scholarly journals Pengaruh Kebijakan Hutang (Debt) dan Return On Asset (ROA) terhadap Kebijakan Dividen (Studi pada Perusahaan Consumer Goods Periode 2015-2017)

2019 ◽  
Vol 4 (2) ◽  
pp. 163
Author(s):  
Zaenul Muttaqien
Keyword(s):  
Stock Exchange ◽  
Multiple Linear Regression Model ◽  
Sampling Technique ◽  
Significance Level ◽  
Financial Report ◽  
Period 2 ◽  
Analysis Technique ◽  
Report Data ◽  
Debt Policy ◽  
Research Period

This research was conducted to examine the effect of Debt Policy (DEBT) and Return On Assetss (ROA) variables on Dividend Payout Ratio (DPR) in Consumer Goods.The sampling technique used was purposive sampling method with the criteria (1). listed on the Indonesia Stock Exchange during the 2015-2017 research period; (2). Distributing cash dividends for three consecutive years during the 2015-2017 research period; (3). Have complete financial report data on Debt Policy (DAR) and Return On Assetss (ROA) during the study period, namely in the years 2015-2017. A sample of 14 companies from 40 companies was obtained. The analysis technique used is a multiple linear regression model with hypothesis testing that is F test to determine the effect simultaneously and t test to determine the effect partially with a significance level of 5%.

scholarly journals Pengaruh fee audit, rotasi auditor, reputasi KAP, audit delay terhadap kualitas audit

2021 ◽  
Vol 16 (3) ◽  
pp. 559-570
Author(s):  
Sonya Marantika Sitompul ◽  
Melisa Panjaitan ◽  
Wenny Anggeresia Ginting
Keyword(s):  
Real Estate ◽  
Audit Quality ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Audit Fees ◽  
Financial Report ◽  
Construction Companies ◽  
Auditor Rotation ◽  
Report Data ◽  
Research Period

The purpose of this study was to determine the effect of audit fees, auditor rotation, KAP reputation, and audit delay on audit quality. The unit of analysis is property, real estate, and construction companies listed on the Indonesia Stock Exchange in 2017-2019. The data used by the researcher was obtained from financial report data. The population is property, real estate, and construction companies on the IDX. In taking the sample using purposive sampling technique, and obtained a number of 22 companies multiplied by three years of the research period. The data analysis used is descriptive using SPSS version 23. The results show that simultaneously audit fees, auditor rotation, KAP reputation, and audit delay do not affect audit quality. For further research, it is hoped that researchers will add years of observation.  

scholarly journals PENGARUH DEWAN KOMISARIS, LEVERAGE, DAN STRUKTUR KEPEMILIKAN TERHADAP PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT (ERM)

Equity ◽  
2019 ◽  
Vol 20 (2) ◽  
pp. 5
Author(s):  
Jetmi Ade Cecasmi ◽  
Samin Samin
Keyword(s):  
Risk Management ◽  
Ownership Structure ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Enterprise Risk Management ◽  
Financial Report ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Enterprise Risk

The purpose of this study was to examine the influence of Board of Commissioner, Leverage, and Ownership Structure on the Enterprise Risk Management disclosure of banking firm listed in Indonesian Stock Exchange for the period from 2013 to 2015. Sampling technique using purposive sampling (purposive sampling method). The sampel used in this study is a banking company that meets the criteriaas set out in this study to obtain 21 banking. The data obtained derived from the annualreport and financial report of the banks publishe. The analysis technique used in this research is multiple linear regression to test the classical assumption first. The result showed that the Board of Commissioner have a significant influence on the Enterprise Risk Management Disclosure. Leverageand Ownership Structure is not significantly effects on Enterprise Risk Management Disclosure.

scholarly journals Analisis Pengaruh Arus Kas Operasi Terhadap Penjualan Pada PT. Borwita Citra Prima Cabang Bima

Media Ekonomi ◽  
2021 ◽  
pp. 52
Author(s):  
Aswin Waraihan ◽  
Nurhayati Nurhayati
Keyword(s):  
Cash Flow ◽  
Sampling Technique ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Simple Linear Regression ◽  
Financial Report ◽  
Analysis Technique ◽  
Report Data ◽  
Operating Cash Flow ◽  
Regression Correlation

This study aims to determine the effect of operating cash flow on sales at PT. Borwita Citra Prima Branch of Bima from 2015 to 2019. The type of data used is internal primary data in the form of financial report data at PT. Borwita Citra Prima. The sampling technique used purposive sampling for 5 years from 2015 to 2019. The data analysis technique used was simple linear regression, correlation coefficient, coefficient of determination and hypothesis testing (2-party t test ). The results of this study indicate that operating cash flow has no significant effect on sales, because the t value is smaller than the table t table (1.494 <3.182) with a significant value of 0.232 at PT. Borwita Citra Prima, Bima Branch. The magnitude of the effect of operating cash flow on sales is 42.7% and 57.3% is a component outside of research.

scholarly journals Anaylsis Of Initial Stock Underpricing Phenomenon At Indonesia Stock Exchange

