scholarly journals PENGARUH INFORMASI FUNDAMENTAL PADA NILAI INTRINSIK SAHAM DENGAN PENDEKATAN PRICE EARNING RATIO DI BURSA EFEK INDONESIA TAHUN 2011-2015

2019 ◽  
Vol 27 (1) ◽  
pp. 92-107
Author(s):  
Shinta Anggraini ◽  
Achmad Tjahjono
Keyword(s):  
Exchange Rate ◽  
Firm Size ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Intrinsic Value ◽  
Secondary Data ◽  
Sales Growth ◽  
Stock Investment ◽  
Ratio Approach ◽  
Investment Process

Stocks are an interesting instrumen for investor to invesment. By making a purchase of stock, investor expect to get provit form capital gain and dividenalthough must get risk.In the stock investment process, investors do an evaluation and analysis of factors that can affect the intrinsic value of the company’s stockprice using one of the fundamental analysis method with Price Earning Ratio (PER) approach. The purpose of this study is to obtain empirical evidence of the influence of firm size, sales growth, dividen police and value of the rupiah exchange rate on intrinsic value of stock. The populationof this study banking companies listed on the Indonesian Stock Exchange period 2011-2015. This study uses secondary data taken from the annual report of banking companies during the year 2011-2015 listed on the Indonesia Stock Exchange. The number of samples of this study as many 7 banking companies with total of 35 data. This research method is quantitative research. The results of this study indicate that firm size variables have a significant positive effect on intrinsic value of stock, while sales growth, dividend policy and rupiah exchange rate do not influence intrinsic value of stock with price earning ratio approach.

PENGARUH INFORMASI FUNDAMENTAL PADA NILAI INTRINSIK SAHAM DENGAN PENDEKATAN PRICE EARNING RATIO DI BURSA EFEK INDONESIA TAHUN 2011-2015

2019 ◽  
Vol 27 (1) ◽  
pp. 94-109
Author(s):  
Shinta Anggraini ◽  
Achmad Tjahjono
Keyword(s):  
Exchange Rate ◽  
Firm Size ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Intrinsic Value ◽  
Secondary Data ◽  
Sales Growth ◽  
Stock Investment ◽  
Ratio Approach ◽  
Investment Process

Stocks are an interesting instrumen for investor to invesment. By making a purchase of stock, investor expect to get provit form capital gain and dividen although must get risk.In the stock investment process, investors do an evaluation and analysis of factors that can affect the intrinsic value of the company’s stockprice using one of the fundamental analysis method with Price Earning Ratio (PER) approach. The purpose of this study is to obtain empirical evidence of the influence of firm size, sales growth, dividen police and value of the rupiah exchange rate on intrinsic value of stock. The populationof this study banking companies listed on the Indonesian Stock Exchange period 2011-2015. This study uses secondary data taken from the annual report of banking companies during the year 2011-2015 listed on the Indonesia Stock Exchange. The number of samples of this study as many 7 banking companies with total of 35 data. This research method is quantitative research. The results of this study indicate that firm size variables have a significant positive effect on intrinsic value of stock, while sales growth, dividend policy and rupiah exchange rate do not influence intrinsic value of stock with price earning ratio approach.

scholarly journals Firm Size, sales growth, profitability dan firm value pada sektor basic industry and chemical

2021 ◽  
Vol 5 (1) ◽  
pp. 85-92
Author(s):  
Alfinur Alfinur ◽  
Candra Wahyu Hidayat
Keyword(s):  
Firm Size ◽  
Firm Value ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Sales Growth ◽  
Manufacturing Companies ◽  
Basic Industry ◽  
Chemical Fields

This study aims to explain the effect of firm size, sales growth, and profitability on firm value in manufacturing companies in the basic and chemical fields. The sampling technique using the purposive sampling technique was obtained by 40 companies in the basic and chemical fields listed on the Indonesia Stock Exchange (IDX). This type of research is quantitative research, using secondary data in the form of company financial statements obtained from www.idx.co.id, and multiple linear regression data analysis techniques. The results of this study indicate that firm size and profitability affect firm value, while sales growth does not affect firm value.

scholarly journals Determinants of Capital Structure Using Profitability as Moderating in Indonesia’s Property and Real Estate Firms

2021 ◽  
Vol 8 (2) ◽  
pp. 73-88
Author(s):  
Cecilia Anggie O. Tamba ◽  
Purwanto Purwanto
Keyword(s):  
Real Estate ◽  
Capital Structure ◽  
Firm Size ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Financial Statement ◽  
Observation Data ◽  
Sales Growth ◽  
Business Risk ◽  
Equity Ratio

