scholarly journals ANALISA LABA AKUNTANSI DAN LABA TUNAI TERHADAP DIVIDEN KAS PADA PERUSAHAAN FARMASI TAHUN 2013 -2017

EkoPreneur ◽  
2020 ◽  
Vol 1 (2) ◽  
pp. 169
Author(s):  
April Lestari ◽  
Rakhmawati Oktavianna
Keyword(s):  
Data Analysis ◽  
Stock Exchange ◽  
Sample Selection ◽  
Secondary Data ◽  
Sampling Technique ◽  
Manufacturing Companies ◽  
Analysis Model ◽  
Accounting Earnings ◽  
Financial Report ◽  
Using Data

This study aims to examine the relationship between accounting earning and cash earning with cash dividend in the pharmaceutical sub-sector companies listed on the Indonesian Stock Exchange during the periode of 2013 to 2017. This study uses secondary data, namely financial report sata from manufacturing companies that are accessed from the official websitre of the Indonesia Stock Exchange. The selection of samples in this study used a purposive sampling technique, namely the technique of collecting samples with certain considerations or sample selection techniques with certain criteria aimed at getting a representative sample according to the specified criteria. The data analysis model used is multiple regression analysis. In addition to using data analysis in this study is an analysismethod with EViews  statistical tools version 9. Based on the result of the study show that partially accounting earnings affect cash dividends while cash earnings do not affect cash dividends but simultaneously accounting earnings and cash earnings have a significant effect on cash dividends.

scholarly journals Pengaruh Spesialisasi Industri Auditor, Reputasi Auditor, dan Audit Tenure terhadap Audit Report Lag

2019 ◽  
Vol 1 (2) ◽  
pp. 141-153
Author(s):  
Dyah Puspa Arumningtyas ◽  
Adi Firman Ramadhan
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies ◽  
Audit Report ◽  
Analysis Model ◽  
Negative Effect ◽  
Auditor Reputation

This study aims to empirically examine the relationship between industry auditor specialization, auditor reputation, and audit tenure, to audit report lag in manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The research sample consisted of 67 companies listed on the Indonesia Stock Exchange for the period 2015-2017. The data used in this study are secondary data and sample selection using purposive sampling method. The analysis model uses multiple linear regression analysis. The results of this study indicate that auditor industry specialization has a negative effect on audit report lag, auditor reputation has no effect on audit report lag, and audit tenure has a negative effect on audit report lag.

scholarly journals Faktor-faktor yang mempengaruhi nilai perusahaan pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia Tahun 2016-2019

2021 ◽  
Vol 16 (4) ◽  
pp. 717-728
Author(s):  
Tina Novianti Sitanggang ◽  
Yolanda Angel Sabatani Doloksaribu
Keyword(s):  
Firm Value ◽  
Stock Exchange ◽  
Descriptive Analysis ◽  
Sample Selection ◽  
Secondary Data ◽  
Numerical Data ◽  
Manufacturing Companies ◽  
Quantitative Descriptive Analysis ◽  
Financial Report ◽  
Quantitative Descriptive

The purpose of this study is only to test whether there is an effect of Capital Structure (DER), Current Ratio (CR), Net Profit Margin (NPM), and Firm Size (UP) on Firm Value (NP). This research was conducted on Manufacturing Companies in the Consumer Goods Industry Sector listed on the Indonesia Stock Exchange in 2016-2019. This research uses quantitative descriptive analysis. This type of research is in the form of knowledge that uses numerical data as a measuring tool to analyze. The number of samples used as many as 41 companies. Sample selection was made using purposive sampling. The data used for this research is secondary data, namely data in the form of annual financial report data for the 2016-2019 period. The data were tested by statistical data analysis in multiple regression analysis, where the classical assumption test was first tested using SPSS.

scholarly journals Pengaruh Suku Bunga Acuan dan Nilai Kurs Tengah Valuta Asing Terhadap Return Saham

2018 ◽  
Vol 9 (2) ◽  
Author(s):  
Ivan Pratama ◽  
Lauw Tjun Tjun
Keyword(s):  
Interest Rate ◽  
Stock Returns ◽  
Foreign Exchange ◽  
Stock Price ◽  
Stock Exchange ◽  
Sample Selection ◽  
Secondary Data ◽  
Sampling Technique ◽  
Analysis Model ◽  
Significance Level

AbstractInflation is one of the phenomena that indicate a monetary policy is not effective or monetary crisis is going on. It can stimulate weak of the exchange rate, declining purchasing power, as well as fluctuations in interest rate (BI Rate) which make the performance of the company may face a problem that will have an impact on the development of capital markets. Companies with good performance can attract more investors. The purpose of this research is to determine the effect of interest rate (BI Rate) and foreign exchange currency (USR-IDR) Bank of Indonesia to stock returns. The sample selection using purposive sampling technique. The samples are banking companies list on Indonesia Stock Exchange in 2012-2015 with some criteria. This research uses secondary data from Bank of Indonesia data reports in 2012-2015 and banking companies stock price reportin 2012-2015. The analysis model is multiple linear regression with help from SPSS and the significance level is 0.05. Results of this research is that interest rate (BI Rate) and foreign exchange currency (USR-IDR) Bank of Indonesia simultaneous effect on stock returns with effect level of 8.6% and a significance value of 0.029. But partially, they have no effect on stock returns.Keywords:   Interest Rate (BI Rate), Foreign Exchange Currency (USD-IDR), and Stock Return. 

