scholarly journals Effect of Firm Characteristic to Profitability in PT Indofood Cbp, Sukses Makmur Tbk and PT Mayora Indah Tbk

2019 ◽  
Vol 3 (1) ◽  
pp. 32-39
Author(s):  
Wiwiek Mardawiyah Daryanto ◽  
Donna Kartiningsih ◽  
Eka Lestari
Keyword(s):  
Empirical Evidence ◽  
Multiple Regression ◽  
Firm Size ◽  
Sales Growth ◽  
Firm Age ◽  
Return On Sales ◽  
Firm Characteristic

This research is aims to examine, analyze, and find the empirical evidence of the influence of firm characteristic proxied by firm age, firm size, sales growth, liquidity, and leverage on profitability proxied by return on sales in PT Indofood CBP, Sukses Makmur Tbk, and PT Mayora Indah Tbk. The study using employed multiple regression as tool for the analysis. The results of this study show that firm age, liquidity, and leverage have significant effect on profitability. However, the firm size and sales growth has no effect on profitability.

scholarly journals PENGARUH TATA KELOLA PERUSAHAAN DAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN

2019 ◽  
Vol 2 (4) ◽  
pp. 572-590
Author(s):  
Yulius Kurnia Susanto ◽  
Daves Joshua
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Size ◽  
Audit Committee ◽  
Ownership Concentration ◽  
Firm Age ◽  
Corporate Social ◽  
Independent Audit ◽  
Firm Characteristic

The purpose of this study was to get empirical evidence about the effect of corporate governance and firm characteristic on corporate social responsibility disclosure. The corporate governance include board size, board independent, audit committee, ownership concentration, foreign ownership and public ownership. The firm characteristic include firm size, leverage, firm age, type of industry and profitability. Sample of this study consisted of 690 data from 179 non finance companies listed in Indonesia Stock Exchange from 2011 to 2014 and selected by purposive sampling method. Data were analyzed by multiple regression analysis. The results showed thatboard independent, audit committee, ownership concentration, public ownership, firm size and type of industry have an effect on corporate social responsibility disclosure. While the board size, foreign ownership, leverage, firm age and profitability have no effect on corporate social responsibility disclosure.The better the corporate governance, the control and supervision of management to disclose information about corporate social responsibility is increasing. The bigger the company, the greater the demand for the company to disclose information about corporate social responsibility.

scholarly journals ANALISIS FAKTOR-FAKTOR TERHADAP UNDERPRICING SAHAM PERDANA

2018 ◽  
Vol 19 (2) ◽  
pp. 251-258
Author(s):  
INDRA ARIFIN DJASHAN
Keyword(s):  
Multiple Regression ◽  
Firm Size ◽  
Stock Exchange ◽  
Multiple Regression Model ◽  
Firm Age ◽  
Return On Equity ◽  
Price Earnings Ratio ◽  
Underwriter Reputation ◽  
Equity Ratio ◽  
Auditor Reputation

This research aims to determine the effect of firm age, firm size, return on equity, debt to equity ratio, price earnings ratio, auditor reputation and underwriter reputation on the level of underpricing. And to determine which variables are the most dominant effect on the IPO. Underpricing as measured by the initial return is the dependent variable in this research. This research was conducted with the support of the data Indonesia Stock Exchange (IDX), which is the company doing an IPO in 2009 until 2012. Sampling was conducted using a non-probability sample selection method (purposive sampling) resulted in 68 companies as the study sample. Multiple regression model was used to test the relationship between the dependent and independent variables. The results of multiple regression analysis showed that the variables auditor reputation and underwriter reputation on underpricing significantly affect the direction of the negative coefficients for both variables. While variable firm age, firm size, return on equity, debt to equity ratio, price earnings ratio proved to have no significant effect on the occurrence of underpricing.

scholarly journals PENGARUH KOMPENSASI, LEVERAGE, UKURAN PERUSAHAAN , DAN DIVIDEN TERHADAP TURNOVER: STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN DI INDONESIA

2019 ◽  
Vol 21 (2) ◽  
pp. 129-140
Author(s):  
EVY RAHMAN UTAMI ◽  
ETIK KRESNAWATI ◽  
EKA DWIYANTI PUTJE
Keyword(s):  
Data Analysis ◽  
Board Of Directors ◽  
Empirical Evidence ◽  
Multiple Regression ◽  
Firm Size ◽  
Ceo Turnover ◽  
Dividend Distribution ◽  
The Board Of Directors