The research aim is to examine determinant factors of Indonesia's property and real estate firms capital structure listed in the Indonesia Stock Exchange. This is a quantitative research which taken 72 observation data from 12 companies audited financial statement and fulfilled certain criteria. Processing through classical assumption tests and multivariate analysis with the help of the EViews 10 software instrument. The results show that tangibility assets, business risk, and firm size have a significant influence on capital structure partially, but sales growth and liquidity have insignificant. The determination coefficient is 42.83%  and the proportion is included in the strong criteria. Profitability as a moderating variable weakens the effect of business risk but strengthens the effect of firm size on the debt to equity ratio, further determining the company's ability to pay off its debt which is of great concern to investors and creditors. Furthermore, as a consideration for choosing the composition of a good funding decision in Indonesia.

scholarly journals PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN PROFITABILITAS TERHADAP INCOME SMOOTHING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2018

2021 ◽  
Vol 5 (1) ◽  
pp. 34
Author(s):  
Tri Setyaningsih ◽  
Titiek Puji Astuti ◽  
Yunus Harjito
Keyword(s):  
Firm Size ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Analysis Data ◽  
Income Smoothing ◽  
Manufacturing Companies ◽  
Positive Effect

This Study aims to examine the effect of firm size, leverage and profitability on income smoothing of the manufacturers registered at the Indonesia’s Stock Exchange in 2014-2018. Type of research in this study is quantitative research. The data used be in the form of secondary data taken based on the company’s financial statements in manufacturing companies listed on Indonesia Stock Exchange in 2014-2018. The sampling technique of this study uses purposive sampling method. The analysis method of this research uses a regression analysis with Eviews 9 Version. Based on the result of analysis data in this research showes that the firm size have a positive effect on income smoothing while the leverage and profitability does not effect on income smoothing in manufacturing companies listed on Indonesia Stock Exchange in 2014-2018. Keywords: Firm Size, Leverage, Profitability, Income Smoothing

scholarly journals The Impact of Tax, Exchange Rate, Tunneling Incentive and Firm Size on Transfer Pricing (Empirical Study of Manufacturing Companies Listed on the Indonesian Stock Exchange for Years2014-2018)

2019 ◽  
Vol 1 (2) ◽  
pp. 149-166
Author(s):  
Felicia Vanessa Wijaya ◽  
Luky Patricia Widianingsih
Keyword(s):  
Exchange Rate ◽  
Firm Size ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Secondary Data ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Factors Affecting ◽  
Analysis Technique ◽  
The Impact

Abstract: In the era of globalization, companies are developing into multinational companies that establish branches or subsidiaries in various countries. This globalization has given an impact to increase international transaction. These transactions could lead to transactions with related parties that shows an indication of transfer pricing. Along with the development of globalization, factors affecting transfer pricing are not only derived from taxes, but also from other factors. The purpose of this research is to examine the effect of tax, exchange rate, tunneling incentive, and firm size on transfer pricing. This research used secondary data in the form of annual reports published on the Indonesia Stock Exchange. Population of this research was manufacturing companies for years 2014-2018 and by purposive sampling method, a sample of 19 manufacturing companies was obtained. Analysis technique used on this research was a multiple linear regression using SPSS 23 application. The result shows that tax, tunneling incentive, firm size have significant effect on transfer pricing, while exchange rate does not take any effect on transfer pricing. Adjusted R2 determination coefficient of 32,8% shows transfer pricing is affected by tax, exchange rate, tunneling incentive, and firm size, while remaining 67,2% is affected by other variables outside research model. Keywords: Transfer Pricing; Tax; Exchange Rate; Tunneling Incentive; Firm Size.

scholarly journals PENGARUH FIRM SIZE DAN GROWTH PADA MANAJEMEN LABA

2019 ◽  
Vol 22 (1) ◽  
pp. 186-197
Author(s):  
Laras Pangesti
Keyword(s):  
Earnings Management ◽  
Firm Size ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Size Growth ◽  
Negative Effect

This study aims to determine the effect of Firm Size and Growth on earnings management in manufacturing companies listed on the IDX. Quantitative research using 30 respondents and purposive sampling methods, namely (1) Manufacturing Companies that have been listed on the Indonesia Stock Exchange that have submitted audited financial statements and notes to the financial statements as of December 31, according to the research period. (2) Companies that submit complete data in accordance with the information needed, namely Firm Size, Growth and Profit Management. And using secondary data is the financial statements of manufacturing companies that meet the purposive sampling requirements that are analyzed using multiple linear regression with SPSS version 22. The results of this study indicate (1) Firm Size has a significant negative effect on earnings management, (2) Growth has no effect on profit management. Benefits of research, (1) For practitioners, input for investors in investing in the capital market is also a reference to make a healthy company with this research. (2) For Theoretical, Add insight into Firm Size, Growth and Earnings Management.

scholarly journals The Effect of Company Size, Exchange Rate and Earnings Per Share on Stock Returns

2022 ◽  
Vol 7 (1) ◽  
pp. 1-8
Author(s):  
Elfiswandi Elfiswandi ◽  
Cindy Angela ◽  
Muhammad Fikri Ramadhan
Keyword(s):  
Exchange Rate ◽  
Capital Structure ◽  
Stock Returns ◽  
Firm Size ◽  
Stock Exchange ◽  
Control Variable ◽  
Secondary Data ◽  
Manufacturing Companies ◽  
Earnings Per Share ◽  
Library Research

