Testing ◽  
Stock Returns ◽  
Stock Return ◽  
Financial Statements ◽  
Coefficient Of Determination ◽  
Sampling Techniques ◽  
Current Ratio ◽  
Independent Variables ◽  
Net Profit ◽  
Inventory Turnover

The purpose of the researchers conducted research to examine how the influence between the current ratio, net profit margin, debt to asset ratio and inventory turnover on stock returns. The population of 50 companies and 92 samples multiplied by four years, using documentation data and purposive sampling techniques with the results of the 2015-2018 IDX financial statements. Hypothesis testing of data is tested using classical assumptions. The coefficient of determination is obtained Adjusted R2 0.081, where the variation of stock return variables described by CR, NPM, DAR, and ITO is 8.1% and other independent variables are 91.9%. The results of the study said that partially CR, DAR, and ITO had no effect but NPM had an effect on stock returns. CR, NPM, DAR, and ITO as a whole have no effect on stock returns.

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 Likuiditas, Leverage, Profitabilitas, dan Ukuran Perusahaan terhadap Financial Distress di Sektor Trade, Service, and Invesment

2021 ◽  
Vol 9 (3) ◽  
pp. 1227-1240
Author(s):  
Hasivatus Sariroh
Keyword(s):  
Firm Size ◽  
Financial Distress ◽  
Ordinal Data ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Annual Reports ◽  
Return On Assets ◽  
Current Ratio ◽  
Independent Variables

This study is a quantitative study that aims to determine the effect of the current ratio, debt to asset ratio, return on assets, and firm size on financial distress. Logistic regression method was used to test all relationships between independent variables and dependent variables with nominal/ordinal data scales. The dependent variable in this study is financial distress. The independent variables in this study are liquidity, leverage, profitability and firm size. This study uses secondary data from annual reports of trading, service, and investment companies listed on the Indonesia Stock Exchange from 2016 to 2018. The population used is companies in the trade, services, and investment sectors listed on the Indonesia Stock Exchange (IDX). from 2016 to 2018 with a total of 162 companies selected using purposive sampling technique. The results of hypothesis testing indicate that the current ratio, debt to asset ratio, return on assets, and firm size have no effect on the company's financial distress. From research conducted by researchers, for management to be used as a basis to take corrective actions if there are indications that the company experiencing financial distress. For investors, to be used as a basis in making the right decision to invest in a company.

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