2018 ◽  
Vol 3 (1) ◽  
Author(s):  
Srifatmawati Ahmad
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Return On Assets ◽  
Financial Report ◽  
Insignificant Effect ◽  
Report Data ◽  
Equity Ratio

AbstrakThe purpose of this study was to analyze the effect of firm size using Debt to Equity Ratio, Return on Assets, and Earning per Share on the level of initial stock underpricing on the Indonesia Stock Exchange.The population in this study were companies that carried out IPOs in 2012 - 2013. Samples were selected using purposive sampling technique, and the sample are 13 companies. Data collection is done by taking company financial report data from the Indonesian Capital Market Directory (ICMD) book and downloading the official website of the Indonesia Stock Exchange. The analytical method used is multiple linear regression analysis with SPSS version 23.0.The results showed that the Company Size had a negative and insignificant effect on the initial stock undepricing level on the Indonesia Stock Exchange. Debt to Equity Ratio has a negative and significant effect on the level of initial stock underpricing on the Indonesia Stock Exchange. Return on Assets has a negative and significant effect on the level of initial stock underpricing on the Indonesia Stock Exchange. Earning per Share has a positive and insignificant effect on the level of initial stock underpricing on the Indonesia Stock Exchange. Keywords: Company Size, Debt to Equity Ratio, Return on Assets, Earning per Share and Underpricing.

scholarly journals PENGARUH DEWAN KOMISARIS, LEVERAGE, DAN STRUKTUR KEPEMILIKAN TERHADAP PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT (ERM)

Equity ◽  
2019 ◽  
Vol 20 (2) ◽  
pp. 5
Author(s):  
Jetmi Ade Cecasmi ◽  
Samin Samin
Keyword(s):  
Risk Management ◽  
Ownership Structure ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Enterprise Risk Management ◽  
Financial Report ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Enterprise Risk

The purpose of this study was to examine the influence of Board of Commissioner, Leverage, and Ownership Structure on the Enterprise Risk Management disclosure of banking firm listed in Indonesian Stock Exchange for the period from 2013 to 2015. Sampling technique using purposive sampling (purposive sampling method). The sampel used in this study is a banking company that meets the criteriaas set out in this study to obtain 21 banking. The data obtained derived from the annualreport and financial report of the banks publishe. The analysis technique used in this research is multiple linear regression to test the classical assumption first. The result showed that the Board of Commissioner have a significant influence on the Enterprise Risk Management Disclosure. Leverageand Ownership Structure is not significantly effects on Enterprise Risk Management Disclosure.

scholarly journals Analisis Pengaruh Pengungkapan Akuntansi Lingkungan dan Kinerja Lingkungan terhadap Nilai Perusahaan (Studi Empiris pada Perusahaan Indeks LQ-45 yang Terdaftar di BEI)

2019 ◽  
Vol 14 (2) ◽  
pp. 122-133
Author(s):  
Ethika Ethika ◽  
Muhammad Azwari ◽  
Resti Yulistia Muslim
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Environmental Performance ◽  
Firm Value ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Multiple Linear Regression Model ◽  
Sampling Technique ◽  
Environmental Accounting ◽  
Analysis Technique

This research is to test and analyze the effect of environmental accounting disclosures and environmental performance on firm value in the LQ-45 Index company listed on the Indonesia Stock Exchange for the period 2014-2017. This research is quantitative research. The research sample was 15 companies included in the LQ-45 index, the year of observation from 2014-2017 which had been carried out using a purposive sampling technique. The analysis technique has been carried out using multiple linear regression. The results of the study indicate that the disclosure variables of environmental accounting and environmental performance have a significant effect on firm value. The multiple linear regression model in this study has a value of R2  as 21.5%, which means that the value of the company can be explained using the variable value of disclosure of environmental accounting and environmental performance, where the remaining 79.5% is influenced by other variables outside the model which has been studied.

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN HUTANG DAN PENGARUHNYA TERHADAP NILAI PERUSAHAAN

2013 ◽  
Vol 3 (2) ◽  
pp. 117
Author(s):  
Ade Irawan ◽  
Hendro Setyono
Keyword(s):  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Total Sample ◽  
Business Risk ◽  
Significance Level ◽  
Analysis Technique ◽  
Risk Variable ◽  
Negative Effect ◽  
Debt Policy

The purpose of this study was to analyze the effect of the variable firm size (Size), business risk (risk), and liquidity (CR) of the debt policy (DTA) and the effect of the debt policy on firm value (PBV) in the companies listed on the Indonesia Stock Exchange (BEI) the period of 2007-2011. This study uses purposive sampling method to take samples. The data obtained based on the publication of Indonesian Stock Exchange (IDX), obtained a total sample of 32 companies. The analysis technique used is multiple regression analysis stages. Hypothesis testing using the t test. Similarly, the business risk variable positive and significant effect on the debt policy because it has a significance value smaller than 5% level. While the liquidity variable and significant negative effect on the debt policy because it has significant value which is lower than the 5% significance level. And the debt policy itself has a positive and significant impact on firm value.

PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN RESIKO BISNIS TERHADAP KEBIJAKAN HUTANG

Equity ◽  
2016 ◽  
Vol 19 (2) ◽  
pp. 163
Author(s):  
Refdatul Husna ◽  
Wahyudi Wahyudi
Keyword(s):  
Firm Size ◽  
Manufacturing Industry ◽  
Stock Exchange ◽  
Free Cash Flow ◽  
Managerial Ownership ◽  
Business Risk ◽  
Financial Report ◽  
Tax Shield ◽  
Analysis Technique ◽  
Debt Policy

The purpose of this study was to examine the influence of Firm Size, Profitability and Business Risk on Debt Policy of companies manufacturing industry consumption listed in Indonesian Stock Exchange for the period from 2012 to 2014. The population in this study amounted to 37 companies which are all companies manufacturing industry consumption listed in Indonesian Stock Exchange during the period 2012 to 2014. The sample used in this study is a companies that meets the criteria as set out in this study to obtain 28 companies. The data obtained derived from the annual report and financial report of the banks published. The analysis technique used in this research is multiple linear regression to test the classical assumption first. The result showed that the Firm Size is not significantly effects on Debt Policy. While Profitability and Business Risk have a significant influence on Debt Policy. The ability of independent variables (Firm Size, Profitabilty and Business Risk) in explaining the dependent variable (Debt Policy) is 13,9%. The remaining 86,1% is explained by variable such as Non-debt Tax Shield, Tangilibity, Institusional Ownership, Free Cash Flow, Asse Structure, Managerial Ownership and Dividend Policy.

scholarly journals Pengaruh Free Cash Flow dan Pertumbuhan Perusahaan Terhadap Kebijakan Utang Pada Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Kategori LQ 45 Tahun 2013 – 2017

2020 ◽  
Vol 1 (1) ◽  
pp. 43-54
Author(s):  
Nur Fadilla ◽  
Fika Aryani
Keyword(s):  
Cash Flow ◽  
Stock Exchange ◽  
Statistical Tests ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Free Cash Flow ◽  
Coefficient Of Determination ◽  
Significance Level ◽  
Debt Policy

This study aimed to analyze the effect of the Free Cash Flow and Company Growth on Debt Policy. This study was classified quantitative research. The population in this study were manufacturing sector companies listed on the Indonesia Stock Exchange in LQ 45 category 2013 - 2017. The sampling technique was saturated sampling with a population of 9 companies and 40 samples. The analysis used was descriptive statistics, statistical tests and multiple linear regression analysis to see the coefficient of determination, the statistical F value and the statistical t value used in the hypotheses test. The results of this study showed that free cash flow has a partially positive and significant effect on debt policy, with a significance level of 0.004 < 0.05. The company's growth has no effect on debt policy with a significance level of 0.125 > 0.05. The two variables Simultaneously affect debt policy. This was based on the value of F count 5.642 > F table 3.25 with a significance level of 0.007 < 0.05. Predictive ability of the two variables on debt policy is 19.2% while the remaining 80.8% is affected by other factors not included in the research model.

scholarly journals PENGARUH RISIKO BISNIS TERHADAP STRUKTUR MODAL PADA PERUSAHAAN PABRIK KERTAS PT. TJIWI KIMIA TBK PERIODE 2013 - 2018

2019 ◽  
Vol 7 (2) ◽  
pp. 53-61
Author(s):  
Aris Munandar
Keyword(s):  
Capital Structure ◽  
Stock Exchange ◽  
Statistical Tests ◽  
Secondary Data ◽  
Sampling Technique ◽  
Coefficient Of Determination ◽  
Business Risk ◽  
Risk Capital ◽  
Significance Level ◽  
Analysis Technique

This research was conducted with the aim to determine the effect of Business Risk Towards Capital Structure in Paper Factory Companies PT. Tjiwi Kimia Tbk years 2013 - 2018. The population in this study for 10 (ten) years, starting from the year 2009 -2018. The sampling technique used was purposive sampling and the number of samples obtained for 6 years (2013-2018). The data used are secondary data sourced from the financial statements of PT.Tjiwi Kimia Tbk Paper Factory which are listed on the Indonesia Stock Exchange. Data analysis technique used in this study is simple linear regression, correlation simple, coefficient of determination, and hypothesis testing using t-statistical tests to determine the effect partially between business risk to the structure capital with a significance level of 5%. The results showed that the business risk variable influenced the capital structure. Then the simple correlation value of 0.854 which indicates that the closeness of the relationship between business risk and capital structure at the Paper Factory of PT. Tjiwi Kimia Tbk is very strong. And the value of the coefficient of determination is 0.730, which shows that the contribution of the influence of business risk variables on capital structure at the Paper Factory of PT. Tjiwi Kimia Tbk is 73.0%, and the remaining 27.0% is influenced by other variables not examined in this study.Keywords:  Business Risk, Capital Structure.

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