This study aims to examine and analyze the effect of firm size, exchange rate, earnings per share and capital structure as control variables on stock returns. All manufacturing companies listed on the Indonesia Stock Exchange for the period 2013 – 2017 are the population in this study. By using purposive sampling method, 100 companies were selected as samples in the study. The method of collecting data is library research and secondary data from the official publications of the Indonesia Stock Exchange and the official website of Bank Indonesia. Panel and regression methods are used as an analytical tool in this study. The results obtained in the study are, stock returns are significantly affected by firm size, exchange rates and earnings per share either partially or simultaneously. Meanwhile, when using capital structure as a control variable on stock returns, the results show that the variables of firm size, exchange rate and earnings per share are partially stated to have no significant effect.

scholarly journals Capital Intensity, Leverage, Return on Asset, dan Ukuran Perusahaan Terhadap Agresivitas Pajak

2021 ◽  
pp. 134-147
Author(s):  
Andi Prasetyo ◽  
Sartika Wulandari
Keyword(s):  
Firm Size ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Capital Intensity ◽  
Manufacturing Companies ◽  
Financial Reports ◽  
Tax Aggressiveness ◽  
Directorate General

Tax aggressiveness is the act of manipulating profits carried out through tax planning that can be both legal and illegal. Measurement of tax aggressiveness using the comparison formula for tax expense and income (ETR). The purpose of this study is to test whether there is an effect of Capital Intensity, Leverage, Return on Assets, and Company Size on Tax Aggressiveness. This type of research includes quantitative research using secondary data obtained from company financial reports. The population of this study is all manufacturing companies listed on the Indonesia Stock Exchange in the 2017-2019. The sampling technique used purposive sampling with the criteria of manufacturing companies listed on IDX, the financial reports in rupiah, and manufacturing companies with an ETR value of less than one. The samplehas met the criteria of 249 companies. The data analysis method used is panel data regression using Eviews 9.0. The results showed that Capital Intensity, Leverage,ROA and Firm Size have no effect on Tax Aggressiveness. The result of this study have implications for the Directorate General of Taxes (DGT) to detect the practice of tax aggressiveness by companies.  Keywords: Tax Agressiveness, Capital Intensity, Leverage, ROA,and Firm Size

scholarly journals Faktor-Faktor Yang Mempengaruhi Financial Distress

2021 ◽  
Vol 21 (2) ◽  
pp. 734
Author(s):  
Endriana Winda Wulandari ◽  
Jaeni Jaeni
Keyword(s):  
Cash Flow ◽  
Financial Distress ◽  
Quantitative Research ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sales Growth ◽  
Operating Capacity ◽  
Negative Effect ◽  
Operating Cash Flow

This study aims to analyze the influence of operating cash flow, leverage, liquidity, operating capacity, profitability and sales growth on the financial distress of Property and Real Estate companies on the Indonesia Stock Exchange (IDX) 2015-2019. This research is a type of quantitative research using secondary data. The sample in this study obtained as many as 26 companies, in the case of the method used is purposive sampling which is a sampling method by determining the criteria that have been determined. The data analysis method used multiple linear regression. The results of the F test show that operating cash flow, leverage, liquidity, operating capacity, profitability, and sales growth variables simultaneously affect financial distress. However, in testing the hypothesis (t-test) the operating cash flow, operating capacity, profitability and sales growth variables have no effect on financial distress, while the leverage and liquidity variables have a significant and negative effect on financial distress

scholarly journals Determinasi Profitabilitas, Leverage, Ukuran Perusahaan, Intensitas Modal dan Umur Perusahaan terhadap Tax Avoidance

2021 ◽  
Vol 5 (1) ◽  
pp. 158
Author(s):  
Erika Rahmawati ◽  
Siti Nurlaela ◽  
Yuli Chomsatu Samrotun
Keyword(s):  
Firm Size ◽  
Quantitative Research ◽  
Sampling Method ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Capital Intensity ◽  
General Idea ◽  
Manufacturing Companies ◽  
Food And Beverage

Tax avoidance is not a simple idea, but a general idea is a lack of resources and expertise. This study aims to examine and analyze profitability, leverage, firm size, capital intensity, and company age against tax avoidance. This type of research is quantitative research. The sampling method used was purposive sampling method with a sampling based on certain criteria. So that there are 13 companies that meet the sample criteria. The population in this study is the Manufacturing Companies in the Consumer Goods Industry Sector, the food and beverage sub-sector which are listed on the Indonesia Stock Exchange (BEI) in 2014-2019. The data used in this study are secondary data in the form of financial statements. The analysis method used is multiple regression analysis. The results of this study indicate that the variables of profitability and firm size have an effect on tax avoidance. Meanwhile, leverage, capital intensity and company age have no effect on tax avoidance.

Sign in / Sign up

Export Citation Format

Share Document