Pengaruh keputusan investasi, keputusan pendanaan, dan kebijakan dividen terhadap nilai perusahaan yang terdaftar di Bursa Efek Indonesia

2019 ◽  
Vol 8 (2) ◽  
Author(s):  
Dina Patrisia ◽  
Muthia Roza Linda ◽  
Ursa Yulianti
Keyword(s):  
Dividend Policy ◽  
Stock Exchange ◽  
Investment Decision ◽  
Investment Decisions ◽  
Secondary Data ◽  
Sampling Technique ◽  
Total Sample ◽  
Manufacturing Companies ◽  
Positive Direction ◽  
Company Value

This study aims to analyze the effect of investment decisions, funding decisions, and dividend policy on the value of the company. This research is classified as causative research. The populations in this study are all Manufacturing companies listed on the Stock Exchange in 2012-2016. The sampling technique in this study is using purposive sampling technique with a total sample of 213 samples. The data used is secondary data. The data analysis method used is multiple regression. The results showed that investment decision variables affect the value of the company in a positive direction, funding decisions affect the value of the company in a negative direction, and dividend policy affects the value of the company with a positive direction on Manufacturing companies listed on the IDX. With this research, it is expected that researchers who can further conduct research related to factors that influence the value of the company whose impact is higher than what researchers have met. By using different proxy and data processing methods to produce more accurate data processingKeywords: Investment decisions; funding decisions; dividend policy; company value

scholarly journals Pengaruh Profitabilitas, Kualitas Laba Dan Keputusan Investasi Terhadap Nilai Perusahaan

2020 ◽  
Vol 2 (4) ◽  
pp. 3828-3839
Author(s):  
Reza Refki Tanggo ◽  
Salma Taqwa
Keyword(s):  
Data Analysis ◽  
Firm Value ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Investment Decisions ◽  
Sampling Technique ◽  
Total Sample ◽  
Manufacturing Companies ◽  
Analysis Method ◽  
Positive Effect

The purpose of this study was to analyze: (1) The effect of profitability on firm value. (2) The effect of earnings quality on firm value. (3) The effect of investment decisions on firm value. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2014-2018. While the sampling technique in this study is using purposive sampling technique with a total sample of 300 samples. The data analysis method used is multiple regression using SPSS 25 software. The results of this study indicate that: (1) profitability has a positive and significant effect on firm value with a significance of 0.000 < 0.05. (2) earnings quality has a positive and insignificant effect on firm value with a significance of 0.757 > 0.05. (3) investment decisions have a positive effect and not on the value of the company with a significance of 0.418 > 0.05

scholarly journals PENGARUH PROFITABILITAS, INVESTMENT OPPORTUNITY SET, DAN KEPEMILIKAN MANAJERIAL TERHADAP KEBIJAKAN DIVIDEN (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2016)

Jurnal Ecogen ◽  
2018 ◽  
Vol 1 (2) ◽  
pp. 298
Author(s):  
Puteri Prihatini ◽  
Dessi Susanti
Keyword(s):  
Dividend Policy ◽  
Stock Exchange ◽  
Secondary Data ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Investment Opportunity ◽  
Financial Report ◽  
Investment Opportunity Set ◽  
Negative Effect ◽  
Α Level

The purpose of this study is to analyze the influence of profitability, investment opportunity set, and managerial ownership on dividend policy. The population of this study consists of whole manufacturing companies that listed on Indonesian Stock Exchange (IDX) from 2013 to 2016 by using secondary data. The data have been collected from financial report of companies from Indonesian Stock Exchange (IDX) website and Indonesian Capital Market Directory (ICMD). In this study, the samples are obtained 21 companies out of 145 companies. Analytical method that is used is multiple regression analysis. The hypothesis is measured by using statistical t-test with α level of 5%. The results indicate that profitability gives negative effect but does not significant on dividend  policy of manufacturing companies that listed on Indonesian Stock Exchange (IDX). Meanwhile, investment opportunity set and managerial ownership give positive effect and also significant on dividend policy of manufacturing companies that listed on Indonesian Stock Exchange (IDX).Keyword: profitability, investment opportunity set, managerial ownership, and dividend policy

scholarly journals PENGARUH FRAUD PENTAGON TERHADAP FRAUDULENT FINANCIAL STATEMENTS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017