This study aimed to show empirical evidence of the correlation between compensation, leverage, dividend and firm size with the CEO turnover of banking companies in Indonesia. This study used banking companies in 2009 – 2016. The total research samples were 41 companies. The data analysis used multiple regression. The result of the study indicated that compensation, leverage and firm size had no correlation with the CEO turnover of the banking companies. However, the dividend had positive and significance influence towards the CEO turnover of the directors. Compensation given to the board of directors were unable to align the interests of management and shareholders. Besides, the directors did not take leverage and total assets in the CEO turnover consideration. Nevertheless, they consider dividend distribution conducted by the company.

scholarly journals Faktor-faktor yang memengaruhi penghindaran pajak pada perusahaan manufaktur di bursa efek Indonesia

2018 ◽  
Vol 19 (1) ◽  
pp. 38-46 ◽  
Author(s):  
DEANNA PUSPITA ◽  
MEIRISKA FEBRIANTI
Keyword(s):  
Multiple Regression ◽  
Empirical Result ◽  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Capital Intensity ◽  
Regression Method ◽  
Sales Growth ◽  
Multiple Regression Method

The purpose of this research is to examine the influence of firm size, return on asset, leverage, capital intensity, sales growth and composition of the independent board to tax avoidance. The population of this research is all manufactured companies listed in Indonesia Stock Exchange from 2012 to 2014. Samples are obtained through purposive sampling method, in which only 52 of listed manufactured companies in Indonesia Stock Exchange meet the sampling criterias resulting 156 data available are taken as the samples. The research resource are taken from Indonesia Stock Exchange website. This research used multiple regression method to test the effect of each variable in influencing tax avoidance. The empirical result indicates that firm size, return on asset and sales growth have influence to tax avoidance. However leverage, capital intensity and composition of the independent board have no influence to tax avoidance.  

scholarly journals Pengaruh Kinerja Perusahaan terhadap Kebutuhan Modal Kerja Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

2018 ◽  
Vol 3 (2) ◽  
pp. 117-128
Author(s):  
Eka Putra Pratama ◽  
Arif Darmawan
Keyword(s):  
Cash Flow ◽  
Firm Size ◽  
Sampling Technique ◽  
Regression Result ◽  
Capital Requirement ◽  
Sales Growth ◽  
Manufacturing Companies ◽  
Firm Age ◽  
Working Capital ◽  
Operating Cash Flow

This study aims to determine the effect of company performance proxied with ROA, Sales Growth, Firm Size, Firm Age, Assets Tangibility, Operating Cash Flow and Leverage to Working Capital Needs (WCR). The data used are secondary data of manufacturing companies listed in Indonesia Stock Exchange (IDX) period 2012-2015. Sampling method using purposive sampling technique. The analysis used is descriptive statistic, panel data regression. Result of research found ROA have a significant positive effect to working capital requirement. Firm Size, Assets Tangibility, and Leverage have a significant negative effect on working capital requirement. Sales Growth, Firm Age, and Operating Cash Flow have no effect on working capital requirement. This research can be used as a consideration of the company to further improve the performance of the company and pay attention to the factors of determination of working capital needs, so that the working capital needs of the company can be fulfilled and optimal.  

scholarly journals Board characteristics and firm performance: The case of Jordanian non-financial institutions

2021 ◽  
Vol 10 (3) ◽  
pp. 150-159
Author(s):  
Zyad Marashdeh ◽  
Mohammad W. Alomari ◽  
Mahmoud Mohmad Aleqab ◽  
Rateb Mohammad Alqatamin
Keyword(s):  
Firm Performance ◽  
Empirical Evidence ◽  
Financial Institutions ◽  
Firm Size ◽  
Executive Directors ◽  
Firm Age ◽  
Board Size ◽  
Board Characteristics ◽  
Ceo Tenure ◽  
The Relationship

The study aims to examine the impact of board characteristics on firm performance of non-financial institutions in Jordan. The study employs the random effects regression model to analyze the panel data of 77 non-financial institutions of the industrial and services sector over the period 2008–2019. Firm performance is measured by return on assets ROA. While board characteristics were explained by board size, CEO duality, CEO tenure, non-executive directors (NEDs), and a number of board meetings. Firm age and firm size were added to our model as control variables. Our results reveal that board size, CEO tenure, non-executive directors (NEDs), firm age, and firm size have a positive significant impact on firm performance, whereas the CEO duality and a number of board meetings have a negative significant impact on firm performance. This paper will contribute to the ongoing debate on the relationship between the board characteristics and firm performance. Therefore, the current study extends previous literature by providing empirical evidence about the relationship between board characteristics and a firm performance. Particularly in developing countries, there is relatively a little researched area. Jordanian firms are needed to consider the significance of the board characteristics especially, for the non-financial institutions that can help them in designing the board strategies to enhance their performance. Therefore, Jordanian data will offer new empirical evidence in an emerging market, which will provide a better understanding of the relationship between board characteristics and firm performance.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN UTANG PERUSAHAAN PUBLIK

