The Effect of Financial Leverage, Company Sizes, Basic Earning Power and Activity Ratio to Earning Per Share

The purpose of this research is showed to know the effect of Financial Leverage, Firm Size, Basic Earning Power and Activity Ratio to Earning Per Share on manufactured companies automotive and components sub-sector that listed on Indonesian Stock Exchange period 2013-2017. Sampling is done by purposive sampling method. The population in this research were 13 companies and the sample used were 12 manufacturing companies of automotive and components sub sector that listed on Indonesian Stock Exchange period 2013-2017. The method used in this research is hypothesis testing method. The analytical tool used is multiple linear regression analysis tested by using Program SPSS version 20 and Microsoft Excel 2016. The data used is secondary data in the form of complete financial statements during research period. The result of this research shows that Financial Leverage, Firm Size and Basic Earning Power have an effect to Earning Per Share. While Activity Ratio has no effect to Earning Per Share.

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Capital Structure Evaluation Based Company Sizes And Profitability

JURNAL AKUNTANSI DAN PAJAK ◽

10.29040/jap.v20i2.765 ◽

2020 ◽

Vol 20 (2) ◽

Author(s):

Aprih Santosa ◽

Sri Yuni Widowati ◽

Emaya Kurniawati

Keyword(s):

Capital Structure ◽

Firm Size ◽

Stock Exchange ◽

Manufacturing Sector ◽

Linear Regression Analysis ◽

Secondary Data ◽

Multiple Linear Regression Analysis ◽

Manufacturing Companies ◽

Structure Evaluation ◽

Positive Effect

The purpose of this study is to evaluate the effect of : (1) Firm Size on Profitability (ROA). (2) Firm Size on Capital Structure (DER). (3) Profitability (ROA) on Capital Structure (DER) in the Manufacturing Sector Automotive Companies and Components on the IDX. The data used are secondary data using a sample of 13 automotive sector manufacturing companies and components listed on the Indonesia Stock Exchange in 2016-2018. Sampling was done using a sensus method. This research uses a quantitative approach and the analysis technique used is multiple linear regression analysis (path analysis. The results of this study are: (1) FirmSize significantly has a positive effect on profitability (ROA). (2) Firm Size significantly has a positive effect on capital structure (DER). (3) Profitability (ROA) significantly has a positive effect on capital structure (DER).

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PENGARUH LEVERAGE FINANCIAL DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN (STUDI PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA)

Jurnal Ekonomi Balance ◽

10.26618/jeb.v8i2.2188 ◽

2012 ◽

Vol 8 (2) ◽

pp. 116-141

Author(s):

Sri Indira Hartawati

Keyword(s):

Firm Value ◽

Dividend Policy ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Manufacturing Companies ◽

Financial Leverage ◽

Exchange Data

This study aims to examine and analyze the effect of partially or simultaneously financial leverage and dividend policy on firm value in manufacturing companies on the Indonesian stock exchange. Data collection uses secondary data using purposive sampling technique. The population in this study is the automotive sub-sector manufacturing companies and components listed on the Indonesia stock exchange during the 2014-2016 period of 15 companies, while the samples taken were the number of observations for 3 years (2014-2016) with the number of companies observing 12 obtained were analyzed using multiple linear regression analysis. The results show that all hypotheses have a significant effect based on the t test and F test. This means that both partially and simultaneously financial leverage and dividend policy have a significant effect on firm value in manufacturing companies on the Indonesian stock exchange.

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PENGARUH LEVERAGE FINANCIAL DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN (STUDI PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA)

Jurnal Ekonomi Balance ◽

10.26618/jeb.v15i2.2216 ◽

2019 ◽

Vol 15 (2) ◽

pp. 116-138

Author(s):

Abdul Wahab

Keyword(s):

Firm Value ◽

Dividend Policy ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Manufacturing Companies ◽

Financial Leverage ◽

Exchange Data

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Pengaruh Leverage, Likuiditas, Profatibilitas, Konservatisme dan Ukuran Perusahaan terhadap Kualitas Laba

Owner ◽

10.33395/owner.v6i1.588 ◽

2022 ◽

Vol 6 (1) ◽

pp. 336-347

Author(s):

Lutfiana Rezky Anggraeni ◽

Listyorini Wahyu Widati

Keyword(s):