2019 ◽  
Vol 6 (1) ◽  
pp. 141
Author(s):  
Mega Indah Lestari ◽  
Deliza Henny
Keyword(s):  
Financial Stability ◽  
Sampling Method ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Analysis Method ◽  
Financial Report ◽  
Fraudulent Financial Statements

<p><em>The Objective of this research is to analyze the factors of financial report fraud with pentagon fraud analysis. This research uses six independent variables which is pressure used financial target and financial stability as proxy, opportunity with proxy  ineffective monitoring, rationalization with change in auditor as proxy, capability with proxy of CEO’s education, and arrogance with proxy frequent number of CEO’s picture, while the dependent variable is fraudulent financial statements proxied by restatement of financial statements. </em><em>This research uses secondary data that is financial report and annual report. The sample of this study is 110 samples from financial statements of financial companies listed in the Indonesia Stock Exchange (BEI) during the 2015-2017 period. Sampling technique used is purposive sampling method. The method of analysis in this study uses logistic regression analysis method.</em><em>The results of this research shows that the financial stability variable and ineffective monitoring are significant in detecting fraudulent financial statements. While financial targets variable, auditor’s change variable, CEO’s education variable, and frequent number of CEO’s picture are not significant in detecting fraudulent financial statements.</em></p>

scholarly journals Intellectual Capital Food And Beverage Sub-Sector Manufacturing Companies And The Factors

2021 ◽  
Vol 2 (2) ◽  
pp. 432-442
Author(s):  
Dirvi Surya Abbas ◽  
Arry Eksandy
Keyword(s):  
Intellectual Capital ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Manufacturing Companies ◽  
Analysis Method ◽  
Time Period ◽  
Panel Data Regression ◽  
Data Regression ◽  
Food And Beverage

The Purpose of this study was to determine the effect of company age, leverage, and independent commissioners on intellectual capital in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (BEI). The research time period used is 3 years, namely the 2016-2018 period. The population of this study includes all food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2016-2018 period. The sampling technique was using purposive sampling technique. Based on the predetermined criteria, 17 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The results showed that Leverage and Independent Commissioner had no influence on Intellectual Capital. However, the variable company age has an influence on intellectual capital.

scholarly journals PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL PEMODERASI

2019 ◽  
Vol 13 (2) ◽  
pp. 145
Author(s):  
Azalia Fasya
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Positive Influence ◽  
Manufacturing Companies ◽  
Corporate Social

<p><em>This study aims to measure and analyze corporate social responsibility and profitability of the value of manufacturing companies listed on the Indonesia Stock Exchange. Samples which are companies engaged in the Indonesia Stock Exchange (BEI) for the 2015-2017 period. The sampling technique used was purposive sampling method and obtained 55 companies. The data collected is secondary data with the documentation method through www.idx.com. Testing is done using multiple regression analysis. The analytical tool used to measure hypotheses is SPSS 24. The results of this study are (1) CSR that is positive for the value of the company. (2) Positive profitability towards the value of the company. (3) Profitability moderates the positive influence of CSR on firm value.</em></p>

scholarly journals Audit Delay Ditinjau dari Ukuran KAP, Solvabilitas, Audit Tenure, dan Kompleksitas Operasi

2020 ◽  
Vol 12 (1) ◽  
pp. 42-52
Author(s):  
Farida Nur Soleh Widiasari ◽  
Yuli Chomsatu Samrotun ◽  
Suhendro Suhendro
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Stock Exchange ◽  
Sample Selection ◽  
Investment Decisions ◽  
Secondary Data ◽  
Financial Statements ◽  
Total Sample ◽  
Manufacturing Companies ◽  
Analysis Technique

The study was conducted to investigate the effect of KAP size, solvency, audit tenure, and complexity of operations on audit delay. The data used are secondary data derived from the financial statements of mining sector manufacturing companies listed on the Indonesia Stock Exchange in 2015 - 2018. The sample selection is done by purposive sampling, so that the total sample can be obtained as 57 samples. The analysis technique used is multiple linear regression processed with  the SPSS 22 program. The results of the study simultaneously show that the size of the KAP, solvency, audit tenure, and complexity of operations affect the audit delay. While the research results partially state that the solvency and complexity of operations have an influence on audit delay, while the KAP size and audit tenure have no effect on audit delay. From the results of the study, is expected to assist auditors in identifying factor - factor that affect audit delay in optimizing performance and as a material consideration for investors in making investment decisions. Keywords: AudittDelay, KAP Size, Solvency, AudittTenure, Complexity of Operations

Sign in / Sign up

Export Citation Format

Share Document