2019 ◽  
Vol 4 (1) ◽  
pp. 57
Author(s):  
Farah Margaretha ◽  
Yolla Argoeby
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Firm Size ◽  
Stock Exchange ◽  
Firm Age ◽  
Independent Variables ◽  
Financial Firms ◽  
Analysis Methods

<p>The purpose of this research is to analyze the effect of leverage. This research was used are 100 non financial firms which listed in Indonesian Stock Exchange during 2000-2007. Independent variables from this research are <em>firm size</em>, <em>asset tangibility, profitability</em>, and <em>firm age</em>. Dependent variable is leverage. The analysis methods was used are multiple regression analysis. The result from this research shows that profitability has related to leverage and <em>firm size</em>, <em>asset tangibility, </em>and <em>firm age </em>is not related to leverage.</p>

scholarly journals Pengaruh Karakteristik Perusahaan, Kinerja Perusahaan, dan Diversitas Dewan Komisaris Terhadap Pengungkapan Modal Intelektual (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014-2016)

2018 ◽  
Vol 6 (1) ◽  
pp. 1129
Author(s):  
Riri Yenita ◽  
Efrizal Syofyan
Keyword(s):  
Firm Performance ◽  
Firm Size ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Manufacturing Companies ◽  
Firm Age ◽  
Size Firm ◽  
Positive Effect ◽  
Firm Characteristic

This research aims to examine the effect of firm characteristic, firm performance, the board of commissioners diversity on Intellectual capital disclosure. Characteristics of the company in this study consist of firm size, firm age, and leverage, and the board of commissioners diversity in this study consist of the commissioner of foreign and the commissioner of independent. The research used agency theory, stakeholder theory and, signaling theory. The sampling method used nonprobability sampling with the purposive sampling technique. This research consists of 61 sample manufacturing companies listed on the Indonesia Stock Exchange at the year 2014-2016. The analysis method has been carried out by using multiple regression. The result showed firm size and the commissioner of foreign have a significant positive effect on intellectual capital disclosure, firm age, leverage, firm performance, and the commissioner of independent had no effect on intellectual capital disclosure.Keywords: Intellectual capital disclousure, firm characteristic, firm performance, board of commissioners diversity.

scholarly journals Corporate Governance Dan Karakteristik Perusahaan Sebagai Determinan Kinerja Keuangan Perusahaan

2018 ◽  
Vol 1 (2) ◽  
pp. 91
Author(s):  
Setiawan Fathoni Junianto
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Firm Size ◽  
Manufacturing Industry ◽  
Stock Exchange ◽  
Firm Age ◽  
Purposive Sampling ◽  
The Relationship ◽  
Firm Characteristic

The objectives of this research is to investigate the relationship between board of commissioners, independent board of commissioners, amount of board commissioners meeting, firm size and firm age in the financial performance of manufacturing industry in Indonesian stock exchange period 2016. Sampel in this study using purposive sampling as many as 94 companies in Indonesia. The results shows that proportion of independent board of commissioners and firm age have significant effect on the companys financial performance. Then board of commissioners, amount of board of commissioners meeting and firm size have no significant effect on financial performanceKeywords: GCG, Firm characteristic, financial performance

scholarly journals Faktor-faktor yang mempengaruhi agresivitas pajak

2018 ◽  
Vol 23 (1) ◽  
Author(s):  
Liana Susanto ◽  
Yanti Yanti ◽  
Viriany Viriany
Keyword(s):  
Corporate Governance ◽  
Empirical Evidence ◽  
Firm Size ◽  
Significant Influence ◽  
Audit Committee ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Tax Aggressiveness ◽  
Firm Characteristic

The Purpose of this research was to obtained an empirical evidence about the influence of Firm Characteristic and Corporate Governance towards Tax Aggressiveness. This study used manufacturing companies listed in Indonesian Stock Exchange from the year 2012 until 2015. The result of this study showed that firm characteristic which measured by leverage and firm size, and corporate governance which measured by controlling interest, proportion of independent boards, audit committee size have not significant influence toward tax aggressiveness. Meanwhile, firm characteristic which measured by profitability has significant influence toward tax aggressiveness.

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