Firm Size ◽

Stock Exchange ◽

Earnings Quality ◽

Linear Regression Analysis ◽

Secondary Data ◽

Multiple Linear Regression Analysis ◽

Manufacturing Companies ◽

Positive Direction ◽

Analytical Technique ◽

A Company

Earnings quality is earnings that correctly and accurately describes the company's operational profitability. Earnings quality in a company is very important to be analyzed. Companies that have high earnings quality will provide complete and transparent information and will not mislead users of financial statements. This study aims to determine and analyze the effect of leverage, liquidity, profitability, conservatism and firm size on earnings quality. at companies registered in Indonesia Stock Exchange (IDX) in 2017 to 2020. The population in this study are all manufacturing companies that have been listed on the Indonesia Stock Exchange (IDX) for the period 2017 to 2020, obtaining a population of 704 companies. This research method uses purposive sampling, the sample was obtained in accordance with predetermined criteria and obtained data as many as 326 companies. The type of data used in this research is secondary data. The analytical technique used in this research is multiple linear regression analysis. This study obtained the results that leverage as measured by (DAR), firm size as measured by (Size), and liquidity as measured by (QR) have no significant effect on earnings quality. Meanwhile, profitability as measured by (ROA) and conservatism as measured by (CON_ACC) have a significant effect in a positive direction on earnings quality.

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Analisis Faktor yang mempengaruhi Kebijakan Dividen pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

Jurnal STEI Ekonomi ◽

10.36406/jemi.v26i2.224 ◽

2017 ◽

Vol 26 (2) ◽

pp. 202-216

Author(s):

Flourien Ch ◽

Zahratunnissa Ulya

Keyword(s):

Firm Size ◽

Dividend Policy ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Multiple Linear Regression Analysis ◽

Manufacturing Companies ◽

Causal Approach ◽

Total Observation ◽

Positive Effect

This study aims to determine the effect of liquidity position, leverage, profitability, and firm size against dividend policy. Dependent variable in this research is dividend policy measured by dividend payout ratio. Independent variables used are the position of liquidity, leverage, profitability, and company size. This research is an associative research with a causal approach. The population of this research is a manufacturing company listed in Indonesia Stock Exchange (BEI) in 2012 until 2014. Samples determined by purposive sampling method, with the number of samples of 28 manufacturing companies so that the total observation in this study as much as 84 observations. The data used in this research is secondary data. Data collection techniques using documentation method through IDX official website: www.idx.co.id.Metode data analysis used is multiple linear regression analysis with the help of software SPSS for Windows 22.Result research proves that the liquidity position does not affect the dividend policy on the company manufacturing listed on the Indonesia Stock Exchange (BEI) for the period 2012-2014. Profitability and firm size have a positive effect on dividend policy on manufacturing companies listed in Indonesia Stock Exchange (IDX) period 2012-2014, and leverage negatively affect dividend policy on manufacturing companies listed in Indonesia Stock Exchange (IDX) period 2012-2014.

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PENGARUH ASIMETRI INFORMASI, LEVERAGE, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP MANAJEMEN LABA

AJAR ◽

10.35129/ajar.v4i02.188 ◽

2021 ◽

Vol 4 (02) ◽

pp. 187-204

Author(s):

Fionissa Noor Rizki

Keyword(s):

Earnings Management ◽

Information Asymmetry ◽

Firm Size ◽

Sampling Method ◽

Annual Report ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Multiple Linear Regression Analysis ◽

Manufacturing Companies

This study aims to investigate the effect of information asymmetry on earnings management, investigate the effect of leverage on earnings management, investigate the effect of firm size on earnings management, and investigate the effect of profitability on earnings management. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2018. The sample used was selected by the purposive sampling method and used secondary data in the form of an annual report. The analytical method used is multiple linear regression analysis to analyze the dependent variable, earnings management, and the independent variables are information asymmetry, leverage, firm size, and profitability. The results showed that information asymmetry did not have a significant impact on earnings management, but leverage, firmsize, and profitability had a positive and significant impact on earnings management.

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PENGARUH LEVERAGE, KEPEMILIKAN INSTITUSIONAL, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) PADA PERUSAHAAN SEKTOR MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 2010-2012

Jurnal Akuntansi ◽

10.24912/ja.v18i3.273 ◽

2017 ◽

Vol 18 (3) ◽

Cited By ~ 1

Author(s):

Ngadiman Ngadiman ◽

Christiany Puspitasari

Keyword(s):

Firm Size ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Tax Avoidance ◽

Secondary Data ◽

Institutional Ownership ◽

Analysis Data ◽

Multiple Linear Regression Analysis ◽

Manufacturing Companies ◽

Firm Risk

The purpose of this study is to obtain empirical evidence about the effects ofleverage, institutional ownership,and firm size on tax avoidance of the manufacturing companies listed on the Indonesian Stock Exchange from 2010-2012. Tax avoidance is a dependent variable, while leverage, institutional ownership, and firm size are independent variables. The data used are secondary data and sample of 170 financial statements of listed companies on the Indonesian Stock Exchange from 2010-2012. This research used non-random sampling. The sampling used purposive sampling and the data were analyzed by using multiple linear regression analysis. Data were analyzed using SPSS software 21 version. The result of the research showed that leverage has no significant effects on tax avoidance, while institutional ownership and firm risk have significant effects on tax avoidance. To get better research results, further researches may add other variables that have major impact probabilities, use companies other than manufacturing, and extend the period of study.

