scholarly journals ANALISIS PROFITABILITAS DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

2017 ◽  
Vol 6 (1) ◽  
pp. 57
Author(s):  
Olifia Tala ◽  
Herman Karamoy
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Earnings Management ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies ◽  
Basic Industry ◽  
Industry Sectors

This study aimed to analyze the profitability and leverage to earnings management. The population of this study is chemical and basic industry sectors manufacturing companies who were registered in Indonesian Stock Exchange from 2012 to 2015. 14 companies in chemical and basic industry sectors manufacturing companies category was used as sample, conducted by using purposive sampling method. Data were analyzed using multiple linear regression analysis with SPSS version 24. The results showed that profitability affects significantly, and leverage have no significant effects on earnings management.  Keywords: Profitability, Leverage, Earnings Management.

The Effect of Institutional Ownership, Managerial Ownership and Deferred Tax Expense on Earnings Management in Indonesia

2021 ◽  
Vol 1 (3) ◽  
pp. 243-250
Author(s):  
Indra Kusumawardhani ◽  
Sri Luna Murdianingrum
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Earnings Management ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Institutional Ownership ◽  
Multiple Linear Regression Analysis ◽  
Managerial Ownership ◽  
Deferred Tax ◽  
Tax Expense

The goal of this research was to see how Institutional Ownership, Managerial Ownership, and Deferred Tax Expense affected Earnings Management. In this study, 811 non-financial businesses listed on the Indonesia Stock Exchange from 2017 to 2019 were used as a sample. The independent factors in this study were Institutional Ownership, Managerial Ownership, and Deferred Tax Expense, while the dependent variable was Earnings Management. Multiple linear regression analysis was used to analyze the data in this study. This study's findings suggest that institutional and managerial ownership have an impact on earnings management. The Variable for Deferred Tax Expenses has no effect.

scholarly journals Pengaruh Profitabilitas, Capital Intensity, dan Inventory Intensity pada Penghindaran Pajak

2019 ◽  
pp. 2293
Author(s):  
Ida Ayu Intan Dwiyanti ◽  
I Ketut Jati
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Capital Intensity ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies

This study aims to determine the effect of profitability, capital intensity, and inventory intensity on tax avoidance. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017 with a population of 150 companies. Determination of the sample in this research is by non probabilaty sampling method and by purposive sampling technique, so that the research sample is 63 companies. The data analysis technique used in this study is multiple linear regression analysis. Based on the results of multiple linear regression analysis which shows that all independent variables in this study, namely profitability, capital intensity, and inventory intensity have a positive effect on tax avoidance. Keywords: Profitability, capital intensity, inventory intensity, tax avoidance

scholarly journals PENGARUH DANA PIHAK KETIGA DAN LOAN TO DEPOSIT RATIO (LDR) TERHADAP RETURN ON ASSETS (ROA) PADA PERBANKAN BUMN PERIODE 2010-2019

2021 ◽  
Vol 10 (2) ◽  
pp. 196-213
Author(s):  
Farida Citra Dewi ◽  
Heikal Muhammad Zakaria
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Third Party ◽  
Analysis Method ◽  
Return On Assets

This study aims to determine the Effect of Third Party Funds and Loan to Deposit Ratio (LDR) on Return on Assets (ROA). This research was conducted at SOE Banks listed on the Indonesia Stock Exchange Period 2010-2019. This study uses multiple linear regression analysis method with a total sampling method. The results showed that: Third Party Funds had a positive and significant effect on Return on Assets (ROA). Loan to Deposit Ratio (LDR) has no significant effect on Return on Assets (ROA). Simultaneous Third Party Funds and Loan to Deposit Ratio (LDR) have a significant effect on Return on Assets (ROA).

scholarly journals PENGARUH ROA, CAR, NPL, LDR, BOPO TERHADAP NILAI PERUSAHAAN BANK UMUM

2017 ◽  
Vol 5 (1) ◽  
pp. 14
Author(s):  
Sundus Nur Halimah ◽  
Euis Komariah
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Commercial Bank ◽  
Commercial Banks ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Determine Effect

This study aims to determine Effect of ROA, CAR, NPL, LDR, and BOPO partially and simultaneously on Firm Value. Samples were Commercial Bank Go Public is listed on the Indonesia Stock Exchange from 2011 to 2015 by using purposive sampling method. There are 25 Commercial Banks that qualify as research samples. The method of analysis in this research is multiple linear regression analysis. The results of this study show that ROA, CAR, and LDR significant effect on Firm Value, NPL and BOPO no significant effect on Firm Value. Simultaneously these variables significant effect on Firm Value.

scholarly journals ANALISIS PENGARUH RASIO KEUANGAN TERHADAP NILAI PERUSAHAAN

MAKSIMUM ◽  
2019 ◽  
Vol 8 (3) ◽  
pp. 1
Author(s):  
Ika Listyawati ◽  
Rosiana Ramadhan
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Capital Structure ◽  
Multiple Linear Regression ◽  
Firm Value ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies

The purpose of this study was to test and analyze the influence of financial ratios on firm value carriedout in the manufacturing companies listed on the Indonesia Stock Exchange period 2013 to 2017. The samplingin this study used a purposive sampling technique. Based on predetermined criteria, this study uses multiplelinear regression analysis with the help of the SPSS program. The results of multiple linear regression analysis were obtained by the regression equation Y = α +β1x1 + β2x2 + β3x3 + ε. Based on the results of hypothesis testing, it was found that the variables of profitabilityand capital structure had a positive and significant effect on the value of the company, while the variablegrowth of the company was not significant towards firm value.