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The Effect of Company Size, Profitability, Liquidity, and Financial Leverage on Income Evaluation Action

INNOVATION RESEARCH JOURNAL ◽

10.30587/innovation.v1i2.1925 ◽

2020 ◽

Vol 1 (2) ◽

pp. 105

Author(s):

Diamond Lianna Alifatmaya ◽

Syaiful Syaiful

Keyword(s):

Linear Regression ◽

Multiple Linear Regression ◽

Linear Regression Analysis ◽

Secondary Data ◽

Multiple Linear Regression Analysis ◽

Income Smoothing ◽

Company Size ◽

Financial Leverage ◽

Relevant Variables ◽

Research Period

This study aims to analyze and examine the Influence of Company Size, Profitability, Liquidity, and Financial Leverage on Income Smoothing Actions. This study uses four independent variables such as Company Size, Profitability, Liquidity, and Financial Leverage and the dependent variable that is income smoothing actions. Index Excel is used to determine the income smoothing practice. Types of data are secondary data and the method of analysis used multiple linear regression. Based on the results of multiple linear regression analysis the results of the study concluded company size and profitability don't affect income smoothing. While liquidity and financial leverage affect income smoothing. For further research, it is recommended to add relevant variables in influencing income smoothing actions, consider the research period, and add to the research sample.

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Pengaruh Capital TurnOver, Return on Equity, dan Firm Size terhadap Price Book Value

Jesya (Jurnal Ekonomi & Ekonomi Syariah) ◽

10.36778/jesya.v2i2.68 ◽

2019 ◽

Vol 2 (2) ◽

pp. 52-70

Author(s):

Aemelia Angesti ◽

Fernaldy Fernaldy ◽

Maisarah Maisarah ◽

Erica Erica ◽

Desy Anwar ◽

...

Keyword(s):

Firm Size ◽

Sampling Method ◽

Activity Ratio ◽

Stock Exchange ◽

Secondary Data ◽

Manufacturing Companies ◽

Working Capital ◽

Return On Equity ◽

Book Value ◽

Data Validity

This study’s main objective is to examine the effect of working capital turnover, return on equity, and firm size toward price book value in the manufacturing companies listed on the Indonesian Stock Exchange in 2013-2016. Working capital turnover is the proxy chosen from activity ratio. Return on equity is the proxy chosen from probability ratio. Firm size is based on total assets, with the nominal itself is in natural logarithms. Sample of research was determined by purposive sampling method to obtain 58 manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the years 2013-2016. This study uses secondary data. Validity test of this study is done with multiple regression analysis and classic assumption test. The results of this study indicates that there is significant influence between the variables Working Capital Turnover, Return on Equity, and Firm Size toward Price Book Value.

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Studi Empiris Faktor Diskriminan Tax Avoidance Pada Perusahaan Manufaktur Di Indonesia

Wahana ◽

10.35591/wahana.v24i2.346 ◽

2021 ◽

Vol 24 (2) ◽

pp. 195-216

Author(s):

Dwi Haryono Wiratno ◽

Rahmawati Hanny Yustrianthe ◽

Maria Purwantini ◽

Ronowati Tjandra

Keyword(s):

Corporate Governance ◽

Stock Exchange ◽

Descriptive Analysis ◽

Linear Regression Analysis ◽

Tax Avoidance ◽

Secondary Data ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Manufacturing Companies ◽

Return On Assets

This study aims to determine the effect of Return on Assets (ROA), Debt to Total Assets (DAR), and Corporate Governance (CG) on tax avoidance in manufacturing companies listed on the IDX for the 2015-2019 period. Corporate Governance is proxied by the Composition of the Independent Commissioner, and Tax Avoidance is proxied by the Effective Tax Rate (ETR). The population in this study were 179 companies listed on the IDX. The sample selection used purposive sampling technique and the research sample was obtained as many as 60 companies. The data in this study are secondary data obtained from the official website of the Indonesia Stock Exchange (BEI). The data analysis used is descriptive analysis followed by the requirements test including normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. The statistical method used to analyze the data uses multiple linear regression analysis. The results showed that Return on Assets (ROA) had a significant negative effect on tax avoidance. Meanwhile, Debt to Total Assets (DAR) and Corporate Governance (CG), which are proxied by the composition of the independent board of commissioners, have no effect on tax avoidance in manufacturing companies listed on the IDX for the 2015-2019 period.

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