scholarly journals The Effect of Cash Turnover, Account Receivable Turnover and Inventory Turnover on ROA in Mining and Quarrying Sector Companies Listed in IDX From 2017-2019

2021 ◽  
Vol 5 (1) ◽  
pp. 30-38
Author(s):  
Heliani Lismana ◽  
◽  
Risma Yulianti ◽  
Vina Herdina ◽  
Fitri Mareta ◽  
...  
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Accounts Receivable ◽  
Inventory Costs ◽  
Inventory Turnover ◽  
Company Sector

The mining sector is a manufacturing company sector whose activities consist of extracting, processing and exploiting and selling coal, minerals, metals and natural gas. This research was conducted with the aim to determine whether ROA is affected by cash turnover, accounts receivable turnover and inventory turnover using documentation as a data collection and a method of multiple linear regression analysis through SPSS data processing. The population used is the mining and quarrying sector companies listed on Indonesia Stock Exchange (IDX) from 2017-2019 totaling 43 companies. The purposive sampling method was used in determining the sample which resulted in 33 samples. The research shows that cash turnover, accounts receivable turnover and inventory turnover have no effect on ROA because this is due to a decrease in the amount of production, cash flow constraints due to low turnover of accounts receivable and low sales so that inventory turnover is slow and inventory costs are higher.

scholarly journals FAKTOR – FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN DAN RETURN SAHAM

2020 ◽  
Vol 9 (2) ◽  
pp. 150-159
Author(s):  
Ryan Ryangga ◽  
Yuli Chomsatu S ◽  
Suhendro Suhendro
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Stock Returns ◽  
Firm Size ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis

This study aims to examine the effect of profitability on firm value and stock returns, liquidity on firm value and stock returns, and firm size on firm value and stock returns. This research uses data from 4 automotive companies. and components listed on the Indonesia Stock Exchange during the period 2009 to 2018 using multiple linear regression analysis. The sampling technique was using purposive sampling method. The results showed that profitability using ROA and firm size has an effect on firm value. Profitability with ROA and ROE proxies has an effect on stock returns. ROE and liquidity have no effect on firm value. Liquidity and firm size have no effect on stock returns.

scholarly journals Determinasi Rotasi KAP, Tenur Auditor Dan Kualitas Audit Terhadap Manajemen Laba

2020 ◽  
Vol 8 (3) ◽  
pp. 277-286
Author(s):  
Novia Amasti ◽  
Lidya Primta Surbakti ◽  
Edi Warman
Keyword(s):  
Regression Analysis ◽  
Panel Data ◽  
Linear Regression ◽  
Earnings Management ◽  
Analytical Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Manufacturing Companies ◽  
Auditor Tenure

The purpose of this study was to determine the effect of KAP rotation, auditor tenure and audit quality on earnings management. This study also uses leverage, profitability and firm size as control variables. In this study to measure earnings management variables using the Modified Jones Model. the population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2016-2018. The number of samples processed was 366 samples. The analytical method used is panel data linear regression analysis with Stata version 13. The results of this test show that KAP rotation and audit quality has no effect on earnings management while auditor tenure has effect on earnings management. Keywords : KAP rotation, auditor tenure, audit quality, and earnings management.

scholarly journals Pengaruh Struktur Kepemilikan Institusional, Ukuran Perusahaan dan Dividen Terhadap Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2010-2014

2017 ◽  
Vol 26 (01) ◽  
pp. 78-104 ◽  
Author(s):  
Krisnando .
Keyword(s):  
Regression Analysis ◽  
Earnings Management ◽  
Ownership Structure ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Manufacturing Companies ◽  
Analysis Method ◽  
Normality Test

This study aims to determine the effect of ownership structure, company size and dividend to earnings management in companies listed on the Indonesia Stock Exchange, partially and simultaneously. The population in this research is manufacturing companies listed in Indonesia Stock Exchange from 2010 to 2014. List of companies listed at this time amounted to 141 companies. Based on the sampling criteria obtained a total of 18 sample companies listed in Indonesia Stock Exchange 2010-2014. The data analysis method used is Testing Assumptions Classical (Normality Test, Multicollinearity Test, Heteroskedastisity Test and autocorrelation test), Multiple Linear Regression Analysis, Hypothesis Testing (Statistic t test and F test), as well as the Test Coefficient of Determination.From the results of the study concluded that 1) The ownership structure no significant effect on earnings management in companies listed on the Indonesia Stock Exchange, so ha1 not proven, 2) The size of the company a significant effect on earnings management in companies listed on the Indonesia Stock Exchange, so that Ha2 proven, 3) dividends significant effect on earnings management in companies listed on the Indonesia Stock Exchange, so HA3 proven, 4) the ownership structure, company size and dividend significantly influence earnings management in companies listed on the Indonesia Stock Exchange, so that ha4 proven.

scholarly journals Factors that Influence Audit Delay in the Trade, Service, and Investment Sector that Listed on Indonesian Stock Exchange

2021 ◽  
Vol 23 (1) ◽  
pp. 41-50
Author(s):  
Rohana Dita Safitri ◽  
Ni Nyoman Alit Triani
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Research Data ◽  
Company Size ◽  
Audit Opinion

The purpose of this study is to provide empirical evidence of the effect of company size, audit opinion, the complexity of company operations, audit tenure, and KAP specialization on audit delay. The sampling method used was purposive sampling on companies in the trade, service, and investment sectors for the period 2013-2018 and produced 447 data. The research data were analyzed using multiple linear regression analysis. The results of data analysis show that company size and audit opinion affect audit delay meanwhile, the complexity of company operations, audit tenure, KAP specialization does not affect audit delay.

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